MF: podatek od nieruchomości nie jest przedmiotem sukcesji
Po podziale spółki kapitałowej przez wydzielenie, podatek od nieruchomości, do którego zapłaty była zobowiązana spółka dzielona, nie staje się przedmiotem sukcesji na podstawie art. 93c Ordynacji podatkowej - wyjaśnił minister finansów w odpowiedzi na interpelację poselską nr 6845/2016.
[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG /></o:OfficeDocumentSettings></xml><![endif]Interpelacja poselska dotyczyła problemu podmiotu uprawnionego i zobowiązanego do rozliczenia podatku od nieruchomości za okres sprzed dnia podziału, w przypadku podziału spółki kapitałowej.
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W związku z podziałem spółki kapitałowej na podstawie art. 529 § 1 pkt 4 k.s.h. spółka dzielona nie traci swojej podmiotowości prawnej, a jedynie zmniejsza swój majątek o część, która jest przenoszona do istniejącego podmiotu. Jak wyjaśnił MF, w opisanej sytuacji podatek od nieruchomości, do którego zapłaty była zobowiązana spółka dzielona, nie staje się przedmiotem sukcesji na podstawie art. 93c Ordynacji podatkowej. Po podziale przez wydzielenie, nie są przedmiotem sukcesji następujące prawa i obowiązki, wymienione w interpelacji:
- prawo do stwierdzenia nadpłaty w podatku od nieruchomości, i otrzymania jej zwrotu za okres sprzed podziału, w tym wynikające z decyzji organu podatkowego,
- obowiązek zapłaty zobowiązania podatkowego za okres sprzed podziału, w tym wynikającego z decyzji organu podatkowego,
- prawo i obowiązek dokonywania korekt deklaracji za okres sprzed podziału.
Minister wskazał również, że w kwestii oceny skutków podatkowych podziału spółki kapitałowej nie ma w orzecznictwie sądowoadministracyjnym jednolitości poglądów. Świadczy o tym powołany w interpelacji wyrok WSA w Krakowie z 10 marca 2016 r. (sygn. I SA/Kr 24/16), jak również wyrok z 13 kwietnia 2010 r. (sygn. akt I SA/Kr 331/10).
