From 01/01/2019, all buildings, regardless of classification, i.e. shopping malls, commercial real estate, office buildings, hotels, multi-storey car parks, halls, warehouses, etc. located in Poland, provided they generate revenues from rent, lease or other agreements of a similar nature were subject to a minimum income tax on income from buildings.
Subject and object of taxation
Income tax on income from buildings that:
- are owned or co-owned by the taxpayer,
- have been put into use in full or in part on the basis of a lease, tenancy or other similar contract,
it amounts to 0.035% of the tax base for each month.
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Wypełnienie pola oznacza wyrażenie zgody na otrzymywanie komunikacji marketingowej. Administratorem danych jest PKF Consult Sp. z o.o. Sp. k. ... więcej
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