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As well as in the proportion in which the areas of general use rooms kitchen, corridor, toilet are used for business activities. However, there is no provision in the Act that indicates how to calculate such a proportion. You must determine it yourself. The entrepreneur determines this share by separating part of the general use area for business purposes. A proportion is often established in relation to the number of hours per day devoted to running a business.
Example Mr. Jan runs an IT company in his own apartment. He stated that he uses of purposes, and therefore he includes this part of philippines photo editor the expenses related to it as tax deductible costs. To purchase the apartment, Mr. Jan took out a loan, the installments of which, together with interest, he repays every month. The interest amount is PLN . Due to the above, he may include . PLN as company costs every month col. of the KPiR.
In case of doubts regarding the correct calculation of the percentage of the apartment for business purposes, it is recommended to contact your tax office or, of course, the safest solution is to apply for an individual interpretation . Share with others: Up Previous article How to submit an application for an interpretation to ZUS via PUE-ZUS? Next article The appearance of an employment contract Clause disclaimer on ifirma.pl We encourage you to comment on our articles.
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發表於 2023-12-12 12:58:07