Monitor Podatkowy

no. 1/2023

Discrepancy in taxation of belonging premises with real estate tax

DOI: 10.32027/MOPOD.23.1.5
Marta Bandzmer-Karuc
Autorka jest doktorem nauk prawnych., doradcą podatkowym i radcą prawnym
Abstract

Taxation of the associated premises depends on their location. If an accessory is located in the same building as a flat, it is a subject to property tax at the rate appropriate for this flat. In a situation where the accessory is in a separate building, then the rate appropriate for this building is applied, regardless of the rate assigned to the dwelling.

Keywords
associated premise, property tax