{"id":2342,"date":"2024-08-02T16:00:00","date_gmt":"2024-08-02T14:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2342"},"modified":"2025-04-25T07:32:42","modified_gmt":"2025-04-25T05:32:42","slug":"planowana-zmiana-definicji-budowli-w-podatku-od-nieruchomosci-spotyka-sie-z-duza-krytyka","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/08\/02\/planowana-zmiana-definicji-budowli-w-podatku-od-nieruchomosci-spotyka-sie-z-duza-krytyka\/","title":{"rendered":"Planowana zmiana definicji budowli w podatku od nieruchomo\u015bci spotyka si\u0119 z du\u017c\u0105 krytyk\u0105"},"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\/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\"><strong><strong>Planowana zmiana definicji budowli w podatku od nieruchomo\u015bci spotyka si\u0119 z du\u017c\u0105 krytyk\u0105<\/strong><\/strong>&nbsp;&nbsp;<\/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=\"2024-08-02T16:00:00+02:00\">\n\t\t2 sierpnia, 2024 4:00 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\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-scaled.jpg\" class=\"wp-image-2350 is-cropped\" width=\"2560\" height=\"1691\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-768x507.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-1280x845.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-256x169.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-1024x676.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-1536x1014.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-2048x1352.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/ricardo-gomez-angel-7bzbyafVTYg-unsplash-512x338.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\">Pow\u00f3d zmiany<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kapitalizacja\" class=\"toc__link js-toc-link\">Planowane Zmiany<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Krytyka i  Obawy<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Odpowied\u017a Ministerstwa<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" 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=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Niedawna propozycja Ministerstwa Finans\u00f3w dotycz\u0105ca nowelizacji ustawy o podatkach i op\u0142atach lokalnych wywo\u0142a\u0142a znacz\u0105c\u0105 debat\u0119 i krytyk\u0119. Planowane zmiany, maj\u0105ce na celu redefinicj\u0119 &#8222;budowli&#8221; w kontek\u015bcie podatku od nieruchomo\u015bci, budz\u0105 liczne obawy w\u015br\u00f3d r\u00f3\u017cnych \u015brodowisk.<\/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>Pow\u00f3d zmiany<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">W ubieg\u0142orocznym wyroku (sygn. akt SK 14\/21), Trybuna\u0142 Konstytucyjny uzna\u0142, \u017ce obecna definicja budowli w ustawie o podatkach i op\u0142atach lokalnych jest nieprecyzyjna, co prowadzi do licznych spor\u00f3w mi\u0119dzy podatnikami a gminami. Budowle s\u0105 opodatkowane stawk\u0105 2% ich warto\u015bci, co jest jedynym takim przypadkiem w podatku od nieruchomo\u015bci, gdzie stawka nie opiera si\u0119 na powierzchni.<\/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>Planowane Zmiany<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>W odpowiedzi na wyrok Trybuna\u0142u, Ministerstwo Finans\u00f3w przygotowa\u0142o now\u0105, bardziej szczeg\u00f3\u0142ow\u0105 definicj\u0119 budowli. Nowa definicja ma na celu wyeliminowanie niejasno\u015bci i spor\u00f3w, opieraj\u0105c si\u0119 w du\u017cej mierze na ustalonym orzecznictwie oraz prawie budowlanym. Jednak propozycja spotka\u0142a si\u0119 z du\u017c\u0105 krytyk\u0105 ze strony r\u00f3\u017cnych sektor\u00f3w.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"budynki-i-budowle-po-nowemu\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Budynki i budowle po nowemu<\/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<h2 id=\"termin\" class=\"heading h-30\"><strong>Krytyka i Obawy<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">1. Wp\u0142yw Ekonomiczny:<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Ministerstwo Aktyw\u00f3w Pa\u0144stwowych wyrazi\u0142o obawy, \u017ce rozszerzony zakres opodatkowania mo\u017ce zwi\u0119kszy\u0107 ceny energii, wp\u0142ywaj\u0105c na koszt pr\u0105du i ogrzewania, a w efekcie prowadz\u0105c do wy\u017cszych cen towar\u00f3w i us\u0142ug. Mo\u017ce to r\u00f3wnie\u017c negatywnie wp\u0142yn\u0105\u0107 na procesy inwestycyjne w sp\u00f3\u0142kach Skarbu Pa\u0144stwa.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Ministerstwo Klimatu i \u015arodowiska zwr\u00f3ci\u0142o uwag\u0119, \u017ce w\u0142\u0105czenie takich termin\u00f3w jak &#8222;ca\u0142o\u015b\u0107 techniczno-u\u017cytkowa&#8221; mo\u017ce prowadzi\u0107 do opodatkowania paneli fotowoltaicznych i baterii litowo-jonowych, co potencjalnie hamuje rozw\u00f3j system\u00f3w magazynowania energii, kluczowych dla krajowego systemu energetycznego.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">2. Op\u00f3\u017anienia Legislacyjne:<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Wysoka liczba uwag \u2014 100 opinii od r\u00f3\u017cnych podmiot\u00f3w \u2014 sugeruje, \u017ce proces legislacyjny si\u0119 op\u00f3\u017ani. Optymistycznie rzecz bior\u0105c, je\u015bli rz\u0105d zatwierdzi projekt we wrze\u015bniu, a prace parlamentarne odb\u0119d\u0105 si\u0119 w pa\u017adzierniku, podatnicy b\u0119d\u0105 mieli tylko dwa miesi\u0105ce na przygotowanie si\u0119 do nowych przepis\u00f3w. Taki napi\u0119ty harmonogram budzi obawy dotycz\u0105ce jako\u015bci i gotowo\u015bci do wdro\u017cenia tak znacz\u0105cych zmian.<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">3. Specyficzne Definicje:<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Eksperci wskazali, \u017ce terminy takie jak &#8222;ca\u0142o\u015b\u0107 techniczno-u\u017cytkowa&#8221; s\u0105 problematyczne. Ministerstwo zasugerowa\u0142o zast\u0105pienie tego terminu &#8222;wyposa\u017ceniem budowlanym&#8221;, ale ten termin r\u00f3wnie\u017c jest uwa\u017cany za niejasny i potencjalnie problematyczny pod wzgl\u0119dem interpretacji.<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">4. Opodatkowanie Infrastruktury:<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Trwa debata, czy infrastruktura sieciowa, w tym transformatory, nadajniki i stacje pomp, powinna by\u0107 klasyfikowana jako budowle. Rozszerzenie definicji w celu obj\u0119cia takiego wyposa\u017cenia mog\u0142oby znacznie rozszerzy\u0107 zakres tego, co jest opodatkowane, prowadz\u0105c do zwi\u0119kszenia obci\u0105\u017ce\u0144 podatkowych dla r\u00f3\u017cnych bran\u017c.<\/p>\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>Odpowied\u017a Ministerstwa<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">W \u015bwietle licznych krytycznych uwag, Ministerstwo Finans\u00f3w zapowiedzia\u0142o, \u017ce dokona korekt w definicjach budowli i budynk\u00f3w w projekcie ustawy. Celem jest zapewnienie jasno\u015bci i precyzji, szczeg\u00f3lnie w odniesieniu do definicji budowli, aby nie by\u0142o w\u0105tpliwo\u015bci, \u017ce co jest przedmiotem opodatkowania.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"metody\" class=\"metody heading h-30 lh-150\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Planowane zmiany definicji budowli w ustawie o podatkach i op\u0142atach lokalnych stanowi\u0105 istotny krok legislacyjny maj\u0105cy na celu rozwi\u0105zanie niejasno\u015bci i spor\u00f3w w obecnym prawie. Jednak powszechna krytyka ze strony r\u00f3\u017cnych ministerstw, ekspert\u00f3w bran\u017cowych oraz innych interesariuszy podkre\u015bla wyzwania i potencjalne niezamierzone konsekwencje nowych definicji.<\/p>\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 class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-08-02T16:00:00+02:00\">\n\t\t\t\t2024-08-02\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a href=\"javascript:void(0)\" class=\"post-meta__author-email\" 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