{"id":2471,"date":"2024-10-29T16:00:00","date_gmt":"2024-10-29T15:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2471"},"modified":"2025-04-25T07:31:06","modified_gmt":"2025-04-25T05:31:06","slug":"planowana-nowelizacja-ustawy-o-podatku-od-nieruchomosci-od-2025-roku-2","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/10\/29\/planowana-nowelizacja-ustawy-o-podatku-od-nieruchomosci-od-2025-roku-2\/","title":{"rendered":"Planowana nowelizacja ustawy o podatku od nieruchomo\u015bci od 2025 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\/alert\/\" class=\"post-term\">Alert<\/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\">Planowana nowelizacja ustawy o podatku od nieruchomo\u015bci od 2025 roku<\/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=\"2024-10-29T16:00:00+01:00\">\n\t\t29 pa\u017adziernika, 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\/02\/sean-pollock-PhYq704ffdA-unsplash-scaled.jpg\" class=\"wp-image-1894 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/sean-pollock-PhYq704ffdA-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/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=\"#wst\u0119p\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#bilans\" class=\"toc__link js-toc-link\">Nowa definicja budynku i budowli<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#godziwa\" class=\"toc__link js-toc-link\">Opodatkowanie gara\u017cy<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#koszt\" class=\"toc__link js-toc-link\">Trwa\u0142e zwi\u0105zanie z gruntem<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" class=\"toc__link js-toc-link\">Reklasyfikacja maj\u0105tku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" 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=\"wst\u0119p\" class=\"text is-style-lead max-w-extra-wide\">Rz\u0105d przyj\u0105\u0142 14 pa\u017adziernika projekt nowelizacji ustawy o podatkach i op\u0142atach lokalnych, kt\u00f3ry wprowadza istotne zmiany w opodatkowaniu nieruchomo\u015bci. Projekt ten b\u0119dzie jeszcze procedowany w Sejmie, ale ju\u017c teraz warto zapozna\u0107 si\u0119 z kluczowymi za\u0142o\u017ceniami, kt\u00f3re maj\u0105 wej\u015b\u0107 w \u017cycie od 1 stycznia 2025 roku. Reforma ma na celu doprecyzowanie definicji budowli i budynk\u00f3w, co wp\u0142ynie na w\u0142a\u015bcicieli nieruchomo\u015bci oraz przedsi\u0119biorc\u00f3w. Oto najwa\u017cniejsze zmiany, kt\u00f3re nale\u017cy mie\u0107 na uwadze. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"wartosc-poczatkowa-nieruchomosci-inwestycyjnej\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Planowana zmiana definicji budowli w podatku od nieruchomo\u015bci spotyka si\u0119 z du\u017c\u0105 krytyk\u0105<\/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=\"bilans\" class=\"metody heading h-24\"><strong>Nowa definicja budynku i budowli<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Definicja budynku: Zgodnie z nowelizacj\u0105, budynek to obiekt powsta\u0142y w wyniku rob\u00f3t budowlanych, trwale zwi\u0105zany z gruntem, posiadaj\u0105cy fundamenty, dach oraz wydzielony z przestrzeni za pomoc\u0105 przegr\u00f3d budowlanych. Ta precyzyjna definicja eliminuje nie\u015bcis\u0142o\u015bci, kt\u00f3re pojawia\u0142y si\u0119 w poprzednich regulacjach, zw\u0142aszcza w odniesieniu do obiekt\u00f3w takich jak kioski czy kontenery.<\/p>\n\n\n\n<p class=\"text fs-22\">Definicja budowli: Budowl\u0105 b\u0119dzie obiekt niewymieniony jako budynek, wskazany w za\u0142\u0105czniku do ustawy, w tym elektrownie wiatrowe, fotowoltaiczne, magazyny energii oraz r\u00f3\u017cnego rodzaju urz\u0105dzenia techniczne. Nowelizacja podkre\u015bla, \u017ce opodatkowaniu b\u0119d\u0105 podlega\u0107 jedynie cz\u0119\u015bci budowlane tych obiekt\u00f3w.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"godziwa\" class=\"headin heading h-24\"><strong>Opodatkowanie gara\u017cy<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zmiany dotycz\u0105 tak\u017ce gara\u017cy w budynkach mieszkalnych. Od 2025 roku pomieszczenia przeznaczone do przechowywania pojazd\u00f3w, kt\u00f3re nie s\u0105 wykorzystywane na cele dzia\u0142alno\u015bci gospodarczej, b\u0119d\u0105 opodatkowane ni\u017csz\u0105 stawk\u0105 podatku od nieruchomo\u015bci, obowi\u0105zuj\u0105c\u0105 dla cz\u0119\u015bci mieszkalnych budynk\u00f3w. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"koszt\" class=\"heading h-24\"><strong>Trwa\u0142e zwi\u0105zanie z gruntem<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Nowelizacja wprowadza r\u00f3wnie\u017c definicj\u0119 trwa\u0142ego zwi\u0105zania z gruntem, co eliminuje kontrowersje zwi\u0105zane z kwalifikacj\u0105 niekt\u00f3rych obiekt\u00f3w do opodatkowania. Obiekt trwale zwi\u0105zany z gruntem to taki, kt\u00f3ry jest stabilnie osadzony i odporny na zewn\u0119trzne czynniki mog\u0105ce spowodowa\u0107 jego przemieszczenie.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"amortyzacja\" class=\"heading h-24\"><strong>Reklasyfikacja maj\u0105tku<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zmiany te wymusz\u0105 na podatnikach konieczno\u015b\u0107 przeprowadzenia reklasyfikacji posiadanych nieruchomo\u015bci. Firmy posiadaj\u0105ce du\u017ce zasoby musz\u0105 przygotowa\u0107 si\u0119 na czasoch\u0142onny proces weryfikacji, aby odpowiednio dostosowa\u0107 si\u0119 do nowych przepis\u00f3w.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"amortyzacja\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Nowelizacja ustawy o podatku od nieruchomo\u015bci wprowadza wiele zmian, kt\u00f3re maj\u0105 na celu ujednolicenie zasad opodatkowania. Chocia\u017c nowe przepisy precyzuj\u0105 definicje budynk\u00f3w i budowli, co powinno ograniczy\u0107 spory podatkowe, wprowadzenie dodatkowych wymog\u00f3w mo\u017ce zwi\u0119kszy\u0107 zakres opodatkowania dla niekt\u00f3rych podatnik\u00f3w. Przedsi\u0119biorcy i w\u0142a\u015bciciele nieruchomo\u015bci powinni z wyprzedzeniem przygotowa\u0107 si\u0119 na nadchodz\u0105ce zmiany, aby unikn\u0105\u0107 ewentualnych problem\u00f3w z rozliczeniami.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><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 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=\"2024-10-29T16:00:00+01:00\">\n\t\t\t\t2024-10-29\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 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