No real estate tax is payable on waffle stalls in the municipality
Real estate tax is payable on land, buildings and structures, however, in the case of seasonal activities such as souvenir stalls or catering stalls, the conditions for collecting the tax will not be met, writes Michał Nielepkowicz, tax adviser and partner at Thedy & Partners in Rzeczpospolita.
Every year, especially during the summer season, the topic of real estate taxation of holiday facilities, such as souvenir stalls or those offering catering services, such as stalls selling ice cream, waffles or other snacks, returns.
The analysis of the taxation of such facilities has several levels. Indeed, one may wonder whether such facilities are subject to real estate tax on the subject side – whether they are included in the catalogue of facilities that are subject to real estate tax at all. Another aspect of this analysis is the question of tax liability. In this respect, an analysis has to be made as to whether, in the case of this type of facilities, even if they were subject to real estate tax – whether a tax obligation would arise in relation to them at all.
Already the answer to this first question concerning whether facilities such as stalls or food stalls are subject to real estate tax is negative.
You can read about how to tax a seasonal business in Rzeczpospolita of 2 August 2022, page A13.