The interpretation of the National Tax Information (No. 0112-KDIL3-2.4011.292.2019.1.MKA) confirmed that in accordance with art. 10 paragraph 5 of the PIT Act from January 1, 2019, the 5-year period from the purchase of real estate, after which you do not have to pay income tax, counts on the purchase of the real estate by the testator, not from his death as it was before.
In addition, it was confirmed that even if the tax must be paid, the income can be reduced by the inherited debts paid (Article 22 (6d) of the PIT Act). Inheritance burdens are understood as the inheritance debts paid by the taxpayer, reserved claims for legacy and ordinary records and orders made, also in the case where the taxpayer has paid inheritance debts, satisfied claims for a legacy or executed ordinary records and orders after a paid sale.