Parking Space and PIT. Recently, new information has emerged regarding the taxation of parking spaces for PIT purposes. Does the amortization ban still apply? Do changes in property tax affect PIT costs? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, shedding light on these questions.
The full article, which provides valuable insights into tax implications for parking spaces, is available at this link.
tax advisor Piotr Sekulski, PhD
“– Just like before 2025, parking spaces that are not separate real estate units cannot be amortized (…)”
tax advisor Piotr Sekulski, PhD
“This is the correct position. For PIT/CIT purposes, parking spaces that constitute separate ownership are still classified as commercial real estate (…)“
If you are interested in the tax treatment of parking spaces under PIT or need guidance on how to account for parking costs in your business, visit www.outsourced.pl .
