Opodatkowanie przychodów z najmu lokalu przez osobę fizyczną nieprowadzącą działalności gospodarczej
Taxation of income from the rental of premises by a non-business individual
Author(s): Jacek KulickiSubject(s): Economy, Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Kancelaria Sejmu
Keywords: lease;personal income tax;VAT
Summary/Abstract: The extent of legal and administrative obligations of the lessor depends on the type of lease. Income (revenue) generated from the lease of premises is taxed in the form of a registered lump sum under the rules set out in the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons. The amount of income is determined on the basis of the rental agreement and other evidence, e.g. a transfer to a bank account or a receipt for cash. A taxpayer providing services of lease of (one or more) premises may benefit from a VAT exemption due to the subject of the lease or due to the amount of turnover achieved.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 76/2022
- Issue No: 4
- Page Range: 207-233
- Page Count: 27
- Language: Polish