{"id":1153,"date":"2020-07-31T17:51:12","date_gmt":"2020-07-31T15:51:12","guid":{"rendered":"https:\/\/b2rlaw.com\/?p=1153"},"modified":"2020-08-14T17:50:54","modified_gmt":"2020-08-14T15:50:54","slug":"can-a-penalty-fee-for-the-early-termination-of-a-lease-agreement-be-classified-as-a-tax-deductible-cost","status":"publish","type":"post","link":"https:\/\/b2rlaw.com\/pl\/can-a-penalty-fee-for-the-early-termination-of-a-lease-agreement-be-classified-as-a-tax-deductible-cost\/","title":{"rendered":"Czy wynagrodzenie za wcze\u015bniejsze rozwi\u0105zanie umowy najmu mo\u017cna zaliczy\u0107 do koszt\u00f3w uzyskania przychod\u00f3w?"},"content":{"rendered":"

Sp\u00f3\u0142ka, kt\u00f3ra na podstawie umowy najmu zawartej na czas okre\u015blony, by\u0142a najemc\u0105 lokalu us\u0142ugowego, postanowi\u0142a o wcze\u015bniejszym zako\u0144czeniu ww. najmu z powodu jego nieop\u0142acalno\u015bci. To mog\u0142o przytrafi\u0107 si\u0119 ka\u017cdemu, szczeg\u00f3lnie w okresie epidemii koronawirusa.<\/strong><\/p>\n

W przedmiocie rozwi\u0105zania \u0142\u0105cz\u0105cej ich umowy strony dosz\u0142y do porozumienia, kt\u00f3re przewidywa\u0142o konieczno\u015b\u0107 uiszczenia przez sp\u00f3\u0142k\u0119 na rzecz wynajmuj\u0105cego okre\u015blonej rycza\u0142towo kwoty wynagrodzenia.<\/p>\n

\"\"<\/p>\n

W dniu 29 grudnia 2015 roku Dyrektor Izby Skarbowej w Warszawie dzia\u0142aj\u0105cy w imieniu Ministra Finans\u00f3w wyda\u0142 dla sp\u00f3\u0142ki indywidualn\u0105 interpretacj\u0119, znak:\u00a0IPPB3\/4510-833\/15-2\/DP, w kt\u00f3rej uzna\u0142 za nieprawid\u0142owe stanowisko sp\u00f3\u0142ki w zakresie mo\u017cliwo\u015bci zaliczenia do koszt\u00f3w uzyskania przychod\u00f3w zap\u0142aconego przez sp\u00f3\u0142k\u0119 wynagrodzenia za wcze\u015bniejsze rozwi\u0105zanie umowy najmu.<\/p>\n

Sp\u00f3\u0142ka z\u0142o\u017cy\u0142a do Wojew\u00f3dzkiego S\u0105du Administracyjnego w Warszawie skarg\u0119 na ww. interpretacj\u0119 przepis\u00f3w prawa podatkowego, kt\u00f3ry to s\u0105d wyrokiem uchyli\u0142 zaskar\u017con\u0105 interpretacj\u0119 indywidualn\u0105.<\/p>\n

WSA w Warszawie uzna\u0142, \u017ce przepis art. 15 ust. 1 ustawy o CIT zobowi\u0105zuje do uwzgl\u0119dnienia ca\u0142ego kontekstu dzia\u0142alno\u015bci ekonomicznej podatnika, bowiem dopiero z tej perspektywy mo\u017cna oceni\u0107, czy wydatek by\u0142 poniesiony w celach w nim opisanych czy nie.<\/p>\n

Przy czym podzieli\u0107 nale\u017cy ocen\u0119, \u017ce ju\u017c sama intencja podatnika zmniejszenia straty (nie tylko zwi\u0119kszenia zysku), jak\u0105 generuje pewien fragment dzia\u0142alno\u015bci (przedsi\u0119biorstwa), uzasadnia pogl\u0105d, \u017ce wydatek stanowi koszt uzyskania przychodu.<\/p>\n

Strata zmniejsza bowiem przych\u00f3d, a zatem zmniejszenie albo ca\u0142kowite wyeliminowanie straty si\u0142\u0105 rzeczy prowadzi do zwi\u0119kszenia przychodu. Notabene, pogl\u0105d ten jest trafny i mo\u017ce by\u0107 wykorzystany w wielu zagadnieniach w sporach z fiskusem.<\/p>\n

Od wyroku WSA w Warszawie Szef Krajowej Administracji Skarbowej z\u0142o\u017cy\u0142 skarg\u0119 kasacyjn\u0105, kt\u00f3ra zosta\u0142a oddalona przez Naczelny S\u0105d Administracyjny.<\/p>\n

NSA podzieli\u0142 stanowisko WSA w Warszawie stwierdzaj\u0105c, \u017ce je\u015bli rozwi\u0105zanie umowy najmu i zap\u0142ata wynagrodzenia z tego tytu\u0142u tworz\u0105 dla podatnika bardziej korzystn\u0105 sytuacj\u0119 powoduj\u0105c\u0105 zwi\u0119kszenie dochodu, to takie dzia\u0142anie nale\u017cy uzna\u0107 za uzasadnione ekonomicznie, a poniesiony na zap\u0142at\u0119 dodatkowego wynagrodzenia wydatek ma zwi\u0105zek z zachowaniem albo zabezpieczeniem \u017ar\u00f3d\u0142a przychod\u00f3w.<\/u><\/p>\n

Dyrektor KIS podzieli\u0142 argumentacj\u0119 podatnika, zgodnie z kt\u00f3r\u0105 sp\u00f3\u0142ka wyp\u0142acaj\u0105c wynajmuj\u0105cemu wynagrodzenie za wcze\u015bniejsze rozwi\u0105zanie umowy najmu d\u0105\u017cy\u0142a do zachowania i zabezpieczenia \u017ar\u00f3de\u0142 przychodu, a g\u0142\u00f3wnym celem transakcji by\u0142a poprawa jej kondycji finansowej.<\/p>\n

Dalszy najem lokalu us\u0142ugowe w oparciu o dotychczasow\u0105 umow\u0119 okaza\u0142 si\u0119 by\u0107 bowiem nieop\u0142acalny.<\/p>\n

Podsumowuj\u0105c, wynagrodzenie za wcze\u015bniejsze rozwi\u0105zanie umowy najmu mo\u017cna zaliczy\u0107 do koszt\u00f3w uzyskania przychod\u00f3w, je\u017celi okoliczno\u015bci sprawy i motywacja podatnika wskazuj\u0105, \u017ce celem podejmowanego przez niego dzia\u0142ania by\u0142o zabezpieczenie i zachowanie \u017ar\u00f3de\u0142 przychodu zgodnie z art. 15 ust. 1 ustawy o CIT.<\/p>\n

Istotna przy tym jest nale\u017cyta dokumentacja tych okoliczno\u015bci i wdro\u017cenie pewnych i wypracowanych przez specjalist\u00f3w sposob\u00f3w wykazywania powy\u017cszych okoliczno\u015bci.<\/p>\n

 <\/p>\n

Marcin Malinowski<\/strong><\/a>
\nAdwokat<\/p>\n

Kinga Karaszewska<\/strong><\/a>
\nAplikantka adwokacka<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Sp\u00f3\u0142ka, kt\u00f3ra na podstawie umowy najmu zawartej na czas okre\u015blony, by\u0142a najemc\u0105 lokalu us\u0142ugowego, postanowi\u0142a o wcze\u015bniejszym zako\u0144czeniu ww. najmu […]<\/p>\n","protected":false},"author":2,"featured_media":961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"class_list":["post-1153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publikacje"],"acf":[],"yoast_head":"\nCzy wynagrodzenie za wcze\u015bniejsze rozwi\u0105zanie umowy najmu mo\u017cna zaliczy\u0107 do koszt\u00f3w uzyskania przychod\u00f3w? - B2RLAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/b2rlaw.com\/pl\/can-a-penalty-fee-for-the-early-termination-of-a-lease-agreement-be-classified-as-a-tax-deductible-cost\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czy wynagrodzenie za wcze\u015bniejsze rozwi\u0105zanie umowy najmu mo\u017cna zaliczy\u0107 do koszt\u00f3w uzyskania przychod\u00f3w? 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