- When both spouses co-own a property and each signs a separate rental agreement for half of the property with the same tenant, each spouse is considered a separate VAT taxpayer.
- Each spouse has an individual VAT exemption limit of 240,000 PLN.
- Private rental, if conducted continuously and for profit, is treated as an economic activity subject to VAT, regardless of PIT regulations.
- Marriage itself is not a VAT taxpayer; only individual spouses can be VAT taxpayers unless they form a civil partnership.
Source: prawo.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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