- The Director of the National Tax Information confirms that the taxpayer’s position regarding the tax consequences of the future event is correct.
- The taxpayer is the sole owner of a property and wants to sell it.
- The property was acquired in 2000 and has been used for personal purposes only.
- The property is not part of any development plan and does not have direct access to a public road.
- The taxpayer has requested the division of the property into 10 plots and has obtained a building permit for residential and commercial buildings.
- The taxpayer does not intend to increase the value of the property through marketing or other activities.
- The taxpayer is a Polish citizen, a tax resident in Poland, and is retired.
- The taxpayer has previously conducted business activities but not related to real estate.
- The taxpayer has sold three plots of land in the past.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
