podatek od przychodów z budynków
The tax on incomes from buildings applies to both natural persons (Article 30g of the PIT Act) and legal persons (Article 24b of the CIT Act). The tax is applied when the real estate (building):
- Is the property of the taxpayer,
- It is an asset related to the business activity conducted,
- It has been put into use in whole or in part under a lease, tenancy or other similar contract,
- It is located in the territory of Poland.
The tax base is the sum of incomes from individual buildings (initial value of buildings from the fixed assets register). The tax on income from buildings amounts to 0.035% of the tax base for each month.
Marzena Kidacka Ph.D.
partner, attorney-at-law, tax advisor, restructuring advisor
- Verifying the correctness of the tax base adopted
- Determining the proportion of the leased space in relation to the building's area
- Analyzing adopted depreciation rates
- Implementing solutions that reduce the building's value
- Applying on behalf of a taxpayer for a refund of tax paid and not deducted in the tax year
Advisors
Radosław Bulejak Ph.D.
attorney-at-law, tax advisor, approved compliance officer (ACO)