{"id":1853,"date":"2024-01-30T14:19:04","date_gmt":"2024-01-30T13:19:04","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1853"},"modified":"2025-04-25T07:38:10","modified_gmt":"2025-04-25T05:38:10","slug":"estonski-cit-pozwala-amortyzowac-mieszkania","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/30\/estonski-cit-pozwala-amortyzowac-mieszkania\/","title":{"rendered":"Esto\u0144ski CIT pozwala amortyzowa\u0107 mieszkania"},"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\">Esto\u0144ski CIT pozwala amortyzowa\u0107 mieszkania<\/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=\"2024-01-30T14:19:04+01:00\">\n\t\t30 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\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-scaled.jpg\" class=\"wp-image-1742 is-cropped\" width=\"2560\" height=\"1412\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-768x424.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-1280x706.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-256x141.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-1024x565.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-1536x847.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-2048x1130.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/la-perouse-ojjVYMImcm8-unsplash-512x282.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\">Zakaz amortyzacji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kto\" class=\"toc__link js-toc-link\">CIT esto\u0144ski<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#warunki\" class=\"toc__link js-toc-link\">Zdaniem fiskusa<\/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\">Od roku 2022 wprowadzono do ustawy o CIT zakaz amortyzacji podatkowej nieruchomo\u015bci mieszkalnych. Czy zakaz ten obowi\u0105zuje r\u00f3wnie\u017c w sytuacji, gdy sp\u00f3\u0142ka korzysta ze zrycza\u0142towanego podatku CIT &#8211; tzw. CIT esto\u0144skiego?<\/p>\n\n\n\n<h2 id=\"okresy\" class=\"heading h-24\">Zakaz amortyzacji obiekt\u00f3w mieszkalnych<\/h2>\n\n\n\n<p class=\"text\">Zgodnie z ustaw\u0105 o CIT amortyzacji nie podlegaj\u0105 budynki mieszkalne, lokale mieszkalne stanowi\u0105ce odr\u0119bn\u0105 nieruchomo\u015b\u0107, sp\u00f3\u0142dzielcze w\u0142asno\u015bciowe prawo do lokalu mieszkalnego oraz prawo do domu jednorodzinnego w sp\u00f3\u0142dzielni mieszkaniowej. Zakaz amortyzacji wynika wprost z art. 16c pkt 2a ustawy o CIT. <\/p>\n\n\n\n<h2 class=\"heading h-24\">CIT esto\u0144ski<\/h2>\n\n\n\n<p class=\"text\">Zrycza\u0142towany podatek od dochodu sp\u00f3\u0142ek, zwany potocznie CITem esto\u0144skim, wprowadzono rozdzia\u0142em 6b do ustawy o CIT.  Zasadniczo podatek esto\u0144ski pobierany jest od dochodu ustalanego na podstawie zasad rachunkowo\u015bci i przeznaczonego do wyp\u0142aty oraz od kilku innych tytu\u0142\u00f3w wymienionych w ustawie, m.in od wydatk\u00f3w niezwi\u0105zanych z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. Stawka podatku, w zale\u017cno\u015bci od skali dzia\u0142alno\u015bci podatnika, wynosi 10% lub 20%.<\/p>\n\n\n\n<p class=\"text\">Podatnik opodatkowany rycza\u0142tem nie podlega opodatkowaniu na zasadach okre\u015blonych w art. 19, art. 24b, art. 24ca i art. 24d. Oznacza to, \u017ce nie ustala dochodu na zasadach og\u00f3lnych prawa podatkowego, nie jest opodatkowany CITem minimalnym od budynk\u00f3w, nie podlega opodatkowaniem podatkiem minimalnym, nie mo\u017ce stosowa\u0107 opodatkowania w ramach re\u017cimu IP Box.<\/p>\n\n\n\n<p class=\"text\">W tym kontek\u015bcie powsta\u0142a w\u0105tpliwo\u015b\u0107 czy skoro sp\u00f3\u0142ka opodatkowana CITem esto\u0144skim nie stosuje og\u00f3lnych zasad opodatkowania, to czy dotyczy j\u0105 zakaz amortyzacji nieruchomo\u015bci mieszkalnych dla cel\u00f3w ustalania dochodu opodatkowanego rycza\u0142tem?<\/p>\n\n\n\n<h2 id=\"warunki\" class=\"heading h-24\">Zdaniem fiskusa<\/h2>\n\n\n\n<p class=\"text\">W braku zakazu amortyzacji nieruchomo\u015bci mieszklanych w prawie bilansowym fiskus uznaje, \u017ce podatkowy zakaz nie znajduje zastosowania. Co wi\u0119cej, przychyla si\u0119 r\u00f3wnie\u017c do zdania podatnik\u00f3w, \u017ce w wi\u0119kszo\u015bci przypadk\u00f3w amortyzacja nieruchomo\u015bci mieszkalnych nie mo\u017ce by\u0107 uznana za wydatek niestanowi\u0105cy wydatku zwi\u0105zanego z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. <\/p>\n\n\n\n<p class=\"text\">Zatem podatnicy CITu esto\u0144skiego nie stosuj\u0105 zakazu amortyzacji nieruchomo\u015bci mieszkalnych, bowiem ustalaj\u0105 doch\u00f3d do opodatkowania na podstawie prawa bilansowego, a nie prawa podatkowego. <\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p>Por\u00f3wnaj: <\/p><cite>0111-KDIB1-1.4010.228.2022.2.AND &#8211; interpretacja z dnia 6 pa\u017adziernika 2022 r.<br>0111-KDIB1-3.4010.123.2023.1.ZK &#8211; interpretacja z dnia 12 kwietnia 2023 r.<br>0111-KDIB2-1.4010.157.2023.1.KK &#8211; interpretacja z dnia 15 czerwca 2023 r.<\/cite><\/blockquote>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\">Podsumowanie<\/h2>\n\n\n\n<p class=\"text\">Podatnicy CIT esto\u0144skiego nie musz\u0105 przejmowa\u0107 si\u0119 podatkowym zakazem amortyzacji nieruchomo\u015bci mieszkalnych, co potwierdzaj\u0105 organy podatkowe. Niestety esto\u0144ski CIT nie b\u0119dzie ratunkiem dla podatnik\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 indywidualnie &#8211; ustawa o PIT takie mo\u017cliwo\u015bci bowiem nie przewiduje. <\/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 r\u00f3\u017cne sposoby amortyzacji nieruchomo\u015bci 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 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