The draft act amending the Agricultural Tax Act, the Local Taxes and Fees Act and the Stamp Duty Act will now be submitted to the Sejm.
Clarification of the definition of buildings and structures – the need for changes after the judgment of the Constitutional Tribunal
The Ministry informs that the building will be a building erected as a result of construction works, together with installations ensuring the possibility of its use as intended, permanently attached to the ground, separated from the space by building partitions, and which has foundations and a roof.
On the other hand, a building will not be considered a facility used to collect materials, the basic technical parameter of which is capacity (i.e. e.g. a tank).
The Ministry also informs that the draft includes a closed catalogue of structures subject to taxation (including those listed in the annex to the Act, specific construction parts of structures or foundations).
At the same time, the catalogue of taxable construction equipment has been narrowed down to only those that are directly related to the building or structure and necessary for their intended use.
Silos are to be taxed only if they are related to business activity.
The so-called small architecture objects are to remain outside taxation.
Other
Clarification of the rules for taxation of garages in residential buildings with real estate tax – they will be considered as the residential part of the building.
Scope of the real estate tax exemption for port infrastructure structures – it was decided that the real estate tax exemption applies to port infrastructure structures in seaports or marinas. This also applies to infrastructure structures that provide access to seaports or marinas – and the land occupied for them.
At the same time, it is proposed to extend the possibility of submitting property tax declarations by entrepreneurs until 31 March 2025 to give them time to adapt to the proposed changes.
We will keep you updated on the status of the legislative work.
