A business in the apartment: it is not necessary to separate the room for the expenses to add to the costs – Income tax

The head of the national tax administration office will change the interpretation from 2015, according to the computer, which operates in the form of software (No. DPP7.8220.20.2018.CRS) . The man has about 20% for this purpose. the surface of your apartment. However, he does not separate a separate room to run a business. He will calculate however that he uses 20% for this purpose. your apartment of one hundred meters.

In 2015, he will request an interpretation and, in the application, will ask him if he can deduct the costs of maintenance of the premises, proportional to t. I am mainly asking for interest on a home loan for the purchase of real estate. He wants to count other expenses: rent, electricity, water, heating and internet.

Spr for a separate room

The corresponding director of the Tax Chamber in Katowice, however, was negative. The authority finds that if the taxpayer does not separate the room (premises) used in the premises solely for the purpose of economic activity, he is not entitled to deduct costs. He advises the taxpayer that he can write them down when he separates the room intended for the apartment businesses. This space can not be shared by personal goals.

The entrepreneur must be very surprised when, after more than three years, he receives a new modified interpretation of cash. The CAS officer determines that the taxpayer may, however, deduct proportionately. Expressed that expenses related to the use and operation of real property may be a cost to the extent that it is a commercial building.

Enjoy the studio

The provisions of the law on the income tax of natural persons do not depend on the possibility of deducting the costs of separation in the (physical) sense of the room in which the economic activity is exercised. The taxpayer should determine which part of the property is actually doing business. Then, in the appropriate proportion, it will include the expenses incurred for the tax burdens, "writes the head of KAS.

This will also allow the contractor to deduct the interest on the loan contracted for the purchase of the premises in proportion to the area used in the activity.

In this situation, if the taxpayer does not count the operating costs of the apartment, he can correct the testimony of previous years, says lawyer Marcin Malinowski.

It is clear that the position of the tax authorities so far has been extremely restrictive in similar cases. The new modified interpretation paves the way for the deduction of costs also for those who work in a studio and can not separate a separate room. ?

Opinion for Rzeczpospolita "

Grzegorz Grochowina – executive at KPMG in Poland

We must agree with the position of the KAS leader. The modified interpretation is very well known to a large group of contractors operating in their own apartment. The new position is in line with the economic realities. In many cases, efficient business operations and income generation do not require separation of separate premises.

The change should also benefit small apartment operators, while the tax office has up to now prohibited them from deducting fees because they can not separate a separate room. However, let us remember that such a position is not yet fully established. However, it is to be hoped that this marks the beginning of changes in the practice of tax authorities in this regard.