{"id":876,"date":"2021-08-11T09:32:59","date_gmt":"2021-08-11T07:32:59","guid":{"rendered":"https:\/\/sandboxlp.damdom.pl\/?p=876"},"modified":"2021-08-11T09:32:59","modified_gmt":"2021-08-11T07:32:59","slug":"przychody-i-koszty-a-ryczalt","status":"publish","type":"post","link":"https:\/\/damdom.pl\/?p=876","title":{"rendered":"Przychody i koszty a rycza\u0142t"},"content":{"rendered":"\n<p>Przychody uzyskiwane z tytu\u0142u umowy najmu \u00a0rozliczane s\u0105 za pomoc\u0105\u00a0<strong>metody kasowej<\/strong>, \u00a0 tj. w momencie\u00a0<strong>otrzymania \u015brodk\u00f3w pieni\u0119\u017cnych<\/strong>, czyli faktycznej zap\u0142aty przez najemc\u0119 czynszu lub pozostawienia go do dyspozycji wynajmuj\u0105cego. Poza samym czynszem i zawartymi w nim op\u0142atami, do przychodu zaliczy\u0107 nale\u017cy\u00a0<strong>kwot\u0119 potr\u0105con\u0105 z kaucji<\/strong>\u00a0na poczet pokrycia nale\u017cno\u015bci wyliczonych na dzie\u0144 opr\u00f3\u017cnienia lokalu. Z zasady wysoko\u015b\u0107 podatku naliczana jest od przychodu wi\u0119c na pierwszy rzut oka wydawa\u0142oby si\u0119 \u017ce temat koszt\u00f3w nie istnieje. Znane s\u0105 jednak\u00a0<strong>interpretacje Izb Skarbowych<\/strong>, kt\u00f3re wyra\u017anie m\u00f3wi\u0105 o tym, \u017ce podczas wyliczania zaliczki na podatek dochodowy podatnicy mog\u0105 jako przych\u00f3d potraktowa\u0107\u00a0<strong>faktyczn\u0105 wysoko\u015b\u0107 odst\u0119pnego<\/strong>. Przyk\u0142adowo, gdy czynsz wynosi 1200 z\u0142, a jego sk\u0142adniki to 500 op\u0142aty administracyjne i media oraz 700 odst\u0119pne, to podatkiem zostanie obj\u0119ty przych\u00f3d w wysoko\u015b\u0107 700. Dobr\u0105 praktyk\u0105 w takim przypadku jest<strong>\u00a0zawarcie w umowie najmu zapisu,<\/strong>\u00a0kt\u00f3ry b\u0119dzie jasno wskazywa\u0142, \u017ce koszty administracyjne, koszty medi\u00f3w ponosi najemca a wynajmuj\u0105cy jest jedynie po\u015brednikiem pomi\u0119dzy najemc\u0105 a dostawc\u0105 medi\u00f3w lub wsp\u00f3lnot\u0105 mieszkaniow\u0105. W razie kontroli skarbowej mo\u017ce mie\u0107 \u00a0to wp\u0142yw na \u201eudowodnienie\u201d w\u0142a\u015bciwemu urz\u0119dowi skarbowemu poprawno\u015bci sposobu obliczenia podatku. W niniejszym VADEMECUM WYNAJMUJ\u0104CEGO zosta\u0142y zamieszczone wybrane interpretacje podatkowe\u00a0<strong>poruszaj\u0105ce kwesti\u0119 koszt\u00f3w podczas rozliczania przychod\u00f3w rycza\u0142tem<\/strong>. Z uwagi na brak jednoznaczno\u015bci \u00a0prawa podatkowego w tym zakresie zaleca si\u0119 aby Wynajmuj\u0105cy z\u0142o\u017cyli wniosek o indywidualn\u0105 interpretacj\u0119 podatkow\u0105. Z\u0142o\u017cenie takiego wniosku to koszt kilkudziesi\u0119ciu z\u0142otych. Na stronie Ministerstwa Finans\u00f3w dost\u0119pny jest interaktywny formularz wniosku o \u00a0interpretacj\u0119 indywidualn\u0105 oraz adresy Izb Skarbowych, do kt\u00f3rych nale\u017cy takie wnioski sk\u0142ada\u0107.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Przychody uzyskiwane z tytu\u0142u umowy najmu \u00a0rozliczane s\u0105 za pomoc\u0105\u00a0metody kasowej, \u00a0 tj. w momencie\u00a0otrzymania \u015brodk\u00f3w pieni\u0119\u017cnych, czyli faktycznej zap\u0142aty przez najemc\u0119 czynszu lub pozostawienia go do dyspozycji wynajmuj\u0105cego. Poza samym czynszem i zawartymi w nim op\u0142atami, do przychodu zaliczy\u0107 nale\u017cy\u00a0kwot\u0119 potr\u0105con\u0105 z kaucji\u00a0na poczet pokrycia nale\u017cno\u015bci wyliczonych na dzie\u0144 opr\u00f3\u017cnienia lokalu. Z zasady wysoko\u015b\u0107 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Przychody i koszty a rycza\u0142t - Damdom.pl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/damdom.pl\/?p=876\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Przychody i koszty a rycza\u0142t - Damdom.pl\" \/>\n<meta property=\"og:description\" content=\"Przychody uzyskiwane z tytu\u0142u umowy najmu \u00a0rozliczane s\u0105 za pomoc\u0105\u00a0metody kasowej, \u00a0 tj. w momencie\u00a0otrzymania \u015brodk\u00f3w pieni\u0119\u017cnych, czyli faktycznej zap\u0142aty przez najemc\u0119 czynszu lub pozostawienia go do dyspozycji wynajmuj\u0105cego. 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