A dozen or so apartments are still treated as private rental
A resolution issued a few days ago by the Supreme Administrative Court (file ref. No. II FSP 1/21) should put an end to disputes between tax authorities and taxpayers who rent apartments. A tax office required an owner of couple of immovable proparties to register business activity and settle the rental as a company. However, the Court had no doubts – it is the taxpayer who decides on the taxation method and rental of even a dozen or so apartments does not exclude private renting.
Owing to the above-mentioned resolution of the Supreme Administrative Court, tax authorities should no longer refuse taxpayers the possibility of applying lump sum taxation on recorded revenues if their intention was to rent properties in the form of the so-called private rental, comments Aneta Skowron – Biały, lawyer, in the Prawo.pl portal.
We invite you to read the article on: Najem kilku mieszkań a PIT – najem prywatny czy działalność gospodarcza (prawo.pl)
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