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Haben Sie ein Bauernhof?
Profitieren Sie aus den Investitionserleichterungen des Programms Agro Energia des Polnischen Nationalen Fonds für Umweltschutz und Wasserverwaltung.
Investment benefit
Journal of Laws 2020.333, i.e.
| Effective act
Art. 13. [Investment benefit]
1. Taxpayers of agricultural tax are entitled to an investment relief for expenses incurred on:
1) construction or modernization of livestock buildings for breeding, breeding and keeping livestock and facilities for environmental protection,
2) purchase and installation:
a) sprinklers,
b) drainage facilities and water supply devices for the farm,
c) devices to be used for production purposes of natural energy sources (wind, biogas, sun, water fall)
– if these expenses have not been financed in whole or in part with the participation of public funds.
2. The investment relief is granted after the completion of the investment and consists in a deduction from the due agricultural tax on land located in the commune where the investment was made – in the amount of 25% documented with investment accounts.
3. The relief for the same investment may not be used for more than 15 years.
3a. The amount of the investment relief is deducted ex officio in the decision establishing the amount of the tax liability. Taxpayers obliged to submit agricultural tax declarations deduct the amount of the granted tax relief, specified in the decision on investment relief.
4. The taxpayer loses the right to deduct from the agricultural tax the unused amount of the investment relief in the case of selling the facilities and equipment for which the relief was granted, or for allocating them for purposes other than those specified in para. 1.
5. (repealed).
sourceAgroEnergia
Only individual farmers are the beneficiaries of the Argoenergia program.
As reported by the National Fund for Environmental Protection and Water Management
„An individual farmer is a natural person who is the owner, perpetual usufructuary, sole owner or tenant of agricultural real estate, the total area of agricultural land does not exceed 300 ha, and for at least 5 years who has lived in the commune in which one of the agricultural real estates is located. in a farm and personally running the farm for that period. „
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