Post by account_disabled on Dec 10, 2023 4:45:57 GMT 1
The regulations do not prohibit him from doing so. however, the amount of partial expenses for improvement does not exceed PLN, but their sum during the tax year exceeds this amount, we consider that an improvement has been carried out, which is subject to depreciation. Renovation and improvement - summary The topic discussed in today's publication is of a so-called delicate nature, because it is easy to notice that in many cases.
It is not at all easy to decide whether we are dealing with renovation or improvement. Let us remember that in connection with the qualification for improvement, the amount of the expense will also be important. However, at this point, not to lead to artificial division ofphilippines photo editor such expenses, because it may be questioned by the tax authority. It must be remembered that depreciation write-offs, especially in the case of buildings.
May be made for many years. We should also remember that the amount of expenses may exceed PLN in the case of renovation. This does not deprive the entrepreneur of the right to credit expenditure incurred as a one-off cost of obtaining revenue. Information about one-off amounts of expenditure on improvements below PLN is also important. In such cases, they do not have to be depreciated.
It is not at all easy to decide whether we are dealing with renovation or improvement. Let us remember that in connection with the qualification for improvement, the amount of the expense will also be important. However, at this point, not to lead to artificial division ofphilippines photo editor such expenses, because it may be questioned by the tax authority. It must be remembered that depreciation write-offs, especially in the case of buildings.
May be made for many years. We should also remember that the amount of expenses may exceed PLN in the case of renovation. This does not deprive the entrepreneur of the right to credit expenditure incurred as a one-off cost of obtaining revenue. Information about one-off amounts of expenditure on improvements below PLN is also important. In such cases, they do not have to be depreciated.