- When transferring real estate from personal property to joint marital property, only the value of the building (for which VAT was previously deducted) is subject to VAT. The value of the land is not included in the VAT tax base if VAT was not deductible at the time of purchase.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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