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Post by account_disabled on Dec 4, 2023 3:36:39 GMT -6
Which is why we are heading towards the punchline. Higher depreciation limit for hydrogen-powered passenger cars Entrepreneurs who have chosen taxation according to general principles - tax according to the tax scale or flat tax may include in tax costs, among others: depreciation write-offs. Of course, this is done over a longer period of time, but it allows for lowering the tax base and paying a lower health insurance premium, which is not without significance. Depreciation limits are set in the Personal Income Tax Act PIT . The act amending this act includes information on depreciation limits for hydrogen-powered cars. The limit of depreciation deductions for a hydrogen-powered passenger car is , . The same limit photo editing servies applies to passenger cars that are electric vehicles. The amount of , also applies to vehicles purchased under an operational leasing agreement, rental agreement, tenancy agreement and other similar agreement. The new, higher limit for hydrogen cars applies to vehicles entered in the register of fixed assets after December , . If the initial value of the vehicle exceeds the above-mentioned depreciation limit, leasing installments will be calculated proportionally. Example The entrepreneur purchased a hydrogen-powered passenger car for the gross amount of , and is entitled to deduct of the VAT. In such a case, the initial value of the vehicle for income tax purposes will be: , , which consists of a net amount of , and of undeducted VATable to be calculated from a maximum amount of , , assuming that the write-offs are calculated for years months per month, this will be the amount.
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