Jak donosi Ministerstwo Finansów, prawo do skorzystania z ulgi rehabilitacyjnej posiadają wszyscy, bez względu na miejsce, w którym ponieśli wydatki. Co to oznacza w praktyce?

Jeśli podatnik jest osobą niepełnosprawną, która w danym roku podatkowym wybrała się na zabiegi rehabilitacyjne zagranicą ma prawo odliczyć wydatki poniesione tam i skorzystać z ulgi rehabilitacyjnej.
Pojawiły się pytania, czy ma znaczenie do jakiego kraju uda się osoba? Czy jeśli wybierze się do kraju spoza UE to będzie mogła takie wydatki odliczyć?

Według przepisów nie ma znaczenia gdzie przebywała osoba. To, o czym powinna pamiętać to, że zgodnie z art. 11a casino online canada ust 3 o PIT kwoty uprawniające do odliczenia od dochodu, podstawy obliczenia podatku lub obniżenia podatku, wydatki, wyrażone w walutach obcych przelicza się na złote według kursu średniego walut obcych ogłaszanego przez NBP z ostatniego dnia roboczego poprzedzającego dzień poniesienia wydatku lub zapłaty podatku.

Jest to korzystny zapis dla podatnika, który zgromadził fundusze na rehabilitację zagranicą. Dzięki temu poniesione wydatki, będzie mógł choć w części odliczyć od podatku.

źródło:
http://serwisy.gazetaprawna.pl/pit/artykuly/610285,ulga_rehabilitacyjna_zagraniczne_wydatki_pomniejsza_dochod_w_pit.html
http://www.pit.pl/att/przepisy/updof_2012.pdf – treść Ustawy

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