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Home > Ekonomia > Zmiany w PIT na 2019 rok

Zmiany w PIT na 2019 rok

Rok 2019 przynosi duże zmiany w PIT. Portal INFOR.PL postanowił przyjrzeć się, które zmiany są korzystne a które niekorzystne z punktu widzenia firm. Za najważniejsze dla przedsiębiorców portal uznał zmiany związane ze składaniem deklaracji podatkowych.

Jedna z najbardziej istotnych zmian dotyczy sposobu rozliczania podatku PIT z urzędem skarbowym. Od 2019 roku urzędy same przygotują zeznania podatkowe PIT 37 dla każdego. Będą one dostępne na Portalu Podatkowym między 15 lutego a 30 kwietnia.

Jak pisze INFOR.PL, w tym czasie podatnik będzie mógł zaakceptować zeznanie w niezmienionej formie. Zmienić zeznanie i zaakceptować. W obu przypadkach akceptacja oznacza złożenie zeznania do urzędu skarbowego. Istnieje też możliwość odrzucenia zeznania. Wtedy jednak trzeba przygotować je samemu i złożyć do 30 kwietnia. Jeśli natomiast podatnik nie zrobi nic, urząd uzna przygotowane przez siebie zeznanie za złożone z datą 30 kwietnia.

Zmiany w PIT na 2019 rok zakładają precyzyjne określenie terminów składania deklaracji podatkowych. Do końca 2018 roku faktycznie obowiązywał termin składania deklaracji między 1 stycznia a 30 kwietnia. Od 2019 roku będzie to możliwe między 15 lutego a 30 kwietnia. Jeśli zeznanie zostało złożone wcześniej urząd skarbowy za datę przyjęcia ustali 15 lutego. Nie będzie przy tym możliwości niepłacenia zaliczki za grudzień lub ostatni kwartał, jeśli zeznanie złożono przed 20 stycznia.

Zmiany w PIT dotyczące terminów i ulg

Jeżeli zeznanie podatkowe w podatku dochodowym od osób fizycznych zastanie złożone w formie elektronicznej – pisze INFOR.PL – termin zwrotu podatku skrócony zostanie z 3 miesięcy do 45 dni. Jeśli podatnik nie zrobi nic z przygotowanym dla niego zeznaniem, termin zwrotu podatku ustalono na 45 dni po 30 kwietnia.

Zmiany w PIT dotyczą również wspólnego rozliczania się z podatku przez małżonków. Złożenie zeznania po terminie nie będzie już oznaczało utraty prawa do wspólnego rozliczania się z podatku.

W prawie podatkowym pojawiły się również zachęty do inwestowania w poprawę jakości powietrza. Z podatku dochodowego od osób fizycznych zwolnione mogą być dotacje i umorzone kredyty z Narodowego Funduszu Ochrony Środowiska i Gospodarki Wodnej oraz wojewódzkich funduszy ochrony środowiska i gospodarki wodnej.

Środki te muszą zostać przeznaczone na realizację, lub przygotowanie dokumentacji w celu zmniejszenia emisji zanieczyszczeń istniejącego lub budowanego domu jednorodzinnego.

Jak pisze INFOR.PL: Dodatkowo podatnik będący właścicielem lub współwłaścicielem budynku mieszkalnego jednorodzinnego może odliczyć od podstawy obliczenia podatku wydatki poniesione w roku podatkowym na materiały budowlane, urządzenia i usługi, związane z realizacją przedsięwzięcia termomodernizacyjnego, które zostanie zakończone w okresie 3 kolejnych lat, licząc od końca roku podatkowego, w którym poniesiono wydatek.

Łączna kwota odliczenia nie może jednak przekraczać 53 tysięcy zł. Ulga obejmuje również zakup kotłów, pomp ciepła, kolektorów słonecznych, ogniw fotowoltaicznych, oraz stolarki okiennej. Jeśli kwota podlegająca odliczeniu była większa od wysokości rocznego dochodu, wówczas można ją rozliczyć w kolejnych 6 latach. Kwotę zwróconą należy doliczyć do dochodów za rok, w którym została wypłacona.

Sprzedaż nieruchomości przez osoby fizyczne i rozliczanie strat

Jeżeli podatnik sprzedał nieruchomość, którą posiadał krócej niż 5 lat, wówczas zapłaci podatek. Jak pisze INFOR.PL: Okres od nabycia lub wybudowania nieruchomości liczy się od wybudowania nieruchomości lub nabycia prawa do niej przez spadkodawcę. W przypadku sprzedaży nieruchomości po ustaniu wspólności majątkowej małżeńskiej okres pięcioletni liczony jest od dnia nabycia lub wybudowania w majątku wspólnym. Okres na wydatkowanie środków na własne cele mieszkaniowe zostanie przedłużony z 2 do 3 lat.

Jeżeli podatnik zanotuje straty – pisze INFOR.PL – od 1 stycznia 2019 roku będzie je mógł rozliczać w ciągu pięciu następnych lat. Jednak kwota obniżenia nie będzie mogła przekraczać w ciągu roku 50 procent poniesionej straty.

Inną możliwością stanie się rozliczenie straty w ciągu jednego roku. Będzie to możliwe do 5 lat od zaistnienia straty ale jej wysokość nie może przekraczać 5 mln zł. W przypadku wyższych strat pozostałą sumę można rozliczyć w ciągu pozostałych z 5 lat. Jednak i w tym przypadku w jednym roku kwota nie może przekroczyć 50 procent straty.

Zmiana formy opodatkowania oraz praca współmałżonka i dzieci

Jak pisze INFOR.PL: Począwszy od 1 stycznia 2019 r. podatnik może zmienić formę opodatkowania nie do 20 stycznia, jak to jest w obecnie obowiązującym stanie prawnym, ale do 20 dnia miesiąca następującego po miesiącu, w którym został osiągnięty pierwszy przychód z tytułu działalności gospodarczej w danym roku. W sytuacji zaś, gdy pierwszy przychód został osiągnięty w grudniu danego roku podatkowego, wybór formy opodatkowania możliwy jest do końca roku podatkowego.

Zmiany w PIT obejmą również sposób rozliczania wynagrodzenia za prace współmałżonka i małoletnich dzieci właściciela firmy. Od 1 stycznia 2019 roku wynagrodzenie płacone małżonkowi i małoletnim dzieciom zostanie odliczone od podstawy opodatkowania jako koszty uzyskania przychodu.

Danina solidarnościowa i waluty wirtualne

Danina solidarnościowa i podatek od walut wirtualnych zostały przez INFOR.PL zaliczone do grupy zmian niekorzystnych dla firm. Danina solidarnościowa dotknie jednak tylko niektórych podatników. Pobierana będzie ona w wysokości 4 procent od podstawy, którą stanowią wszystkie dochody powyżej 1 mln zł. Z daniny małżonkowie rozliczają się indywidualnie i powinni – w związku z tym – złożyć osobne formularze do urzędu skarbowego. Opodatkowaniu podlegał będzie dochód osiągnięty od 1 stycznia 2019 roku.

Zmiany w PIT dotyczą również rozliczania dochodów ze sprzedaży walut wirtualnych. Sprzedaż ich od tego roku traktowana będzie jako przychód z zysków kapitałowych. Przy czym jako zbycie waluty wirtualnej traktowana jest jej wymiana na pieniądz fiducjarny, towar, usługę a także prawo majątkowe. Nie będzie natomiast traktowana jako zbycie wymiana na inną walutę wirtualną.

Zbywanie kryptowaluty zostanie objęte podatkiem od dochodu w wysokości 19 proc. Dochód w tym przypadku oznacza przychód pomniejszony o koszt nabycia waluty i koszty związane z jej sprzedażą. Wydatki muszą zostać udokumentowane i rozliczone tym samym w roku, w którym zostały poniesione.

W przypadku handlu walutami wirtualnymi nie obowiązują przepisy dotyczące rozliczania strat w pięcioletnim okresie. Ewentualna strata może zostać dodana do kosztów w następnym roku podatkowym.

Opodatkowanie komercyjnych nieruchomości

Podatek dochodowy od przychodu ze środka trwałego, który jest budynkiem wyniesie 0,035% podstawy opodatkowania za każdy miesiąc. Dotyczy to budynków, które są własnością, lub stanowią współwłasność podatnika, stanowią składniki majątku związany z działalnością gospodarczą, oddane zostały w użytkowanie na podstawie umowy najmu lub innej oraz znajdują się na terytorium Polski.

Jak pisze INFOR.PL: Przychód stanowić będzie wartość początkowa podlegającego opodatkowaniu środka trwałego ustalona na pierwszy dzień każdego miesiąca wynikająca z prowadzonej ewidencji. Podstawę opodatkowania stanowi suma przychodów z poszczególnych budynków, pomniejszona o kwotę 10.000.000 zł.

Od nowego roku limit 10 milionów zł dotyczy jednak łącznej wartości wszystkich budynków, które posiada podatnik – pisze INFOR.PL. Oznacza to, że podatnicy posiadający wiele nieruchomości o jednostkowej wartości mniejszej niż 10 mln zł będą również musieli zapłacić podatek, jeśli ich łączna wartość przekracza limit.

Exit tax i rozliczanie samochodów osobowych

Exit tax zwany też podatkiem od niezrealizowanych zysków lub podatkiem od przeprowadzki pobierany będzie w przypadku przeniesienia składnika majątku poza terytorium Polski oraz zmiany rezydencji podatkowej. Osoby objęte podatkiem zapłacą 19 procent od podstawy, jeżeli ustalona została wartość podatkowa składnika majątku oraz 3 procent jeśli takiej wartości się nie ustala. Dotyczy to jednak osób, których łączna wartość majątku przenoszonego za granicę jest większa od 4 mln zł.

Inaczej rozliczać się będą również podatnicy, którzy wykorzystują samochody osobowe jednocześnie do celów prywatnych i do działalności gospodarczej. Aby właściciel mógł odliczyć 100 procent VAT od zakupu samochodu, będzie musiał prowadzić ewidencję przebiegu pojazdu zgodnie z przepisami ustawy o VAT.

INFOR.PL zaznacza, że zmiany w PIT zostały omówione tylko częściowo. Nowelizacja objęła również zasady leasingu samochodów i wiele innych przepisów. Wymienione zmiany są – zdaniem portalu – najbardziej istotne z punktu widzenia firm.

Autor: Waldemar Kubielski
Źródło: INFOR.PL
Publikacja za zgodą Redakccji: Rynek Inwestycji

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