Wiele osób korzysta z funduszy kapitałowych. To dzięki nim można zadbać o polepszenie swojej sytuacji finansowej w przyszłości. Każdy, kto chce z nich korzystać powinien wiedzieć, że konieczne jest uwzględnienie tego w rocznym zeznaniu podatkowym.live streaming movie Fifty Shades Darker

Należy podkreślić, że ustawa o podatku dochodowym od osób fizycznych dokładnie precyzuje, że przychodem z kapitałów pieniężnych są przychody z udziału w funduszach kapitałowych. W art.23 ust.1 pkt.38 ustawy o PIT jest mowa o tym, że wydatki poniesione na nabycie jednostek uczestnictwa w funduszach kapitałowych mogą być uznane za koszt uzyskania przychodów dopiero w momencie wykupu lub umorzenia tych jednostek.

Obowiązek podatkowy w podatku dochodowym od osób fizycznych powstaje wtedy, gdy uzyskamy przychód z wykupu lub umorzenia jednostek inwestycyjnych. To powoduje, że powstaje zobowiązanie podatkowe podatnika, w którym należy uwzględnić podstawę opodatkowania, czyli przychód uzyskany przez podatnika, który został pomniejszony o koszt uzyskania, a także stawkę podatkową. Podsumowując za podstawę opodatkowania zryczałtowanym podatkiem dochodowym należy uznać kwotę odkupienia jednostki uczestnictwa bez pomniejszenia o wydatki na jej kupno poniesione przed podatnika. Nie może on zatem rościć sobie prawa do uznania ich pod kątem podatkowym za koszt uzyskania przychodu.

Źródła: http://www.podatki.biz/artykuly/12_15551.htm

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