{"id":1087,"date":"2018-10-19T12:01:27","date_gmt":"2018-10-19T12:01:27","guid":{"rendered":"https:\/\/forystek.pl\/?p=1087"},"modified":"2018-10-19T12:01:27","modified_gmt":"2018-10-19T12:01:27","slug":"nieodplatne-przekazanie-wieczystego-uzytkowania-gruntu-a-podatek-vat","status":"publish","type":"post","link":"https:\/\/forystek.pl\/en\/prawo-podatkowe\/nieodplatne-przekazanie-wieczystego-uzytkowania-gruntu-a-podatek-vat\/","title":{"rendered":"Nieodp\u0142atne przekazanie wieczystego u\u017cytkowania gruntu a podatek VAT"},"content":{"rendered":"

Zgodnie z art. 5 ust. 1 pkt 1 ustawy o VAT, opodatkowaniu podatkiem od towar\u00f3w i us\u0142ug podlegaj\u0105 odp\u0142atna dostawa towar\u00f3w i odp\u0142atne \u015bwiadczenie us\u0142ug na terytorium kraju.\u00a0<\/p>\n\n\n\n

W my\u015bl art. 7 ust. 1 pkt 7 ustawy o VAT, przez dostaw\u0119 towar\u00f3w, o kt\u00f3rej mowa w art. 5 ust. 1 pkt 1, rozumie si\u0119 przeniesienie prawa do rozporz\u0105dzania towarami jak w\u0142a\u015bciciel, w tym r\u00f3wnie\u017c zbycie prawa wieczystego u\u017cytkowania gruntu. Ponadto zgodnie z ust. 2 ww. przepisu, przez dostaw\u0119 towar\u00f3w rozumie si\u0119 r\u00f3wnie\u017c nieodp\u0142atne przekazanie przez podatnika towar\u00f3w nale\u017c\u0105cych do jego przedsi\u0119biorstwa, w szczeg\u00f3lno\u015bci:\u00a0<\/p>\n\n\n\n

    \n
  1. przekazanie lub zu\u017cycie towar\u00f3w na cele osobiste podatnika lub jego pracownik\u00f3w (\u2026),<\/li>\n
  2. wszelkie inne darowizny<\/li>\n<\/ol>\n\n\n\n

    – je\u017celi podatnikowi przys\u0142ugiwa\u0142o, w ca\u0142o\u015bci lub w cz\u0119\u015bci, prawo do obni\u017cenia kwoty podatku nale\u017cnego o kwot\u0119 podatku naliczonego z tytu\u0142u nabycia, importu lub wytworzenia tych towar\u00f3w lub ich cz\u0119\u015bci sk\u0142adowych.<\/strong><\/p>\n\n\n\n

    Wed\u0142ug art. 2 pkt 14a ustawy, przez wytworzenie nieruchomo\u015bci rozumie si\u0119 wybudowanie budynku, budowli lub ich cz\u0119\u015bci, lub ich ulepszenie w rozumieniu przepis\u00f3w o podatku dochodowym.<\/p>\n\n\n\n

    Zatem, co do zasady, opodatkowaniu podatkiem VAT podlega odp\u0142atna dostawa towar\u00f3w (przeniesienie prawa do rozporz\u0105dzania towarem jak w\u0142a\u015bciciel), a tak\u017ce wszelkie inne darowizny, pod warunkiem, \u017ce podatnikowi przys\u0142ugiwa\u0142o prawo do obni\u017cenia kwoty podatku nale\u017cnego o kwot\u0119 podatku naliczonego w ca\u0142o\u015bci b\u0105d\u017a w cz\u0119\u015bci. Powy\u017csze oznacza, \u017ce darowizn\u0119 uznaje si\u0119 za odp\u0142atn\u0105 dostaw\u0119 towar\u00f3w, je\u017celi podatnikowi przys\u0142ugiwa\u0142o prawo do odliczenia podatku naliczonego w zwi\u0105zku z ich nabyciem lub wytworzeniem.\u00a0<\/p>","protected":false},"excerpt":{"rendered":"

    Zgodnie z art. 5 ust. 1 pkt 1 ustawy o VAT, opodatkowaniu podatkiem od towar\u00f3w i us\u0142ug podlegaj\u0105 odp\u0142atna dostawa towar\u00f3w i odp\u0142atne \u015bwiadczenie us\u0142ug na terytorium kraju.\u00a0 W my\u015bl art. 7 ust. 1 pkt 7 ustawy o VAT, przez dostaw\u0119 towar\u00f3w, o kt\u00f3rej mowa w art. 5 ust. 1 pkt 1, rozumie si\u0119 przeniesienie […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12,27],"tags":[],"class_list":["post-1087","post","type-post","status-publish","format-standard","hentry","category-prawo-podatkowe","category-wszystkie-blogi"],"yoast_head":"\nNieodp\u0142atne Przekazanie Prawa wieczystego U\u017cytkowania a VAT<\/title>\n<meta name=\"description\" content=\"Doradztwo podatkowe Rzesz\u00f3w, Krak\u00f3w. 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