{"id":14233,"date":"2024-02-15T13:09:03","date_gmt":"2024-02-15T12:09:03","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=14233"},"modified":"2024-02-22T12:11:54","modified_gmt":"2024-02-22T11:11:54","slug":"opodatkowanie-zwrotu-srodkow-z-ppk","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/opodatkowanie-zwrotu-srodkow-z-ppk\/","title":{"rendered":"Opodatkowanie zwrotu \u015brodk\u00f3w z PPK"},"content":{"rendered":"

\"Opodatkowanie<\/p>\n

W dniu 18 stycznia 2024<\/span> Naczelny S\u0105d Administracyjny wyda\u0142 precedensowy wyrok (sygn. akt II FSK 435\/21) dotycz\u0105cy zasad opodatkowania zwrot\u00f3w \u015brodk\u00f3w z pracowniczych plan\u00f3w kapita\u0142owych, znanych jako PPK.<\/span><\/p>\n\n

Sp\u00f3r o interpretacje<\/h2>\n

Sp\u00f3r rozpocz\u0105\u0142 si\u0119 na tle wniosku o interpretacj\u0119 jednego z funduszy inwestycyjnych, kt\u00f3ry planuje zawarcie um\u00f3w zarz\u0105dzania i prowadzenia PPK z pracodawcami. Planuje tak\u017ce lokowanie \u015brodk\u00f3w uczestnik\u00f3w PPK w fundusze inwestycyjne.<\/p>\n

Wnioskodawca przypomnia\u0142, \u017ce dla ka\u017cdego uczestnika tworzony jest osobny rachunek PPK, na kt\u00f3ry przekazywane s\u0105 wp\u0142aty z jego \u015brodk\u00f3w, od pracodawcy, a tak\u017ce dodatkowe wp\u0142aty powitalne i roczne dop\u0142aty z Funduszu Pracy. Zgodnie z ustaw\u0105 o PPK, uczestnik mo\u017ce \u017c\u0105da\u0107 zwrotu \u015brodk\u00f3w w dowolnym momencie przed uko\u0144czeniem 60. roku \u017cycia.<\/p>\n

W przypadku powstania dochodu fundusz jako p\u0142atnik musi pobra\u0107 19 proc. podatku dochodowego od os\u00f3b fizycznych (PIT)<\/a>, jednak\u017ce nie ma pewno\u015bci co do sposobu ustalania koszt\u00f3w przy zwrocie \u015brodk\u00f3w z PPK. Wnioskodawca by\u0142 przekonany, \u017ce kosztem przy zwrocie b\u0119d\u0105 uznawane wszystkie wp\u0142aty do PPK, zar\u00f3wno te dokonane przez uczestnika, pracodawc\u0119, jak i dodatkowe z Funduszu Pracy.<\/p>\n

Fiskus pierwotnie nie zgodzi\u0142 si\u0119 z interpretacj\u0105, uznaj\u0105c za wydatki jedynie warto\u015b\u0107 wp\u0142at uczestnika PPK. Fundusz zaskar\u017cy\u0142 decyzj\u0119 i wygra\u0142 w s\u0105dzie. Najpierw Wojew\u00f3dzki S\u0105d Administracyjny w Warszawie popar\u0142 jego argumenty, a potem Naczelny S\u0105d Administracyjny potwierdzi\u0142 decyzj\u0119. NSA uzna\u0142, \u017ce ca\u0142o\u015b\u0107 zgromadzonych \u015brodk\u00f3w na koncie PPK stanowi przych\u00f3d, a wydatki mo\u017cna odnie\u015b\u0107 do poj\u0119\u0107 podatkowych takich jak przych\u00f3d, koszty i doch\u00f3d. <\/p>\n

S\u0105d zauwa\u017cy\u0142, \u017ce w sytuacji spornej ca\u0142o\u015b\u0107 zgromadzonych \u015brodk\u00f3w na koncie PPK stanowi przych\u00f3d. U\u017cyte w art. 30a ust. 15 ustawy o PIT sformu\u0142owania nale\u017cy interpretowa\u0107 w kontek\u015bcie poj\u0119\u0107 sk\u0142adaj\u0105cych si\u0119 na konstrukcj\u0119 podatku, takich jak przych\u00f3d, koszty i doch\u00f3d.<\/p>\n

S\u0105d wskaza\u0142 r\u00f3wnie\u017c, \u017ce podatnik osi\u0105ga przych\u00f3d ze stosunku pracy w wysoko\u015bci stanowi\u0105cej r\u00f3wnowarto\u015b\u0107 wp\u0142aty od pracodawcy, kt\u00f3ry podlega opodatkowaniu i nie korzysta ze zwolnienia, oraz dodatkowo uzyskuje przych\u00f3d z dop\u0142at rocznych i wp\u0142at powitalnych, chocia\u017c te ostatnie mog\u0105 by\u0107 zwolnione z podatku.<\/p>\n

Zatem zakup jednostek uczestnictwa ma charakter finansowany z dochod\u00f3w podatnika z perspektywy podatkowej. Poniewa\u017c ca\u0142a kwota zwrotu z PPK stanowi przych\u00f3d, kosztem s\u0105 zar\u00f3wno wp\u0142aty bezpo\u015brednie uczestnika, jak i r\u00f3wnowarto\u015b\u0107 przychod\u00f3w z pracodawcy oraz kwota sfinansowana przez Fundusz Pracy.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

W dniu 18 stycznia 2024 Naczelny S\u0105d Administracyjny wyda\u0142 precedensowy wyrok (sygn. akt II FSK 435\/21) dotycz\u0105cy zasad opodatkowania zwrot\u00f3w..<\/p>\n

<\/div> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":14234,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room-with-footer.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1354,410,846,999,689],"class_list":["post-14233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-2024-pl","tag-place","tag-pracownicze-plany-kapitalowe","tag-prawo-pracy","tag-uslugi-placowe"],"acf":[],"yoast_head":"\nOpodatkowanie zwrotu \u015brodk\u00f3w z PPK<\/title>\n<meta name=\"description\" content=\"Naczelny S\u0105d Administracyjny wyda\u0142 precedensowy wyrok dotycz\u0105cy zasad opodatkowania zwrot\u00f3w \u015brodk\u00f3w z pracowniczych plan\u00f3w kapita\u0142owych (PPK).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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