Zwolnienie zabytków nieruchomych od podatku od nieruchomości

Abstract

Objective exemption from real estate tax according to art. 7 sec. 1 point 6 u.p.o.l. covering land and buildings individually entered in the register of monuments, provided that they are maintained and preserved, in accordance with the provisions on the protection of monuments (except for parts used for business activities), is one of several tax preferences aimed at stimulating, by reducing the tax pressure, owners of immovable monuments to keep them in the best possible condition. To some extent, the conditions of the exemption remain undefined, but first of all, it should be emphasized that „maintenance and conservation, in accordance with the provisions on the protection of monuments” is an obligation – contrary to some judgments – with a narrower scope than „care for a monument” referred to in art. 5 of the Act of 23 July 2003 on the protection and care of monuments (Journal of Laws of 2021, item 710, as amended).