Have surprisingly high recognition.
Specialized machines, devices and devices, group 6 – technical devices, group 7 – means of transport, group 8 – tools, instruments, movable property and equipment, not classified elsewhere. One-off depreciation of fixed assets under de minimis aid One-time depreciation , as the name suggests, is an exception to the rule of spreading fixed assets over time. Due to the above, taxpayers may make one-off depreciation deductions.This is a one-time inclusion of expenses for the acquisition (production) of an asset as tax deductible costs. Only small enterprises (so-called small PIT or CIT taxpayers) or newly established companies just starting their business activities phone number list can use the one-off depreciation method . In 2023, the limit for small CIT and PIT taxpayers will remain unchanged. A small taxpayer is therefore an entrepreneur whose gross sales revenues did not exceed the PLN equivalent of EUR 2,000,000 in the previous tax year.
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In 2023, this limit is exactly PLN 9,654,000. Moreover, one-off depreciation may be made on the initial value of fixed assets included in groups 3-8 of the classification of fixed assets, excluding passenger cars. It must be performed in the tax year in which the funds were entered into the company's fixed assets register . One-off depreciation limit 2023 According to the Act on CIT (Article 16k) and PIT (Article 22k), the limit for one-off depreciation is EUR 50,000 , so the sum of one-off depreciation write-offs in a given year cannot exceed the above amount.
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