{"id":1228,"date":"2025-10-01T08:01:38","date_gmt":"2025-10-01T06:01:38","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/10\/01\/planned-tightening-of-leasing-regulations-car-donation-will-become-unprofitable\/"},"modified":"2026-03-21T21:29:20","modified_gmt":"2026-03-21T20:29:20","slug":"planned-tightening-of-leasing-regulations-car-donation-will-become-unprofitable","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/10\/01\/planned-tightening-of-leasing-regulations-car-donation-will-become-unprofitable\/","title":{"rendered":"Planned tightening of leasing regulations \u2013 car donation will become unprofitable"},"content":{"rendered":"\n<p>Ministerstwo Finans\u00f3w zapowiada zmiany w przepisach leasingowych, kt\u00f3rych celem jest uszczelnienie systemu podatkowego. Nowe regulacje uderz\u0105 w popularny dot\u0105d spos\u00f3b przekazywania samochod\u00f3w po leasingu w formie darowizny cz\u0142onkom rodziny.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Leasing a darowizna samochodu \u2013 jak dzia\u0142a obecnie?<\/strong><\/h4>\n\n<p>Obecnie przedsi\u0119biorcy cz\u0119sto <strong>wykupuj\u0105 samoch\u00f3d z leasingu do maj\u0105tku prywatnego<\/strong>, a nast\u0119pnie przekazuj\u0105 go bliskim w formie darowizny. Po up\u0142ywie 6 miesi\u0119cy obdarowany mo\u017ce sprzeda\u0107 auto <strong>bez konieczno\u015bci zap\u0142aty podatku dochodowego<\/strong>.<\/p>\n\n<p>To rozwi\u0105zanie by\u0142o szeroko stosowane, poniewa\u017c pozwala\u0142o <strong>unikn\u0105\u0107 opodatkowania sprzeda\u017cy pojazdu po leasingu<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Nowe przepisy: sprzeda\u017c samochodu po darowi\u017anie dopiero po 3 latach<\/strong><\/h4>\n\n<p>Ministerstwo Finans\u00f3w planuje jednak znacz\u0105co <strong>wyd\u0142u\u017cy\u0107 okres zwolnienia z podatku<\/strong> \u2013 z 6 miesi\u0119cy do <strong>3 lat<\/strong>.<br\/>Oznacza to, \u017ce je\u015bli samoch\u00f3d otrzymany w darowi\u017anie zostanie sprzedany wcze\u015bniej, trzeba b\u0119dzie zap\u0142aci\u0107 <strong>podatek dochodowy wed\u0142ug skali 12% lub 32%<\/strong>.<\/p>\n\n<p>Dla wielu przedsi\u0119biorc\u00f3w mo\u017ce to oznacza\u0107 istotne obci\u0105\u017cenie finansowe i sprawi\u0107, \u017ce <strong>darowizna samochodu po leasingu przestanie by\u0107 op\u0142acalna<\/strong>.<\/p>\n\n<p>Resort t\u0142umaczy, \u017ce celem zmian jest <strong>ograniczenie nadu\u017cy\u0107<\/strong> oraz zamkni\u0119cie tzw. <strong>schematu optymalizacyjnego<\/strong>, kt\u00f3ry umo\u017cliwia\u0142 unikanie podatku przy sprzeda\u017cy aut po leasingu.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Zmiany w limicie koszt\u00f3w leasingu od 2026 roku<\/strong><\/h4>\n\n<p>To nie jedyna planowana modyfikacja. Od <strong>1 stycznia 2026 roku<\/strong> rz\u0105d planuje r\u00f3wnie\u017c <strong>zmniejszy\u0107 limit koszt\u00f3w podatkowych<\/strong> dla samochod\u00f3w spalinowych i klasycznych hybryd.<\/p>\n\n<p>Obecny limit wynosi <strong>150 000 z\u0142<\/strong>, a po zmianach zostanie obni\u017cony do <strong>100 000 z\u0142<\/strong>.<br\/>W praktyce oznacza to, \u017ce przedsi\u0119biorcy b\u0119d\u0105 mogli <strong>zaliczy\u0107 do koszt\u00f3w uzyskania przychodu mniejsz\u0105 cz\u0119\u015b\u0107 rat leasingowych<\/strong>, co zwi\u0119kszy ich realne wydatki.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Co oznaczaj\u0105 planowane zmiany dla przedsi\u0119biorc\u00f3w?<\/strong><\/h4>\n\n<p>Eksperci podkre\u015blaj\u0105, \u017ce <strong>planowane uszczelnienie przepis\u00f3w leasingowych<\/strong> mo\u017ce znacz\u0105co wp\u0142yn\u0105\u0107 na spos\u00f3b, w jaki przedsi\u0119biorcy korzystaj\u0105 z leasingu i przekazuj\u0105 pojazdy po jego zako\u0144czeniu.<\/p>\n\n<p>Warto wi\u0119c ju\u017c teraz <strong>przeanalizowa\u0107 planowane transakcje leasingowe<\/strong> i zaplanowa\u0107 dzia\u0142ania tak, by <strong>unikn\u0105\u0107 niepotrzebnych koszt\u00f3w oraz podatkowych pu\u0142apek<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Skonsultuj swoje plany z ekspertem<\/strong><\/h4>\n\n<p>Zmiany w przepisach leasingowych mog\u0105 istotnie wp\u0142yn\u0105\u0107 na rozliczenia podatkowe Twojej firmy. Je\u015bli chcesz sprawdzi\u0107, jak przygotowa\u0107 si\u0119 do nowych regulacji i zoptymalizowa\u0107 przysz\u0142e transakcje \u2013 <a href=\"https:\/\/buczynski-tax.pl\/kontakt\/\"><strong>skontaktuj si\u0119 z naszym zespo\u0142em ekspert\u00f3w<\/strong>.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstwo Finans\u00f3w zapowiada zmiany w przepisach leasingowych, kt\u00f3rych celem jest uszczelnienie systemu podatkowego. Nowe regulacje uderz\u0105 w popularny dot\u0105d spos\u00f3b przekazywania samochod\u00f3w po leasingu w formie darowizny cz\u0142onkom rodziny. Leasing a darowizna samochodu \u2013 jak dzia\u0142a obecnie? Obecnie przedsi\u0119biorcy cz\u0119sto wykupuj\u0105 samoch\u00f3d z leasingu do maj\u0105tku prywatnego, a nast\u0119pnie przekazuj\u0105 go bliskim w formie darowizny.<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/10\/01\/planned-tightening-of-leasing-regulations-car-donation-will-become-unprofitable\/\">Continue reading <span class=\"sr-only\">&#8220;Planned tightening of leasing regulations \u2013 car donation will become unprofitable&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-and-business-expenses"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Car Donation After Lease \u2013 2026 Changes<\/title>\n<meta name=\"description\" content=\"Will car donation after lease become unprofitable? 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