Premises excluding one-time depreciation

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One-time depreciation for a taxpayer starting business activity and the activity of his spouse

The decisive factor is joint property. If there was joint property between the spouses in the current or two previous years, the taxpayer cannot exercise the right to a one-off depreciation in the year of commencement of activity.

In the tax year in which they started running a business and small taxpayers, they may make one-off depreciation write-offs from the initial value of fixed assets included in the group 3-8 KŚT, with the exception of passenger cars, in the tax year in which these assets were entered into the register of assets fixed assets and intangible assets, up to the amount not exceeding in the tax year the equivalent of EUR 50,000 of the total value of these depreciation charges.

When determining this limit, the purchased fixed assets with a value not exceeding PLN 3,500 are not taken into account.

Only vehicles other than passenger cars can be depreciated at one time.

A natural person commencing business activity may not exercise the right to a one-off depreciation if, in the year of commencement of business activity, as well as in the period of two years from the end of the year preceding the year of its commencement, he or she conducted business activity independently or as a partner of a company without legal personality or such activity. was run by the spouse of that person, if there was joint property between the spouses at that time.

One-off depreciation and additional activities of a partner in the company

Taxpayers, in the tax year in which they started their business activity, and small taxpayers, may make one-off depreciation write-offs. The right to a one-off depreciation is not granted to a taxpayer commencing business activity, who in the year of commencement of this activity, as well as in the period of two years from the end of the year preceding the year of its commencement, conducted business activity independently or as a partner of a company without legal personality.

Running a business by at least one of the partners of a company that starts business activity in a given year excludes the possibility of using the company from one-off depreciation this year.

Transformation of a budget establishment into a commercial law company and the right to one-off depreciation.

The company established as a result of the transformation of a budgetary establishment may not make a one-off depreciation write-off from the initial value of fixed assets in the tax year in which it was established.

Taxpayers in the tax year in which they started their business and small taxpayers may make one-off depreciation write-offs from the initial value of fixed assets included in the group 3-8 of the Classification, with the exception of passenger cars, in the tax year in which these assets were entered into the fixed assets register and intangible assets, up to the amount not exceeding in the tax year the equivalent of EUR 50,000 of the total value of these depreciation charges.

The depreciation method, consisting in a one-off recognition of expenses for the acquisition of fixed assets up to EUR 50,000 as tax deductible costs, can therefore be used by:

  • taxpayers who started their business;
  • small taxpayers, i.e. taxpayers whose sales revenue did not exceed the PLN equivalent of EUR 1,200,000 in the previous tax year.

At the same time, the one-off depreciation cannot be used by taxpayers starting a business that were established:

  • as a result of transformation, merger or division of taxpayers, or
  • the result of the transformation of a company or companies without legal personality, or
  • by natural persons who contributed an enterprise previously run by them to the capital of the newly created entity, or
  • assets of this enterprise with a total value exceeding the PLN equivalent of at least EUR 10,000.