Odrobina luksusu dla pracowników zwiększa przychody spółki
Koszty poniesione przez spółkę w związku z zakupem ekspresu do kawy i zatrudnieniem specjalistycznej obsługi, sfinansowane ze środków obrotowych, należy uznawać za koszty uzyskania przychodów. Tak wynika z interpretacji indywidualnej Dyrektora Krajowej Informacji Skarbowej z 13 czerwca 2017 r.
Sprawa dotyczyła tego czy koszty poniesione przez spółkę w związku z zakupem ekspresu do kawy i zatrudnieniem specjalistycznej obsługi, sfinansowane ze środków obrotowych, należy uznawać za koszty uzyskania przychodów.
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Chodziło o spółkę informatyczną, która w ramach propagowania zdrowego stylu życia osób w niej zatrudnionych, wdrożyła dla swoich pracowników szereg programów, mających na celu ich aktywizację fizyczną, zachowanie dobrego stanu zdrowia - zarówno fizycznego jak i psychicznego. Dotyczy to również sposobu odżywiania się oraz spożywanych napojów, co w sposób pośredni również może mieć wpływ na stan zdrowia pracowników oraz ich samopoczucie i wydajność w pracy. Spółka chcąc zaoferować swoim pracownikom spożycie kawy odpowiednio wysokiej, jakości, kupiła specjalistyczny ekspres do kawy oraz zatrudniła baristów.
Spółka powzięła wątpliwości czy wydatki te mogą stanowić podatkowe koszty uzyskania przychodów. Wydatki te zostały poniesione (będą ponoszone) ze środków obrotowych Spółki.
Sama spółka uważa, że może dokonać takiego zaliczenia, ponieważ wydatki powinny przyczynić się do lepszego samopoczucia pracowników, a tym samym wpłynąć dodatnio, na jakość ich pracy oraz pozytywną motywację.
Fiskus się z nią zgodził. Zgodził się z tym, że wydatki poniesione na zakup ekspresu wraz z obsługą powinny przede wszystkim przyczynić się do lepszego samopoczucia pracowników, uprzyjemniając im krótkie chwile przerw w wielogodzinnej pracy, a tym samym wpłynąć dodatnio, na jakość ich pracy po przerwie. Zdaniem pracodawcy może to ponadto wypłynąć na zwiększenie motywacji do pracy oraz poprawić atmosferę w zespołach pomiędzy pracownikami. Występuje tu, więc pośredni związek z prowadzoną działalnością gospodarczą. Lepsza kawa przyczyni się do poprawy samopoczucia, a poniekąd i kondycji psychofizycznej pracowników, a tym samym poprawiają, jakość ich pracy oraz wydajność osób zatrudnionych, co ma - w sposób pośredni - wpływ na przychody spółki.
Należy jednak zwrócić uwagę, że tego rodzaju świadczenia nie mogą być traktowane, jako „świadczenie socjalne” (wyłączone z kosztów uzyskania przychodów na mocy art. 23 ust. 1 pkt 42 ustawy o PIT).
Interpretacja indywidualna Dyrektora Krajowej Informacji Skarbowej z 13 czerwca 2017 r., sygn. 0114-KDIP3-1.4011.111.2017.1.AM, LEX nr 349762
