The extra parking allowance is taxable!
The downtime allowance in the spring of 2020 was intended for all industries and completely tax-free. All entrepreneurs are no longer entitled to the additional parking benefit, what is more, they are no longer tax-free.
Additional downtime allowance
The additional parking benefit is available only to selected entrepreneurs who operate with the appropriate PKD code for their activity. These are the following industries:
- 49.39.Z - other passenger land transport not elsewhere classified;
- 77.39.Z - rent and lease of other machinery, equipment and tangible goods, not elsewhere classified;
- 79.11.A - activities of travel agents;
- 90.01.Z - activities related to staging artistic performances;
- 90.02.Z - activities supporting the staging of artistic performances;
- 93.29.A - operation of escape rooms, houses of fear, places for dancing and other forms of entertainment or recreation organized indoors or in other closed spaces;
- 93.29.B - other amusement and recreation activities, not elsewhere classified;
- 93.29.Z - other amusement and recreation activities.
Moreover, apart from the criterion of having an appropriate PKD code, additional conditions must be met. An entrepreneur who wants to receive an additional parking benefit should prove that the income from his activity (within the meaning of tax regulations) in the month before the one in which he submits the application is at least 75% lower than that obtained in the same month in 2019. In addition, the additional benefit will be granted only to those entrepreneurs who previously received the downtime benefit.
To obtain an additional downtime allowance, you must apply for the RSP-DD. It is available in the same way as in spring, i.e. it can be obtained up to 3 times. Also, the parking amount is the same as before, i.e. PLN 2,080 in standard cases or PLN 1,300. Unfortunately, unlike the benefit paid at the beginning of the year, it is already taxed this time. This means that the entrepreneur should remember both about the necessity to pay the tax and about including this income in the annual PIT return. The extra parking allowance is taxable.
The additional parking allowance is currently taxable. Although there are voices that it may be exempt from it, in the current legal situation, it is necessary to pay income tax for an additional parking benefit.