As of Wednesday, amended real estate tax regulations for parking spaces and garages are in force. In some cases, this means that the fee will be even several times lower.
At the beginning of the year, the Act amending the Agricultural Tax Act, the Act on Local Taxes and Fees and the Stamp Duty Act came into force. One of its effects is equalization of garage tax rates. Previously, if garages in multi-family buildings were legally separated, they were taxed at a higher rate than in a situation where there was no such separation.
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Taxation of garages is changing
However, after the changes, tax rates on garages in multi-family buildings were unified. And although the maximum rate itself is increasing – from PLN 1.15 per square meter. up to PLN 1.19 per sq m. – but this is for some people this will mean a marked declineas they previously paid rates roughly ten times higher.
In some cases To take advantage of lower rates, you will need to submit form IN-1i.e. a document submitted by real estate tax payers. However, if someone has submitted such a document or will submit it by the end of 2024, there is no need to submit it again. Moreover, some cities – such as Warsaw – inform that tax rate changes will take place automatically.
Other changes introduced by the Act concern new definitions of buildings and structures. In addition, the act included a catalog of objects considered as buildings, consisting of 28 items. Some of the objects have not been considered buildings until now. This change may result in some facilities being subject to a higher rate.
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