{"id":155,"date":"2021-03-01T00:00:00","date_gmt":"2021-03-01T00:00:00","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/2021\/03\/01\/czy-strate-z-lat-ubieglych-moge-rozliczyc-w-kolejnym-roku\/"},"modified":"2021-03-01T00:00:00","modified_gmt":"2021-03-01T00:00:00","slug":"czy-strate-z-lat-ubieglych-moge-rozliczyc-w-kolejnym-roku","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/czy-strate-z-lat-ubieglych-moge-rozliczyc-w-kolejnym-roku\/","title":{"rendered":"Czy strat\u0119 z lat ubieg\u0142ych mog\u0119 rozliczy\u0107 w kolejnym roku?"},"content":{"rendered":"<p>Ustawa o podatku dochodowym od os\u00f3b fizycznych stanowi, \u017ce podatnik, kt\u00f3ry poni\u00f3s\u0142 strat\u0119 w danym roku podatkowym, mo\u017ce j\u0105 odliczy\u0107 od dochodu w ci\u0105gu pi\u0119ciu kolejnych lat podatkowych &#8211; pod warunkiem, \u017ce strata z lat ubieg\u0142ych b\u0119dzie pomniejsza\u0107 dochody z tego samego \u017ar\u00f3d\u0142a, z kt\u00f3rego podatnik poni\u00f3s\u0142 strat\u0119.<\/p>\n<p>Ustawodawca daje przedsi\u0119biorcy mo\u017cliwo\u015b\u0107 rozliczenia straty na dwa sposoby:<\/p>\n<ul>\n<li>odliczenie przys\u0142uguj\u0105cej kwoty w ci\u0105gu pi\u0119ciu lat, nie wi\u0119cej ni\u017c p\u00f3\u0142 kwoty w jednym roku,<\/li>\n<li>odliczenie ca\u0142ej warto\u015bci poniesionej straty w jednym z najbli\u017cszych kolejno po sobie nast\u0119puj\u0105cych 5 lat podatkowych (pod warunkiem, \u017ce kwota osi\u0105gni\u0119tej straty nie przekroczy\u0142a 5 000 000 z\u0142) &#8211; zasada ta mo\u017ce by\u0107 stosowana dla strat uzyskanych od 01.01.2019 r.<\/li>\n<\/ul>\n<p>Strata jest traktowana jako koszt i obni\u017ca zaliczk\u0119 na podatek dochodowy obni\u017caj\u0105c doch\u00f3d w bie\u017c\u0105cym roku.<\/p>\n<p>Strat\u0119 mo\u017cna wpisa\u0107 w ka\u017cdym nierozliczonym miesi\u0105cu. Natomiast je\u015bli w kt\u00f3rym\u015b miesi\u0105cu zostanie wpisana kwota straty wi\u0119ksza ni\u017c 0 z\u0142 i zostanie zapisane rozliczenie, to pole ze strat\u0105 nie b\u0119dzie ju\u017c widoczne w kolejnych miesi\u0105cach.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ustawa o podatku dochodowym od os\u00f3b fizycznych stanowi, \u017ce podatnik, kt\u00f3ry poni\u00f3s\u0142 strat\u0119 w danym roku podatkowym, mo\u017ce j\u0105 odliczy\u0107 od dochodu w ci\u0105gu pi\u0119ciu kolejnych lat podatkowych &#8211; pod warunkiem, \u017ce strata z lat ubieg\u0142ych b\u0119dzie pomniejsza\u0107 dochody z tego samego \u017ar\u00f3d\u0142a, z kt\u00f3rego podatnik poni\u00f3s\u0142 strat\u0119. Ustawodawca daje przedsi\u0119biorcy mo\u017cliwo\u015b\u0107 rozliczenia straty na [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-155","post","type-post","status-publish","format-standard","hentry","category-podatek-dochodowy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Czy strat\u0119 z lat ubieg\u0142ych mog\u0119 rozliczy\u0107 w kolejnym roku? - Taxeon baza wiedzy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxeon.pl\/wiedza\/czy-strate-z-lat-ubieglych-moge-rozliczyc-w-kolejnym-roku\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czy strat\u0119 z lat ubieg\u0142ych mog\u0119 rozliczy\u0107 w kolejnym roku? - Taxeon baza wiedzy\" \/>\n<meta property=\"og:description\" content=\"Ustawa o podatku dochodowym od os\u00f3b fizycznych stanowi, \u017ce podatnik, kt\u00f3ry poni\u00f3s\u0142 strat\u0119 w danym roku podatkowym, mo\u017ce j\u0105 odliczy\u0107 od dochodu w ci\u0105gu pi\u0119ciu kolejnych lat podatkowych &#8211; pod warunkiem, \u017ce strata z lat ubieg\u0142ych b\u0119dzie pomniejsza\u0107 dochody z tego samego \u017ar\u00f3d\u0142a, z kt\u00f3rego podatnik poni\u00f3s\u0142 strat\u0119. 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