{"id":2272,"date":"2024-06-17T21:25:22","date_gmt":"2024-06-17T19:25:22","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2272"},"modified":"2025-04-25T07:33:44","modified_gmt":"2025-04-25T05:33:44","slug":"budynki-i-budowle-po-nowemu","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/06\/17\/budynki-i-budowle-po-nowemu\/","title":{"rendered":"Budynki i budowle po nowemu"},"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\">\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\/news\/\" class=\"post-term\">Aktualno\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\/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\">Budynki i budowle po nowemu<\/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=\"2024-06-17T21:25:22+02:00\">\n\t\t17 czerwca, 2024 9:25 pm\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\/06\/shea-rouda-HN6XBY2WOLo-unsplash-scaled.jpg\" class=\"wp-image-2274 is-cropped\" width=\"2560\" height=\"1413\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-768x424.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-1280x707.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-256x141.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-1024x565.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-1536x848.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-2048x1131.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/06\/shea-rouda-HN6XBY2WOLo-unsplash-512x283.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=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cena\" class=\"toc__link js-toc-link\">Definicje autonomiczne<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kapitalizacja\" class=\"toc__link js-toc-link\">Budynek<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Budowle<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Dodatkowe definicje<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Na stronach Rz\u0105dowego Centrum Legislacji pojawi\u0142 si\u0119 projekt ustawy dotycz\u0105cy zmian w definicjach istotnych z perspektywy podatku od nieruchomo\u015bci. Co obejmuj\u0105 ministerialne propozycje?<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"cena\" class=\"heading h-30\"><strong><strong><strong>Definicje autonomiczne<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">Trybuna\u0142 Konstytucyjny orzek\u0142 w wyroku z dnia 4.07.2023 r. w sprawie o sygn. SK 14\/21 o niekonstytucyjno\u015bci definicji budowli z ustawy o podatkach i op\u0142atach lokalnych. Przepis (art. 1a ust. 1 pkt 2 ustawy o podatkach i op\u0142atach lokalnych) ma utraci\u0107 moc z pocz\u0105tkiem 2025 r. Fakt ten t\u0142umaczy projektowane zmiany w podatku od nieruchomo\u015bci, w tym stworzenie przez ustawodawc\u0119 zupe\u0142nie nowych definicji budowli i budynku na potrzeby podatku od nieruchomo\u015bci. Proponowany projekt przewiduje definicje abstrahuj\u0105ce od Prawa budowlanego. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kapitalizacja\" class=\"heading h-30\"><strong><strong><strong>Budynek<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Nowelizowane przepisy definiuj\u0105 budynek jako obiekt, wraz z instalacjami zapewniaj\u0105cymi mo\u017cliwo\u015b\u0107 jego u\u017cytkowania zgodnie z przeznaczeniem, wykonany z u\u017cyciem wyrob\u00f3w budowlanych, kt\u00f3ry jest trwale zwi\u0105zany z gruntem, wydzielony z przestrzeni za pomoc\u0105 przegr\u00f3d budowlanych oraz posiada fundamenty i dach, r\u00f3wnie\u017c w przypadku gdy jest on cz\u0119\u015bci\u0105 obiektu wymienionego w poz. 1\u20136 za\u0142\u0105cznika nr 4 do ustawy. <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Kategoria obiektu<\/td><td class=\"has-text-align-right\" data-align=\"right\">Pozycja<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">odkryty: obiekt sportowy i obiekt rekreacji<\/td><td class=\"has-text-align-right\" data-align=\"right\">1<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">stacja uzdatniania wody<\/td><td class=\"has-text-align-right\" data-align=\"right\">2<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">oczyszczalnia \u015bciek\u00f3w<\/td><td class=\"has-text-align-right\" data-align=\"right\">3<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">obiekt obronny (fortyfikacja) i obiekt ochronny<\/td><td class=\"has-text-align-right\" data-align=\"right\">4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">przej\u015bcie dla pieszych: nadziemne i podziemne oraz ci\u0105g pieszy<\/td><td class=\"has-text-align-right\" data-align=\"right\">5<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">obiekt hydrotechniczny<\/td><td class=\"has-text-align-right\" data-align=\"right\">6<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Opracowanie Koda na podstawie opublikowanego projektu ustawy<\/figcaption><\/figure>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"termin\" class=\"heading h-30\"><strong>Budowle<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">Budowle b\u0119d\u0105 stanowi\u0107 obiekty wymienione w za\u0142\u0105czniku nr 4 do ustawy, a tak\u017ce instalacje i urz\u0105dzenia, je\u017celi stanowi\u0105 wraz z tym obiektem ca\u0142o\u015b\u0107 techniczno-u\u017cytkow\u0105.<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">Dodatkowo za budowle b\u0119d\u0105 uznane:&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">cz\u0119\u015bci budowlane urz\u0105dze\u0144 niestanowi\u0105cych cz\u0119\u015bci budowli,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">cz\u0119\u015bci budowlane elektrowni wiatrowych i elektrowni j\u0105drowych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">fundamenty pod maszyny oraz urz\u0105dzenia, odr\u0119bne pod wzgl\u0119dem technicznym od tych maszyn i urz\u0105dze\u0144<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">przy\u0142\u0105cza do obiektu budowlanego<br>je\u015bli zostan\u0105 wykonane z u\u017cyciem wyrob\u00f3w budowlanych.<\/span><\/li>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"metody\" class=\"metody heading h-30 lh-150\"><strong>Dodatkowe definicje<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Dodatkowo, zdefiniowano r\u00f3wnie\u017c nast\u0119puj\u0105ce poj\u0119cia<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>ca\u0142o\u015b\u0107 techniczno-u\u017cytkowa<\/strong> &#8211; zesp\u00f3\u0142 element\u00f3w, kt\u00f3re s\u0105 niezb\u0119dne do realizacji okre\u015blonego celu gospodarczego, powi\u0105zanych ze sob\u0105 w taki spos\u00f3b, \u017ce \u017caden z nich nie mo\u017ce zrealizowa\u0107 tego celu samodzielnie, a brak kt\u00f3regokolwiek z tych element\u00f3w uniemo\u017cliwia jego realizacj\u0119<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>trwa\u0142e zwi\u0105zanie z gruntem<\/strong> \u2013 takie zwi\u0105zanie obiektu budowlanego z gruntem, kt\u00f3re zapewnia mu stabilno\u015b\u0107 i mo\u017cliwo\u015b\u0107 przeciwdzia\u0142ania czynnikom zewn\u0119trznym, mog\u0105cym go zniszczy\u0107, spowodowa\u0107 przemieszczenie lub przesuni\u0119cie si\u0119 na inne miejsce.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Doprecyzowano r\u00f3wnie\u017c, \u017ce za cz\u0119\u015b\u0107 mieszkaln\u0105 budynku uznaje si\u0119 tak\u017ce gara\u017c wielostanowiskowy w budynku mieszkalnym i stosuje si\u0119 do niego preferencyjn\u0105 stawk\u0119 podatkow\u0105, o kt\u00f3rej mowa w art. 5 ust. 1 pkt 2 lit. a ustawy.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"https:\/\/legislacja.gov.pl\/projekt\/12386262\/katalog\/13064866#13064866\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Proces legislacyjny<\/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><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span 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