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Income tax on laptops for fourth graders – regulation

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Parents of fourth-graders who received laptops last year can breathe a sigh of relief. A regulation of the Minister of Finance has been published in the Journal of Laws, which exempts from the obligation to pay PIT on this equipment. This is an important document because the deadline for settlements with the tax office for 2023 expires at the end of April.

These include laptops for fourth-graders and vouchers for the purchase of computers by teachers worth PLN 2,500 gross. The act that enabled the transfer of equipment included an exemption from donation tax, but not from income tax.

However, at the last minute, the Ministry of Finance (MF) managed to prepare a regulation exempting from the obligation to pay PIT on received equipment. On Monday, they were published in the Journal of Laws. It enters into force on Tuesday, April 23.

The lack of a regulation on PIT exemption could mean the need to pay additional tax.

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Regulation on PIT exemption

“Work on the draft regulation began immediately after the diagnosis of the lack of necessary tax solutions in this project, which would ensure tax neutrality for people who received the benefits in question under the Support Act,” the Ministry of Finance said in early April in response to questions from the tvn24.pl business editorial team .

The Ministry of Finance then explained that “in the current legal situation, a taxpayer who, pursuant to the Support Act, received ownership of a laptop or a voucher for the purchase of a laptop in 2023, obtains tax income within the meaning of the PIT Act. Therefore, the value of this benefit is subject to the obligation to disclose it in the annual tax return. tax returns submitted for 2023 and taxation.” At the same time, it was indicated that this was not an intentional action of the drafters of the support act.

Student's laptop suspended

A laptop for a student is one of PiS's flagship projects. The tender for the purchase of equipment was carried out from October 2022, but the computers were handed over last autumn – just before the parliamentary elections. In total, laptops were to be distributed to nearly 400,000 children.

At the end of January, Deputy Prime Minister and Minister of Digital Affairs Krzysztof Gawkowski, during a joint conference with the Minister of Education Barbara Nowacka, announced that the “Laptop for students” program had been suspended “in order to give a chance for a new, great 'Digital Student' program in the future.”

Moreover, the Minister of Digitization, Krzysztof Gawkowski, submitted a notification to the District Prosecutor's Office in Warsaw about the possibility of committing a crime regarding the tender for laptops.

More than 10,000 computers that were to be donated as part of the “Laptop for a student” program have returned to the Scientific and Academic Computer Network (NASK) warehouse, said Deputy Minister of Digital Affairs Dariusz Standerski in the second half of February in an interview with the tvn24.pl business editorial team. – In this rush, in this lack of preparation, the Act on laptops does not provide for what can be done with the computers that will be returned – he added.

Author:Paulina Karpińska/ToL

Main photo source: Adobe Stock

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