Alimenty mogą ograniczyć stosowanie ulgi rehabilitacyjnej
Alimenty na rzecz dzieci jako, że stanowią ich dochód, brane są pod uwagę przy ustalaniu limitu dochodu osoby niepełnosprawnej - wyjaśnił minister finansów w odpowiedzi na interpelację poselską 6059/2016.
[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG /></o:OfficeDocumentSettings></xml><![endif]Na podstawie art. 26 ust. 1 ustawy o podatku dochodowym od osób fizycznych odliczeniu od dochodu podlegają wydatki na cele rehabilitacyjne oraz wydatki związane z ułatwieniem wykonywania czynności życiowych, poniesione przez podatnika będącego osobą niepełnosprawną lub podatnika, na którego utrzymaniu są osoby niepełnosprawne.
Z odliczenia wydatków na cele rehabilitacyjne mogą korzystać podatnicy, na których utrzymaniu pozostają osoby niepełnosprawne - współmałżonek, dzieci własne i przysposobione, dzieci obce przyjęte na wychowanie, pasierbowie, rodzice, rodzice współmałżonka, rodzeństwo, ojczym, macocha, zięciowie i synowe – jeżeli w roku podatkowym dochody tych osób niepełnosprawnych nie przekraczają kwoty 9.120 zł.
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Jak wyjaśnił minister finansów, alimenty na rzecz dzieci jako, że stanowią ich dochód, brane są pod uwagę przy ustalaniu limitu dochodu osoby niepełnosprawnej (9 120 zł), o którym mowa powyżej. Dlatego też, otrzymywanie alimentów na rzecz dzieci małoletnich może stanowić okoliczność powodującą ograniczenie stosowania przez rodzica ulgi rehabilitacyjnej z tytułu wydatków poniesionych na rzecz niepełnosprawnego dziecka. Takie stanowisko znajduje potwierdzenie w orzecznictwie, np. wyrok NSA z 9 lipca 2013 r., sygn. II FSK 2258/11, wyrok NSA z 20 sierpnia 2015 r., sygn. II FSK 974/14.
Minister zaznaczył, że powyższe regulacje są przedmiotem skargi konstytucyjnej sygn. akt SK 13/16.
