{"id":2354,"date":"2024-08-16T15:00:00","date_gmt":"2024-08-16T13:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2354"},"modified":"2025-04-25T07:32:30","modified_gmt":"2025-04-25T05:32:30","slug":"nowe-podejscie-organow-podatkowych-do-definicji-spolki-nieruchomosciowej-w-2024-roku","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/08\/16\/nowe-podejscie-organow-podatkowych-do-definicji-spolki-nieruchomosciowej-w-2024-roku\/","title":{"rendered":"Nowe podej\u015bcie organ\u00f3w podatkowych do definicji Sp\u00f3\u0142ki Nieruchomo\u015bciowej w 2024 roku"},"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>Nowe podej\u015bcie organ\u00f3w podatkowych do definicji Sp\u00f3\u0142ki Nieruchomo\u015bciowej w 2024 roku<\/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=\"2024-08-16T15:00:00+02:00\">\n\t\t16 sierpnia, 2024 3:00 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\/05\/sean-pollock-PhYq704ffdA-unsplash-scaled.jpg\" class=\"wp-image-2219 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/05\/sean-pollock-PhYq704ffdA-unsplash-512x341.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\">Szczeg\u00f3\u0142y Definicji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kapitalizacja\" class=\"toc__link js-toc-link\">Zmiana podej\u015bcia do definicji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Potwierdzenie zmian w 2024 roku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Obowi\u0105zki i Konsekwencje<\/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\">W polskim prawie podatkowym definicja sp\u00f3\u0142ki nieruchomo\u015bciowej odgrywa kluczow\u0105 rol\u0119 w kontek\u015bcie obowi\u0105zk\u00f3w podatkowych oraz raportowania. Sp\u00f3\u0142ka nieruchomo\u015bciowa to podmiot, kt\u00f3rego ponad po\u0142ow\u0119 warto\u015bci rynkowej aktyw\u00f3w stanowi\u0105 nieruchomo\u015bci po\u0142o\u017cone na terytorium Polski, a ich \u0142\u0105czna warto\u015b\u0107 przekracza 10 mln z\u0142. Warto zaznaczy\u0107, \u017ce definicja ta obejmuje zar\u00f3wno nieruchomo\u015bci posiadane bezpo\u015brednio przez sp\u00f3\u0142k\u0119, jak i te, kt\u00f3re s\u0105 w posiadaniu jej sp\u00f3\u0142ek zale\u017cnych.<\/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><strong>Szczeg\u00f3\u0142y Definicji<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">Zgodnie z przepisami, aby podmiot m\u00f3g\u0142 zosta\u0107 uznany za sp\u00f3\u0142k\u0119 nieruchomo\u015bciow\u0105, musi spe\u0142nia\u0107 kilka kryteri\u00f3w:<\/p>\n\n\n\n<p class=\"text\">1. Struktura Aktyw\u00f3w: Przynajmniej po\u0142owa warto\u015bci rynkowej aktyw\u00f3w sp\u00f3\u0142ki powinna sk\u0142ada\u0107 si\u0119 z nieruchomo\u015bci po\u0142o\u017conych w Polsce. Nieruchomo\u015bci te mog\u0105 by\u0107 zar\u00f3wno w\u0142asno\u015bci\u0105 sp\u00f3\u0142ki bezpo\u015brednio, jak i posiadane przez jej podmioty zale\u017cne.<\/p>\n\n\n\n<p class=\"text\">2. Warto\u015b\u0107 Nieruchomo\u015bci: \u0141\u0105czna warto\u015b\u0107 tych nieruchomo\u015bci musi przekracza\u0107 10 milion\u00f3w z\u0142otych.<\/p>\n\n\n\n<p class=\"text\">3. Przychody: Je\u017celi sp\u00f3\u0142ka prowadzi dzia\u0142alno\u015b\u0107 d\u0142u\u017cej ni\u017c rok, co najmniej 60% jej przychod\u00f3w podatkowych lub wynik\u00f3w finansowych netto powinno pochodzi\u0107 z dzia\u0142alno\u015bci zwi\u0105zanej z nieruchomo\u015bciami, takiej jak najem, podnajem, czy dzier\u017cawa.<\/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><strong>Zmiana podej\u015bcia do definicji<\/strong><\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>W ostatnim okresie interpretacje przepis\u00f3w dotycz\u0105cych sp\u00f3\u0142ek nieruchomo\u015bciowych uleg\u0142y zmianom. Na przyk\u0142ad, w po\u0142owie 2023 roku Dyrektor Krajowej Informacji Skarbowej (KIS) zmieni\u0142 podej\u015bcie do oceny, kiedy dany podmiot mo\u017cna uzna\u0107 za sp\u00f3\u0142k\u0119 nieruchomo\u015bciow\u0105. Wcze\u015bniej do oceny, czy podmiot spe\u0142nia definicj\u0119, brano pod uwag\u0119 warto\u015b\u0107 bilansow\u0105 udzia\u0142\u00f3w lub akcji sp\u00f3\u0142ek zale\u017cnych posiadaj\u0105cych nieruchomo\u015bci. Obecnie jednak KIS nakazuje bra\u0107 pod uwag\u0119 rzeczywist\u0105 warto\u015b\u0107 bilansow\u0105 nieruchomo\u015bci posiadanych przez sp\u00f3\u0142ki zale\u017cne, co mo\u017ce znacz\u0105co wp\u0142yn\u0105\u0107 na klasyfikacj\u0119 wi\u0119kszej liczby przedsi\u0119biorstw jako sp\u00f3\u0142ek nieruchomo\u015bciowych.<\/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>Potwierdzenie zmian w 2024 roku<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">Zmiana ta zosta\u0142a potwierdzona w kolejnych interpretacjach podatkowych wydanych w 2024 roku, kt\u00f3re jednoznacznie wskazuj\u0105 na konieczno\u015b\u0107 uwzgl\u0119dnienia warto\u015bci bilansowej nieruchomo\u015bci sp\u00f3\u0142ek zale\u017cnych przy okre\u015blaniu statusu sp\u00f3\u0142ki nieruchomo\u015bciowej. Dwie naj\u015bwie\u017csze interpretacje, kt\u00f3re potwierdzaj\u0105 t\u0119 zmian\u0119, to:<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Interpretacja indywidualna z dnia 23 lipca 2024 roku, sygnatura 0111-KDIB2-1.4010.180.2024.2.AR,&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">&#8211; Interpretacja indywidualna z dnia 2 maja 2024 roku, sygnatura 0111-KDIB1-3.4010.270.2024.1.AN.&nbsp;&nbsp;<\/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>Obowi\u0105zki i Konsekwencje<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Sp\u00f3\u0142ki nieruchomo\u015bciowe oraz ich wsp\u00f3lnicy s\u0105 zobowi\u0105zani do corocznego raportowania struktur w\u0142a\u015bcicielskich do Szefa Krajowej Administracji Skarbowej (KAS). Brak spe\u0142nienia tych obowi\u0105zk\u00f3w mo\u017ce skutkowa\u0107 na\u0142o\u017ceniem kar finansowych. Ponadto, w przypadku zbycia co najmniej 5% udzia\u0142\u00f3w przez nierezydenta, sp\u00f3\u0142ka nieruchomo\u015bciowa pe\u0142ni rol\u0119 p\u0142atnika i jest zobowi\u0105zana do potr\u0105cenia 19% zaliczki na podatek dochodowy od tego dochodu.<\/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\">Zmiany w interpretacji przepis\u00f3w dotycz\u0105cych sp\u00f3\u0142ek nieruchomo\u015bciowych w Polsce powoduj\u0105, \u017ce coraz wi\u0119cej firm mo\u017ce podlega\u0107 tej definicji, co wi\u0105\u017ce si\u0119 z dodatkowymi obowi\u0105zkami sprawozdawczymi i podatkowymi. Warto zatem regularnie analizowa\u0107 struktur\u0119 aktyw\u00f3w oraz dzia\u0142alno\u015b\u0107 firmy, aby unikn\u0105\u0107 nieprzyjemnych konsekwencji prawnych.<\/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=\"2024-08-16T15:00:00+02:00\">\n\t\t\t\t2024-08-16\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\" data-encoded=\"bWFpbHRvOmwua29yYmFzQGtvZGEtYWR2aXNvcnkucGw=\">\n\t\t\t    <span 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