{"id":24000,"date":"2026-05-20T13:36:28","date_gmt":"2026-05-20T11:36:28","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24000"},"modified":"2026-07-15T12:53:27","modified_gmt":"2026-07-15T10:53:27","slug":"jak-poprawnie-rozliczyc-najem-instytucjonalny","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-poprawnie-rozliczyc-najem-instytucjonalny","title":{"rendered":"Jak poprawnie rozliczy\u0107 najem instytucjonalny?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24000\" class=\"elementor elementor-24000\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7f8b03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7f8b03\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9699213\" data-id=\"9699213\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd1f8b0 elementor-widget elementor-widget-text-editor\" data-id=\"dd1f8b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Rynek nieruchomo\u015bci w Polsce przechodzi dynamiczn\u0105 transformacj\u0119. Miejsce rozproszonego, amatorskiego wynajmu zajmuje profesjonalny sektor <\/span><b>PRS (Private Rented Sector)<\/b><span style=\"font-weight: 400;\">. Fundusze inwestycyjne, deweloperzy oraz wyspecjalizowane firmy coraz cz\u0119\u015bciej stawiaj\u0105 na <\/span><b>najem instytucjonalny<\/b><span style=\"font-weight: 400;\">, kt\u00f3ry oferuje stabilno\u015b\u0107 i przewidywalno\u015b\u0107. Jednak zarz\u0105dzanie portfelem setek mieszka\u0144 to nie tylko wyzwanie logistyczne, ale przede wszystkim podatkowe i ksi\u0119gowe.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37b3d4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37b3d4b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64c593b\" data-id=\"64c593b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bb58f5 elementor-widget elementor-widget-heading\" data-id=\"2bb58f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czym jest najem instytucjonalny i co odr\u00f3\u017cnia go od najmu prywatnego?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf1fecc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf1fecc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb9bbc4\" data-id=\"cb9bbc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dff906 elementor-widget elementor-widget-text-editor\" data-id=\"6dff906\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Najem instytucjonalny<\/b><span style=\"font-weight: 400;\"><strong> to specyficzna forma prawna najmu lokalu mieszkalnego, uregulowana w Ustawie o ochronie praw lokator\u00f3w.<\/strong> W odr\u00f3\u017cnieniu od najmu okazjonalnego (zarezerwowanego dla os\u00f3b fizycznych nieprowadz\u0105cych dzia\u0142alno\u015bci), najem instytucjonalny jest dost\u0119pny wy\u0142\u0105cznie dla przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w zakresie wynajmu lokali.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kluczowe wyr\u00f3\u017cniki prawne:<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>O\u015bwiadczenie o poddaniu si\u0119 egzekucji:<\/b><span style=\"font-weight: 400;\"> Najemca sk\u0142ada o\u015bwiadczenie w formie aktu notarialnego, w kt\u00f3rym poddaje si\u0119 egzekucji i zobowi\u0105zuje do opr\u00f3\u017cnienia lokalu w terminie wskazanym w \u017c\u0105daniu wynajmuj\u0105cego.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Brak lokalu socjalnego:<\/b><span style=\"font-weight: 400;\"> W przypadku eksmisji, najemcy instytucjonalnemu nie przys\u0142uguje prawo do lokalu socjalnego ani zamiennego, co znacznie skraca proces odzyskiwania nieruchomo\u015bci.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Brak okresu ochronnego:<\/b><span style=\"font-weight: 400;\"> W najmie instytucjonalnym nie obowi\u0105zuje okres ochronny (od 1 listopada do 31 marca), kt\u00f3ry w standardowym najmie uniemo\u017cliwia eksmisj\u0119 \u201ena bruk\u201d.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Uproszczona procedura:<\/b><span style=\"font-weight: 400;\"> Wynajmuj\u0105cy nie musi wskazywa\u0107 lokalu zast\u0119pczego, do kt\u00f3rego najemca m\u00f3g\u0142by si\u0119 przeprowadzi\u0107 w razie egzekucji.<\/span><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Z punktu widzenia biznesowego, <\/span><b>najem instytucjonalny<\/b><span style=\"font-weight: 400;\"> minimalizuje ryzyko zwi\u0105zane z nieuczciwymi lokatorami, co czyni go fundamentem bezpiecze\u0144stwa w modelu PRS.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7610f2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7610f2d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1277cd4\" data-id=\"1277cd4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d60330d elementor-widget elementor-widget-heading\" data-id=\"d60330d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie s\u0105 zasady opodatkowania najmu instytucjonalnego w firmie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d7ee7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d7ee7d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0b04cf\" data-id=\"a0b04cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d030a80 elementor-widget elementor-widget-text-editor\" data-id=\"d030a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Rozliczanie <\/span><b>najmu instytucjonalnego<\/b><span style=\"font-weight: 400;\"> wymaga od ksi\u0119gowych szczeg\u00f3lnej uwa\u017cno\u015bci, zw\u0142aszcza po rewolucyjnych zmianach wprowadzonych przez tzw. Polski \u0141ad.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d70ecd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d70ecd3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-093342e\" data-id=\"093342e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-727c919 elementor-widget elementor-widget-heading\" data-id=\"727c919\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Brak amortyzacji lokali mieszkalnych<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b96eed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b96eed1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ade4ac\" data-id=\"8ade4ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb5251e elementor-widget elementor-widget-text-editor\" data-id=\"cb5251e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">To najwa\u017cniejsza zmiana ostatnich lat. Od 1 stycznia 2023 roku przedsi\u0119biorcy (zar\u00f3wno podatnicy PIT, jak i CIT) nie mog\u0105 zalicza\u0107 do koszt\u00f3w uzyskania przychod\u00f3w odpis\u00f3w amortyzacyjnych od budynk\u00f3w i lokali mieszkalnych. Oznacza to, \u017ce warto\u015b\u0107 pocz\u0105tkowa nieruchomo\u015bci nie \u201epracuje\u201d ju\u017c na obni\u017cenie podatku dochodowego w trakcie jej eksploatacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65613f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65613f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d3ad3a\" data-id=\"0d3ad3a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ceea2f elementor-widget elementor-widget-heading\" data-id=\"2ceea2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Koszty uzyskania przychodu<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-827fab2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"827fab2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a83d332\" data-id=\"a83d332\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d3bea6 elementor-widget elementor-widget-text-editor\" data-id=\"2d3bea6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Mimo braku amortyzacji, w ramach prowadzonej dzia\u0142alno\u015bci opodatkowanej na zasadach og\u00f3lnych (skala podatkowa, podatek liniowy) lub CIT, firma mo\u017ce odlicza\u0107 inne wydatki zwi\u0105zane z nieruchomo\u015bci\u0105:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">koszty remont\u00f3w i konserwacji,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">op\u0142aty za zarz\u0105dzanie nieruchomo\u015bci\u0105,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">odsetki od kredytu hipotecznego zaci\u0105gni\u0119tego na zakup lokali,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">ubezpieczenie nieruchomo\u015bci,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">podatek od nieruchomo\u015bci.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71fa3ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71fa3ad\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1bde33\" data-id=\"b1bde33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4cacce elementor-widget elementor-widget-heading\" data-id=\"b4cacce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wyb\u00f3r formy opodatkowania<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-648d390 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"648d390\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af4932a\" data-id=\"af4932a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d478b90 elementor-widget elementor-widget-text-editor\" data-id=\"d478b90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dla du\u017cych podmiot\u00f3w i funduszy standardem jest podatek dochodowy od os\u00f3b prawnych (CIT). W przypadku mniejszych firm prowadz\u0105cych <\/span><b>najem instytucjonalny<\/b><span style=\"font-weight: 400;\">, kluczowa jest analiza, czy korzystniejszy b\u0119dzie podatek liniowy (19%), czy mo\u017ce rycza\u0142t od przychod\u00f3w ewidencjonowanych (stawki 8,5% do 100 tys. z\u0142 przychodu i 12,5% powy\u017cej nadwy\u017cki).<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09e5fdb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09e5fdb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0467407\" data-id=\"0467407\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8613290 elementor-widget elementor-widget-heading\" data-id=\"8613290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Najem instytucjonalny a VAT \u2013 kiedy stawka 23%, a kiedy zwolnienie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2999e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2999e70\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd28cf5\" data-id=\"fd28cf5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7a3718 elementor-widget elementor-widget-text-editor\" data-id=\"a7a3718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Kwestia podatku od towar\u00f3w i us\u0142ug przy <\/span><b>najmie instytucjonalnym<\/b><span style=\"font-weight: 400;\"> jest jednym z najcz\u0119stszych punkt\u00f3w spornych z organami podatkowymi. Wszystko zale\u017cy od celu, na jaki lokal jest wynajmowany.<\/span><\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zwolnienie z VAT (Art. 43 ust. 1 pkt 36 ustawy o VAT):<\/b><span style=\"font-weight: 400;\"> Zwolnieniu podlega wynajmowanie nieruchomo\u015bci o charakterze mieszkalnym na w\u0142asny rachunek, wy\u0142\u0105cznie na cele mieszkaniowe. Je\u015bli firma wynajmuje mieszkanie osobie fizycznej, kt\u00f3ra w nim faktycznie mieszka i zaspokaja swoje potrzeby bytowe, stosujemy zwolnienie.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Stawka 23% VAT:<\/b><span style=\"font-weight: 400;\"> Je\u015bli <\/span><b>najem instytucjonalny<\/b><span style=\"font-weight: 400;\"> dotyczy lokalu wynajmowanego innej firmie (np. na cele biurowe lub w celu dalszego podnajmu komercyjnego), transakcja jest opodatkowana stawk\u0105 podstawow\u0105 23%.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Us\u0142ugi zakwaterowania (Stawka 8%):<\/b><span style=\"font-weight: 400;\"> Je\u017celi najem ma charakter kr\u00f3tkoterminowy i jest sklasyfikowany jako us\u0142uga zakwaterowania (PKWiU 55), stosuje si\u0119 stawk\u0119 8%. Nale\u017cy jednak pami\u0119ta\u0107, \u017ce granica mi\u0119dzy najmem mieszkaniowym a zakwaterowaniem bywa w orzecznictwie p\u0142ynna.<\/span><\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c52daf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c52daf1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c091269\" data-id=\"c091269\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee4d0f6 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ee4d0f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBrak opodatkowania VAT przy wynajmie mieszkaniowym (zwolnienie) oznacza ograniczon\u0105 mo\u017cliwo\u015b\u0107 odliczenia VAT-u naliczonego przy zakupie i wyko\u0144czeniu tych lokali. To kluczowy element kalkulacji rentowno\u015bci inwestycji w najem instytucjonalny.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ac4633 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ac4633\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a936fd\" data-id=\"7a936fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8da3fdf elementor-widget elementor-widget-spacer\" data-id=\"8da3fdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d69a73 elementor-widget elementor-widget-heading\" data-id=\"0d69a73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co warto wiedzie\u0107 o najmie instytucjonalnym? Podsumowanie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5477429 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5477429\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a29ee5e\" data-id=\"a29ee5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa3c8f8 elementor-widget elementor-widget-text-editor\" data-id=\"fa3c8f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Najem instytucjonalny<\/b><span style=\"font-weight: 400;\"> to przysz\u0142o\u015b\u0107 polskiego rynku nieruchomo\u015bci, oferuj\u0105ca bezpiecze\u0144stwo prawne i skalowalno\u015b\u0107 biznesu. Jednak sukces w tym sektorze zale\u017cy od precyzyjnego zarz\u0105dzania podatkami (szczeg\u00f3lnie w kontek\u015bcie VAT i braku amortyzacji) oraz wdro\u017cenia technologii. Skala PRS nie wybacza b\u0142\u0119d\u00f3w w Excelu \u2013 profesjonalny soft ksi\u0119gowy to dzisiaj nie luksus, a niezb\u0119dne narz\u0119dzie pracy ka\u017cdego nowoczesnego biura rachunkowego i dewelopera.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0456b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0456b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d69649\" data-id=\"8d69649\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61128b9 elementor-widget elementor-widget-heading\" data-id=\"61128b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sekcja FAQ<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3173bfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3173bfe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-946c23d\" data-id=\"946c23d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c7bfdc elementor-widget elementor-widget-accordion\" data-id=\"4c7bfdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"> Czy przy najmie instytucjonalnym wymagana jest wizyta u notariusza?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8011\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak. Najemca musi z\u0142o\u017cy\u0107 o\u015bwiadczenie o poddaniu si\u0119 egzekucji w formie aktu notarialnego. Jest to kluczowy element zabezpieczaj\u0105cy wynajmuj\u0105cego, pozwalaj\u0105cy na uproszczon\u0105 eksmisj\u0119 w razie problem\u00f3w.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy firma mo\u017ce odliczy\u0107 VAT od zakupu mieszkania pod najem instytucjonalny?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8012\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zale\u017cy to od przeznaczenia lokalu. Je\u015bli mieszkanie b\u0119dzie wynajmowane na cele mieszkaniowe (zwolnione z VAT), prawo do odliczenia zazwyczaj nie przys\u0142uguje. Je\u015bli jednak lokal b\u0119dzie s\u0142u\u017cy\u0142 us\u0142ugom opodatkowanym (np. wynajem na biuro lub kr\u00f3tkoterminowe zakwaterowanie 8%\/23%), odliczenie jest mo\u017cliwe.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy najem instytucjonalny mo\u017ce by\u0107 prowadzony przez osob\u0119 fizyczn\u0105?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8013\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Ta forma prawna jest zastrze\u017cona wy\u0142\u0105cznie dla os\u00f3b fizycznych, os\u00f3b prawnych lub jednostek organizacyjnych nieposiadaj\u0105cych osobowo\u015bci prawnej, kt\u00f3re prowadz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w zakresie wynajmowania lokali.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Co si\u0119 dzieje, gdy umowa najmu instytucjonalnego wygasa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8014\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po wyga\u015bni\u0119ciu lub rozwi\u0105zaniu umowy, je\u015bli najemca nie opu\u015bci lokalu, wynajmuj\u0105cy dor\u0119cza mu \u017c\u0105danie opr\u00f3\u017cnienia lokalu z urz\u0119dowo po\u015bwiadczonym podpisem. Je\u015bli najemca nadal nie reaguje, wynajmuj\u0105cy sk\u0142ada do s\u0105du wniosek o nadanie klauzuli wykonalno\u015bci aktowi notarialnemu, co pozwala na natychmiastowe skierowanie sprawy do komornika.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf805ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf805ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-037b6ce\" data-id=\"037b6ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b85f879 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b85f879\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f22a66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f22a66\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92b053b\" data-id=\"92b053b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63d1e4e elementor-widget elementor-widget-text-editor\" data-id=\"63d1e4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Ewelina Mandziuk<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bbd055 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bbd055\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e78e2e\" data-id=\"6e78e2e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b82349f elementor-widget elementor-widget-heading\" data-id=\"b82349f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d4f7ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d4f7ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57d9a93\" data-id=\"57d9a93\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-919702d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"919702d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jakie zasz\u0142y zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/skladka-zdrowotna-na-podatku-liniowym-i-skali-podatkowej\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sk\u0142adka zdrowotna na podatku liniowym i skali podatkowej<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/stawka-kilometrowki-w-2026-ile-wynosi-i-jak-ja-rozliczyc\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Stawka kilometr\u00f3wki w 2026 \u2013 ile wynosi i jak j\u0105 rozliczy\u0107? 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