publication
2025-07-30 06:00
Can an IT specialist throw cruises in the Atlantic, sailing training and specialized clothing? The tax authorities agreed to a taxpayer who plans to earn as skipper. This is just one of the surprising tax interpretations that open new possibilities not only for the IT industry. The treasury also looks more favorably at guard dogs and benefits for self -employed.
Although the IT industry is mainly associated with code, servers and applications, it is more and more often a field for tax interpretations. IT specialists, often acting as one -man companies, are looking for legal ways to optimize costs and are not afraid to ask the tax authorities about unusual solutions. The treasury in many cases agrees with them, and the latest interpretations show that the limits of the permissible operating costs are moving further.
Cruises after the Atlantic in the costs of the company
One of the latest interpretations concerned an computer science who wanted expand its activities to include sea flights. Although his current income comes only from software creation, the PKD code “Inland passenger water transport” has also included in business. The man asked the tax office if he could settle training cruises, airline tickets, accommodation and the purchase of specialized clothing in costs. Gazeta Wyborcza presented the matter for the first time.
The tax office confirmed the taxpayer's position. In the interpretation of July 10, 2025, he decided that since the taxpayer's goal was to earn in the future as skipper commercial cruisesthese expenses can be considered to be incurred to generate income.
The Director of the National Tax Information (KIS) emphasized that the expenses indicated by the entrepreneur are related to the planned revenue in the future, and therefore exhaust the features of costs incurred to achieve revenues Pursuant to art. 22 para. 1 of the Personal Income Tax Act. Expenses meet the required conditions, i.e. they remain in a cause-and-effect relationship with non-agricultural economic activity and are/will be incurred to achieve revenues or to maintain or secure the source of income.
Advisable Expenses related to the purchase of training cruises, flight tickets, local transport, accommodation and specialized clothing and accessories related to obtaining a patent of a sea helmsman in order to conduct business in the field of commercial organization of trips (including cruises) and paid training of people interested in obtaining navigation rights, may constitute (…) tax deductible costs conducted by business activity – summarized.
Dog in the company's costs?
Two other cases described by “Gazeta Wyborcza” concerned dogs. The first situation concerned the computer science, which ran the company in the part of the house and argued that The dog plays the role of a guardian office and a document warehouse. The treasury adopted his explanations and decided that the cost of maintaining a dog could be settled as justified.
However, the case of computer science refused, which He used the dog in marketing materials, e.g. in commercials and posts in social media. The tax office decided that the relationship between revenues and the presence of a dog in campaigns is too weak.
Benefits for self -employed UZANEN as costs
The growing difficulties in acquiring specialists mean that IT companies willingly offer Benefita associates – medical packages, insurance and sports passes. Can they be included in tax costs?
The director of KIS confirmed that benefits may be considered tax costs provided that these benefits are part of the contract and relate to self -employed colleagues. The treasury decided that in the IT industry, where competition for talents is huge, such activities have business justification.
