{"id":1159,"date":"2019-04-26T11:06:37","date_gmt":"2019-04-26T11:06:37","guid":{"rendered":"https:\/\/forystek.pl\/?p=1159"},"modified":"2019-04-26T11:06:37","modified_gmt":"2019-04-26T11:06:37","slug":"ip-box-laczy-sie-z-br","status":"publish","type":"post","link":"https:\/\/forystek.pl\/en\/prawo-podatkowe\/ip-box-laczy-sie-z-br\/","title":{"rendered":"IP Box \u0142\u0105czy si\u0119 z B+R"},"content":{"rendered":"<p style=\"text-align: justify;\">Z preferencji podatkowych wynikaj\u0105cych z ulgi badawczo- rozwojowej oraz IP BOX mo\u017cna korzysta\u0107 jednocze\u015bnie w tym samym roku podatkowym.<\/p>\n\n\n\n<p style=\"text-align: justify;\">O uldze B+R pisali\u015bmy ju\u017c wcze\u015bniej. Dla przypomnienia polega ona na mo\u017cliwo\u015bci ponownego zaliczenia wydatk\u00f3w kwalifikowanych do koszt\u00f3w uzyskania przychodu, kt\u00f3re wcze\u015bniej ju\u017c zosta\u0142y zaliczone do koszt\u00f3w podatkowych, tym samym pomniejszaj\u0105c wysoko\u015b\u0107 dochodu do opodatkowania. Z kolei ulga IP BOX pozwala obj\u0105\u0107 5 % stawk\u0105 podatku dochodowego tzw. koszt\u00f3w kwalifikowanych z tytu\u0142u praw w\u0142asno\u015bci intelektualnej, t. j. obj\u0119tych patentem lub innym prawem ochronnym.<\/p>\n\n\n\n<p style=\"text-align: justify;\">Obie ulgi mo\u017cna zastosowa\u0107 w tym samym roku podatkowym w stosunku do r\u00f3\u017cnych kategorii dochod\u00f3w, tym samym ulga B+R mo\u017ce by\u0107 stosowana do dochodu opodatkowanego na zasadach og\u00f3lnych, a 5 % stawk\u0119 podatku mo\u017cna zastosowa\u0107 do dochod\u00f3w kwalifikowanych z IP BOX.<\/p>","protected":false},"excerpt":{"rendered":"<p>Z preferencji podatkowych wynikaj\u0105cych z ulgi badawczo- rozwojowej oraz IP BOX mo\u017cna korzysta\u0107 jednocze\u015bnie w tym samym roku podatkowym. O uldze B+R pisali\u015bmy ju\u017c wcze\u015bniej. Dla przypomnienia polega ona na mo\u017cliwo\u015bci ponownego zaliczenia wydatk\u00f3w kwalifikowanych do koszt\u00f3w uzyskania przychodu, kt\u00f3re wcze\u015bniej ju\u017c zosta\u0142y zaliczone do koszt\u00f3w podatkowych, tym samym pomniejszaj\u0105c wysoko\u015b\u0107 dochodu do opodatkowania. Z [&hellip;]<\/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-1159","post","type-post","status-publish","format-standard","hentry","category-prawo-podatkowe","category-wszystkie-blogi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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