The purchase of the apartment as tax
Interest on a loan for a flat that is not a fixed asset It is worth emphasizing that the possibility of including part of the interest on a loan on a flat as a company expense can also be used when it is not the company's assets it is not accepted as a fixed asset . It is enough to properly determine and document the above-mentioned proportion to calculate the part of the costs attributable to the business activity. Interest on a home loan and company costs If an entrepreneur runs a business in his or her own apartment.He or she may also include interest on the loan taken out fordeductible costs . It is important to use the philippines photo editor appropriate proportion in this case. The entrepreneur should determine what part of the residential premises is actually used for his business activity. Then he can include the interest in tax costs in the appropriate share and proportion. So far, interpretations have indicated the need to separate a room intended only for business activities.
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However, this position has changed.On September , , the Head of the National Tax Administration changed the previously issued individual interpretation issued by the Director of the Tax Chamber in Warsaw in . According to the latest interpretation in this regard - DOP . . . .HTCE , interest on a mortgage loan taken out for the purchase of an apartment, which part of it is used for running a business and may constitute a tax expense. They constitute the cost in the proportion in which the apartment is used for business activities in a separate room.
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