The NSA’s resolution on silos has further complicated the situation
Interview with Michał Nielepkowicz, tax advisor, partner in Thedy & Partners The resolution on silos issued by the NSA will question the hitherto method of taxing many objects with property tax.
On 30 September 2021, the NSA issued a resolution concerning silos. What exactly results from this resolution?
Although the resolution was passed against the background of a factual situation concerning taxation of silos, or more broadly of facilities used for storing various materials and raw materials, the sentence is very broad. It is the result of a question posed by the adjudicating panel of the NSA.
The sentence implies that a structure within the meaning of the Construction Law may be deemed to be a building for the purposes of property tax, unfortunately – in the NSA’s view – if it fulfils an additional condition formulated by the NSA in the form of a distinguishing feature being the usable area of such a facility.
It follows from the verbal recitals of the justification that silos, grain elevators or other similar facilities do not meet this condition formulated by the NSA, hence they should be deemed to be structures, which is very controversial and in fact is not supported by the regulations. However, irrespective of the type of object, it should be emphasised that the NSA probably did not realise that its resolution adopted in this way would have much broader effects than just in the area of silos.
Adding the above mentioned condition by NSA may turn upside down the hitherto property tax qualification of many different facilities such as stadiums, warehouses of logistics centres, sports facilities, including swimming pools.