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Rehabilitation relief for a car for 2022. How much is?

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As part of the rehabilitation relief, it is possible to deduct the costs of using a passenger car for travel expenses for doctor’s consultations, rehabilitation treatments, to the store, to work or for holidays. What conditions must be met? We have collected the most important information.

In 2023, the rehabilitation relief for a car is PLN 2,280. This amount can be deducted from the tax for 2022, regardless of how many cars the taxpayer owns.

Read more: PIT settlement for 2022 has started. Important clarifications from the Ministry of Finance

What is car rehabilitation relief?

Rehabilitation relief for a car is one of the deductions that can be made by a person with a disability or a person who is dependent on such a person from earned income (revenue).

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If the taxpayer is a person with a disability and has a car that he uses, he may deduct part of the expenses incurred for its maintenance in the PIT tax return.

Who is entitled to a rehabilitation discount for a car?

To be eligible for the car rehabilitation relief, the taxpayer must be the owner or co-owner of the vehicle.

Two groups of taxpayers can take advantage of the car rehabilitation relief. The first is people with the status of a disabled person:

– a person with a decision on qualification by the adjudicating authorities to one of the three degrees of disability, – a person receiving, for example, a pension for total or partial incapacity for work, a training pension or a social pension, disability, – a person with a certificate of disability issued by an authorized body on the basis of separate provisions in force until August 31, 1997.

The second group of people entitled to benefit from the rehabilitation relief for a car are people who are dependent on a person with a disability. These include, among others: spouse, children (own, adopted, adopted), parents, siblings, stepfather, stepmother, son-in-law and daughter-in-law. However, the condition is that the income of a person with a disability does not exceed PLN 16,061.21 in 2022.

The income of a disabled person (i.e. the maximum amount of PLN 16,061.21) does not include, among others: – care allowance– child maintenance, – supplementary benefit, which was granted on the basis of the provisions on supplementary benefit for persons incapable of independent existence, – additional annual cash benefit for old-age and disability pensioners (e.g. 13th pension), – shielding additive, – the energy supplement referred to in Art. 5c of the Act of April 10, 1997. – Energy Law, – coal, electricity or household allowance for the use of certain heat sources.

Income, on the other hand, includes other income exempt from taxation, such as grants and income of persons under 26 years of age.

Read also: Trap in child relief. We explain how to get the full amount back

Main photo source: Shutterstock

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