Mota mukambani 2019: mota yemagetsi ine depreciation muganho wePLN 225 [update]

Gore ra2019 rasvika. Vashoma vanhu vanoziva kuti kubva muna Ndira 1, 2019, mota yemagetsi inoshandiswa nekambani ine yakanyanya kuderera muganho muhuwandu hwe225 zviuru zlotys. Pamotokari dzinopisa mukati (kusanganisira mahybrids), muganho i150 PLN 20 panzvimbo yeEUR XNUMX XNUMX yazvino.

ATTENTION. Sezvo mitemo yacho iri mitsva, havasi vakuru vakuru vose vanozviziva. Naizvozvo, hofisi yemutero haifanirwe kurambwa, asi zvinodikanwa kuendesa zvikumbiro zvakanyorwa zvemutengo wepamusoro wekuderera, kukumbira kutarisa mirairo ichangoburwa yakagamuchirwa kubva kubazi reMari, kana kutumira zvikumbiro zvakanyorwa.

Tafura yezvinyorwa

• Imotokari yemagetsi mune imwe kambani, i.e. shanduko muPIT 2019
  • • Ko hybrid imota yemagetsi here?
  • Zvibvumirano zvekare uye zvitsva zvekurenda
  • Motokari dzemhando dzekushandisa iwe pachako
  • Kuderera kwemiganhu uye mitengo yemotokari dzemagetsi

Shanduko inonyanya kukosha ine chekuita nekuderera kwemuganho wekuwedzera: kusvika ikozvino yave € 20-30 yemotokari inopisa mukati uye € XNUMX XNUMX yemotokari yemagetsi. Kugadziridzwa kuPIT neCIT 2019 kunounza zvirambidzo pamwero wePLN 150 yemotokari ine injini yekupisa yemukati uye 225 PLN yemotokari yemagetsi (Chisungo 23, ndima 1 clause 4a yeMutemo pamusoro pekugadziridzwa kwePersonal Income Tax 2019 - Mutemo waGumiguru 23, 2018 pane zvigadziriso kumutero wemari - FINAL - 2854_u).

Iwo huwandu PLN 150/225 zviuru mari yakawanda, kusanganisira VAT, iyo sevaridzi vebhizinesi isingakwanise kubviswa. Izvo zvinoenderana nenzira yekuchengeta.

Ko hybrid imota yemagetsi here?

Izwi rekuti "mota yemagetsi" yatakashandisa pamusoro ichokwadi "motokari yemagetsi mukati mezvinoreva Art. 2 ndima 12 yeMutemo waNdira 11, 2018 pamusoro pemagetsi uye mamwe mafuta (Electromobility Law FINAL - D2018000031701 uye Biocomponents uye Biofuels Law Amendment - FINAL - D2018000135601). Mota dzemagetsi mumunda A.3 yechitupa chekunyoresa dzakanyorwa se "EE"..

Pasi petsananguro dziri pamusoro, plug-in hybrid (P / EE) haitorerwe semotokari yemagetsi, ndoda mota yeinjini inobatidza mukati senge mahybrids ekare (hapana plug-in kuchaja). MaHybrid uye mahybrids akatakurwa kubva pasocket ari pasi pekuderera kweiyo mukati memoto mota, i.e. 150 PLN..

> Ndakatenga Tesla S mutekisi ine mileage ye500 km uye ... handina kumbofara zvakanyanya [Muverengi]

Zvibvumirano zvekare uye zvitsva zvekurenda

Miganhu ye PLN 150/225 zviuru inoshanda zvese pakutenga mota uye kune kwenguva refu yekurenda, yekurenda uye zvibvumirano zvekurenda. Mitengo haisanganisire mari yekuwedzera yezvibvumirano zvakadaro (senge makomisheni kana mubereko) kunze kwemari yeinishuwarenzi yemotokari. Kana chibvumirano chakapedzwa pamberi paDecember 31, 2018, inoverengwa maererano nemitemo yekare.

Zvisinei, kana yakawedzerwa kana kuchinjwa nenzira ipi zvayo mushure meDecember 31, inofanira kuverengerwa pasi pemitemo mitsva.

Motokari dzemhando dzekushandisa iwe pachako

Mumiriri wemitemo akafunga kuti munhu anotengera mota yekambani (entrepreneurial activity) achaishandisawo kune zvinangwa zvake. Kana mota ichizoshandiswa mukambani chete, rekodhi ye (makiromita) inofanira kuchengetwa (chinyorwa 23, ndima 5f).

> Nissan Leaf (2019) e + / PLUS: bhatiri 62 kWh, PASSIVE kutonhora, kureba 364 km, simba 218 hp

Kuderera kwemiganhu uye mitengo yemotokari dzemagetsi

Kunyangwe, maererano netsvakiridzo yakazvimirira, varidzi vemabhizinesi vari kutsvaga mota dziri pasi pePLN 100 uye dzakatenderedza 130-140 hp, iyo yakawedzera kuderera kwemuganho wemotokari dzemagetsi zvinoreva kuti kune dzakawanda kwazvo dzinofanira kunyorwa kupfuura muUS. amortization kesi pamwero we30 130 euros (~ XNUMX zviuru PLN).

Kunyangwe Kia e-Niro ine 64 kWh bhatiri inofanirwa kusangana nemuganho uyu, asi iyo Tesla 3 Yakareba Range AWD inongove yakaderedzwa zvishoma:

Izvi zvinogona kukufadza: