- The text is a letter from the Director of the National Tax Information to the recipient.
- The recipient’s position on the tax implications of expenses related to the construction of a water playground for the municipality is deemed correct.
- The letter refers to a request for an individual interpretation regarding the right to deduct VAT from expenses related to the project and the possibility of correcting the declaration for the deduction of expenses for the design concept.
- The municipality plans to carry out the project with funding from the European Funds program.
- The infrastructure created will be leased to a company owned by the municipality.
- The lease amount will be calculated based on the annual depreciation rate of the investment.
- The infrastructure will be used seasonally and entrance fees will be charged.
- The lease agreement will be for a specified period and will be renewed.
- The lease amount will be adjusted in subsequent years based on market conditions and inflation.
- The lease income will allow the municipality to recover the investment costs over a period of approximately 39 years.
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.
