{"id":1563,"date":"2024-01-12T10:25:55","date_gmt":"2024-01-12T09:25:55","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1563"},"modified":"2025-04-25T07:38:57","modified_gmt":"2025-04-25T05:38:57","slug":"indywidualna-amortyzacja","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/12\/indywidualna-amortyzacja\/","title":{"rendered":"Indywidualna amortyzacja"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category mt-48 mb-48\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/nieruchomosci\/\" class=\"post-term\">Nieruchomo\u015bci<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Nowe mo\u017cliwo\u015bci amortyzacji budynk\u00f3w komercyjnych<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-01-12T10:25:55+01:00\">\n\t\t12 stycznia, 2024\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-scaled.jpg\" class=\"wp-image-1564 is-cropped\" width=\"2560\" height=\"1920\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-768x576.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-1280x960.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-256x192.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-1024x768.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-1536x1152.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-2048x1536.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/wrs-tm-pl-TCkIri6lxEo-unsplash-512x384.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#introduction\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#okresy\" class=\"toc__link js-toc-link\">Nowe okresy amortyzacji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kto\" class=\"toc__link js-toc-link\">Dla kogo?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#warunki\" class=\"toc__link js-toc-link\">Warunki<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#reco\" class=\"toc__link js-toc-link\">Sp\u00f3\u0142ki nieruchomo\u015bciowe<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#minimis\" class=\"toc__link js-toc-link\">De minimis<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"introduction\" class=\"text is-style-lead\">W tym wpisie przybli\u017cymy ostatnie zmiany w przepisach podatkowych, kt\u00f3re mog\u0105 pozytywnie wp\u0142yn\u0105\u0107 na tarcz\u0119 podatkow\u0105 w\u0142a\u015bcicieli budynk\u00f3w komercyjnych w gminach zagro\u017conym bezrobociem.<\/p>\n\n\n\n<h2 id=\"okresy\" class=\"heading h-24\">Kr\u00f3tsze okresy amortyzacji: rewolucja dla M\u015aP?<\/h2>\n\n\n\n<p class=\"text\">Jedna z ostatnich nowelizacji ustawy o CIT umo\u017cliwiaj\u0105 mikro, ma\u0142ym i \u015brednim przedsi\u0119biorstwom (M\u015aP) dostosowanie okres\u00f3w amortyzacyjnych dla okre\u015blonych \u015brodk\u00f3w trwa\u0142ych. Konkretnie, dla budynk\u00f3w niemieszkalnych i budowli, firmy zlokalizowane w gminach o wysokich stopach bezrobocia maj\u0105 od stycznia 2024 r. opcj\u0119 skr\u00f3cenia okresu amortyzacji podatkowej ze standardowych 40 lat do 10 lub 5 lat.<\/p>\n\n\n\n<p class=\"text\">Oznacza to mo\u017cliwo\u015b\u0107 zastosowania stawek amortyzacyjnych 10% lub nawet 20%.<\/p>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\">Kto mo\u017ce skorzysta\u0107?<\/h2>\n\n\n\n<p class=\"text\">Zgodnie z nowymi przepisami obowi\u0105zuj\u0105cymi od 1 stycznia 2024 r., firmy z kategorii mikro, ma\u0142ych i \u015brednich przedsi\u0119biorstw, mog\u0105 indywidualnie ustala\u0107 stawki amortyzacyjne dla budynk\u00f3w (lokali) niemieszkalnych i budowli. S\u0105 to aktywa znajduj\u0105ce si\u0119 w grupach 1 i 2 Klasyfikacji \u015arodk\u00f3w Trwa\u0142ych.<\/p>\n\n\n\n<h2 id=\"warunki\" class=\"heading h-24\">Warunki skorzystania z wy\u017cszych stawek<\/h2>\n\n\n\n<p class=\"text\">Aby skorzysta\u0107 z indywidualnie ustalonych stawek amortyzacyjnych, firmy musz\u0105 spe\u0142nia\u0107 konkretne kryteria. Nieruchomo\u015b\u0107 musi by\u0107 zlokalizowana w gminie, gdzie \u015brednia stopa bezrobocia wynosi co najmniej 120% krajowej \u015bredniej, a doch\u00f3d podatkowy na mieszka\u0144ca jest mniejszy ni\u017c 100% wska\u017anika krajowego.<\/p>\n\n\n\n<p class=\"text\">Okres amortyzacji b\u0119dzie zale\u017ca\u0142 od stopy bezrobocia w danej gminie, co zapewni dostosowane korzy\u015bci dla firm w regionach stoj\u0105cych przed wyzwaniami gospodarczymi.<\/p>\n\n\n\n<p class=\"text\">Nowe regulacje b\u0119d\u0105 mia\u0142y zastosowanie do \u015brodk\u00f3w trwa\u0142ych b\u0119d\u0105cych budynkami (lokalami) niemieszkalnymi i budowlami, zasadniczo dla kt\u00f3rych po 2023 uzyskano pozwolenie na budow\u0119 i wprowadzonych do ewidencji \u015brodk\u00f3w trwa\u0142ych.<\/p>\n\n\n\n<h2 id=\"reco\" class=\"heading h-24\">Ostro\u017cnie przy sp\u00f3\u0142kach nieruchomo\u015bciowych<\/h2>\n\n\n\n<p class=\"text\">Mimo \u017ce te zmiany oferuj\u0105 znacz\u0105c\u0105 szans\u0119 podwy\u017cszenia tarczy podatkowej dla wielu firm, wa\u017cne jest zauwa\u017cenie, \u017ce sp\u00f3\u0142ki nieruchomo\u015bciowe mog\u0105 napotka\u0107 pewne ograniczenia. <\/p>\n\n\n\n<p class=\"text\">Poziom amortyzacji rachunkowej b\u0119dzie tu decyduj\u0105cy, poniewa\u017c obowi\u0105zuj\u0105ce przepisy nie zezwalaj\u0105 takim sp\u00f3\u0142kom na wy\u017csz\u0105 amortyzacj\u0119 podatkow\u0105 ni\u017c amortyzacja rachunkowa dla aktyw\u00f3w z grupy 1 Klasyfikacji \u015arodk\u00f3w Trwa\u0142ych.<\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p>Dla sp\u00f3\u0142ek nieruchomo\u015bciowych dokonuj\u0105cych wyceny rachunkowej tych \u015brodk\u00f3w trwa\u0142ych do warto\u015bci godziwej, rekomendujemy wyst\u0105pienie z wnioskiem o interpretacj\u0119 prawa podatkowego. Ma to zwi\u0105zek z trwaj\u0105cymi sporami z organami podatkowymi w zakresie mo\u017cliwo\u015bci skorzystania w\u00f3wczas z podatkowych stawek amortyzacji.<\/p><\/blockquote>\n\n\n\n<h2 id=\"minimis\" class=\"heading h-24\">De minimis<\/h2>\n\n\n\n<p class=\"text\">Pomoc w postaci skr\u00f3conego okresu amortyzacji budynk\u00f3w (lokali) niemieszkalnych oraz budowli stanowi pomoc de minimis udzielan\u0105 w zakresie i na zasadach okre\u015blonych w bezpo\u015brednio obowi\u0105zuj\u0105cych aktach prawa Unii Europejskiej dotycz\u0105cych pomocy w ramach zasady de minimis.<\/p>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\">Podsumowanie<\/h2>\n\n\n\n<p class=\"text\">Podsumowuj\u0105c, niedawne zmiany stanowi\u0105 cenn\u0105 mo\u017cliwo\u015b\u0107 dla uprawnionych firm do optymalizacji strategii amortyzacyjnych. Jednak warto zauwa\u017cy\u0107, \u017ce te korzy\u015bci mog\u0105 nie by\u0107 uniwersalne, zw\u0142aszcza dla sp\u00f3\u0142ek nieruchomo\u015bciowych podlegaj\u0105cych dodatkowym ograniczeniom. Co wi\u0119cej, nie zawsze wi\u0119ksza amortyzacja podatkowa oznacza optymaln\u0105 strategi\u0119 zarz\u0105dzania tarcz\u0105 podatkow\u0105. Stawek indywidualnych nie mo\u017cna bowiem zmienia\u0107 w trakcie okresu amortyzacji.<\/p>\n\n\n\n<p class=\"text\">Zapraszamy do skontaktowania si\u0119 z naszym zespo\u0142em doradztwa podatkowego, aby uzyska\u0107 dedykowane spojrzenie na to, w jaki spos\u00f3b te zmiany mog\u0105 wp\u0142yn\u0105\u0107 na konkretny scenariusz biznesowy Twojej firmy.<\/p>\n\n\n\n<a href=\"\/pl\/contact-us\/\" class=\"button is-left-aligned\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Kontakt<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div 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<\/p>\n","protected":false},"author":3,"featured_media":959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[36,10],"tags":[],"class_list":["post-1563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nieruchomosci","category-podatki-ksiegowosc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Indywidualna amortyzacja - Koda Advisory PL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/12\/indywidualna-amortyzacja\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indywidualna amortyzacja - 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