RPO chce zaniechania poboru PIT od umorzonych czynszów za lokale komunalne
Rzecznik Praw Obywatelskich zwrócił się do ministra rozwoju i finansów z wystąpieniem dot. zmiany stanowiska w sprawie opodatkowania podatkiem dochodowym od osób fizycznych obywateli, którym m.st. Warszawa umorzyło zaległości m.in. z tytułu niezapłaconego czynszu za lokale komunalne.
W sierpniu 2015 r. minister finansów wydał dwie interpretacje indywidulane dotyczące podatku dochodowego w ww. zakresie. Były to interpretacje korzystne dla podatników, bowiem zakładały, że nie ma obowiązku sporządzania informacji PIT-8C oraz przekazywania jej w ustawowym terminie podatnikowi (dłużnikowi) i właściwemu urzędowi skarbowemu, a zatem lokatorzy nie mają obowiązku uiszczania podatku dochodowego od osób fizycznych.
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Jednak w październiku 2016 r. doszło do zmiany tych interpretacji. Zgodnie z aktualnym stanowiskiem ministra rozwoju i finansów w sytuacji, gdy m.st. Warszawa udziela osobie fizycznej ulgi w spłacie należności o charakterze cywilnoprawnym w postaci umorzenia, powstaje nieodpłatne świadczenie i w takich przypadkach m.st. Warszawa ma obowiązek przesłania podatnikowi oraz właściwemu dla miejsca jego zamieszkania urzędowi skarbowemu informacji PIT-8C o wysokości przychodu z innych źródeł, w której wykaże wartość umorzenia.
W opinii RPO, taki osąd uniemożliwi restrukturyzację zadłużenia osobom najbardziej potrzebującym, które z pewnością nie będą mogły ponieść dodatkowego ciężaru podatkowego. Dlatego konieczne jest pilne podjęcie działań, które przyczyniłyby się do wzmocnienia podatkowej pozycji osób, znajdujących się w trudnej sytuacji finansowej i życiowej, np. wydanie rozporządzenia o zaniechaniu poboru podatku w uzasadnionych przypadkach.
