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Podatek od nieruchomości 2025 – co nowego czeka przedsiębiorców?

Podatek od nieruchomości 2025 - co nowego czeka przedsiębiorców?

The building and structure will change their definitions in 2025 year. Until that time taxpayers have been supported by regulations derived from construction law, therefore introducing regulating these issues directly in tax laws is a significant change. We examine, how it will affect the tax obligations

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New definition of building in law on taxes and fees local

in accordance with in force from January , building is a object constructed in as the result of construction works, together with installations providing the possibility of using it in accordance with the purpose, permanently bound to the ground, separated from the space by the partitions of construction, which has foundations and roofs, with excluding the facility, in which are or may be collected solid materials, materials occurring in pieces or materials in liquid or gas form, whose basic technical parameter determining its purpose is capacity.

The aforementioned exclusion means, that different type “tanks” will not be treated as buildings, which will include lower tax obligations for entrepreneurs using tanks in their activity.

Definition of construction for property tax purposes

The Act defines construction, which is: a object that is not a building, a listed in Annex number 4 to the Act. In the indicated in annex the legislator lists among others. such constructions as wind power plants, nuclear power plants, photovoltaic power plants, biogas plants, storage energy, boilers, furnaces industrial, a even foundations under machinery and other technical equipment. The new regulations also include the possibility of taxing the building located in the building, which has often caused controversy in previous years.

Definitions include modern solutions in construction, which facilitates development infrastructure and encourages entrepreneurs to plan new investments.

The tax implications

as Joanna Lyszcz-Rusinska notes,accountant and expert for real estate from CashDirector, to understand the new definitions, one must interpret them in based on regulations of construction law.

– the definition of building from the law on taxes and local fees refer to the building law, because it is in it that we find an explanation of the concept of “works construction”. Although the new regulations are more precise than the previous regulations, their interpretation can be difficult. Some entrepreneurs will have to use the assistance of an assessor, who will help determine the belonging of objects to the appropriate categories – requires attention.

The division into buildings and structures has a close relationship to the taxation method. Buildings are taxed according to their utilitarian area, while calculation of tax on real estate for buildings requires taking its book value gross. The tax rate on construction is 2% of its value.

Postponement date of declaration – who can benefit?

Entrepreneurs obligated to annually prepare the DN-1 declaration by the deadline to 15 January, may in 2025 year defer this until 31 March. In order to take of this facility, one must fulfill a total of 3 conditions:

  • submit a written notification of the use of the deadline to the end of March (letter directs to the proper authority – the vote, mayor or president of the city) by 31.01.2025;
  • make monthly payments of ratings of real estate tax to the account of the relevant municipality, regarding the mandatory deadlines for January, February and March – the amount should be calculated on the basis of average month rates for 2024 year;
  • submit by 31.03.2025 declaration DN-1, a if the payments for January – March are far from low, you should at that time pay the difference against the tax for the year 2025.

Declaration DN-1 applies to legal persons, other entrepreneurs should submit information IN-1, but only in the case, when as a result of new regulations the classification of their real estate changes. As point out Joanna Łyszcz-Rusińska:

The obligation to file information IN-1 is strictly related to the creation or change of tax liability. If the new definitions result in the reclassification of a building to a construction or the loss of status of a building or construction, taxpayers have 14 days to notify the changes to the competent authorities. Following.otrzymają decyzję o wysokości należnego podatku od nieruchomości.

Opodatkowanie garażu na nowych zasadach

Oprócz ustawowych definicji, nowe przepisy wprowadziły także istotną zmianę w opodatkowaniu garaży. Odtąd stanowią one część budynku mieszkalnego. Na tej regulacji mogą skorzystać indywidualni przedsiębiorcy. Garaże w budynkach mieszkalnych, użytkowane przez osoby prowadzące JDG, zostaną objęte niższą stawką podatku, jeśli są one wykorzystywane zarównodocelówprywatnych,jakiprowadzonejfirmy.Jeżelijednakprzedsiębiorcaprzeznaczygarażwyłącznienadziałalnośćgospodarczą,zapłacitakjakdotądwyższąstawkępodatku.

Podatekodnieruchomościw2025rokumożeprzysporzyćprzedsiębiorcomdodatkowychobowiązków.Wartosprawdzićwprowadzonedefinicjeiprzyjrzećsięposiadanymnieruchomościompodkątemnowychregulacji.Szczegółowainwentaryzacjapozwoliuniknąćbłędówwskładanychdeklaracjachipomożepłynniedostosowaćsiędozmieniającychsięwymogówprawnych.

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