{"id":1221,"date":"2025-04-13T11:20:28","date_gmt":"2025-04-13T09:20:28","guid":{"rendered":"https:\/\/bpo-szczecin.pl\/?page_id=1221"},"modified":"2025-04-13T11:21:53","modified_gmt":"2025-04-13T09:21:53","slug":"ulga-na-zabytki","status":"publish","type":"page","link":"https:\/\/bpo-szczecin.pl\/index.php\/ulga-na-zabytki\/","title":{"rendered":"Ulga na zabytki"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1221\" class=\"elementor elementor-1221\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a856a1b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a856a1b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fe64ca0\" data-id=\"7fe64ca0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b80c607 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"b80c607\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25e0b4d5\" data-id=\"25e0b4d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d3fa852 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d3fa852\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b66c4f7\" data-id=\"5b66c4f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1ccc09 elementor-widget elementor-widget-heading\" data-id=\"f1ccc09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">BIURO PORAD OBYWATELSKICH<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d2b0a0e elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"3d2b0a0e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-193368a2\" data-id=\"193368a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cd6a5bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cd6a5bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40b06b65\" data-id=\"40b06b65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64c7d0dd elementor-widget elementor-widget-image\" data-id=\"64c7d0dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2404\" height=\"803\" src=\"https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner.jpg\" class=\"attachment-full size-full wp-image-43\" alt=\"\" srcset=\"https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner.jpg 2404w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-300x100.jpg 300w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-1024x342.jpg 1024w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-768x257.jpg 768w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-1536x513.jpg 1536w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-2048x684.jpg 2048w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/06\/BPO-baner-1568x524.jpg 1568w\" sizes=\"(max-width: 34.9rem) calc(100vw - 2rem), (max-width: 53rem) calc(8 * (100vw \/ 12)), (min-width: 53rem) calc(6 * (100vw \/ 12)), 100vw\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9f7db46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f7db46\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-2b379bde\" data-id=\"2b379bde\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66ba6a12 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"66ba6a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bpo-szczecin.pl\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2137\" height=\"588\" src=\"https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2.png\" class=\"attachment-full size-full wp-image-20\" alt=\"\" srcset=\"https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2.png 2137w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-300x83.png 300w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-1024x282.png 1024w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-768x211.png 768w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-1536x423.png 1536w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-2048x564.png 2048w, https:\/\/bpo-szczecin.pl\/wp-content\/uploads\/2023\/04\/logo-Stowarzyszenie-CMYK2-1568x431.png 1568w\" sizes=\"(max-width: 34.9rem) calc(100vw - 2rem), (max-width: 53rem) calc(8 * (100vw \/ 12)), (min-width: 53rem) calc(6 * (100vw \/ 12)), 100vw\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-2564d1dd\" data-id=\"2564d1dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c0f6a4 elementor-widget elementor-widget-text-editor\" data-id=\"2c0f6a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center; vertical-align: center;\"><a href=\"https:\/\/bpo-szczecin.pl\"><span style=\"color: #e40c5c;\">Aktualno\u015bci<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-22165271\" data-id=\"22165271\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2546c74c elementor-widget elementor-widget-toggle\" data-id=\"2546c74c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6251\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6251\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Porady<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6251\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6251\"><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/porady\/\">Porady<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/zakres\/\">Zakres Porad<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/zasady\/\">Zasady Poradnictwa<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/standardy\/\">Standardy<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/korzystanie\/\">Jak Skorzysta\u0107<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/regulamin\/\">Regulamin<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/harmonogram\/\">Harmonogram<\/a><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-79c48f1d\" data-id=\"79c48f1d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-551b511e elementor-widget elementor-widget-toggle\" data-id=\"551b511e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1421\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1421\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">O nas<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1421\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1421\"><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/onas\/\">O nas<\/a><\/span><\/p>\n<p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/misja\/\">Misja i Cele<\/a><\/span><\/p>\n<p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/kontakt\/\">Kontakt<\/a><\/span><\/p>\n<p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/multimedia\/\">Multimedia<\/a><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-518f6870\" data-id=\"518f6870\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59f4057b elementor-widget elementor-widget-toggle\" data-id=\"59f4057b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1501\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1501\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Baza Wiedzy<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1501\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1501\"><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/bazawiedzy\/\">Baza Wiedzy<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/linki\/\">Linki<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/schroniska\/\">Schroniska, \u015awietlice, Domy Seniora<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/instytucje\/\">Instytucja w\u0142a\u015bciwe i wspieraj\u0105ce w za\u0142atwieniu sprawy<\/a><\/span><\/p><p><span style=\"color: #7a7a7a;\"><a style=\"color: #7a7a7a;\" href=\"https:\/\/bpo-szczecin.pl\/index.php\/poradniki\/\">Poradniki<\/a><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-5682b26\" data-id=\"5682b26\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-ha-element-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/bpo-szczecin.pl\\\/index.php\\\/formularz\\\/&quot;,&quot;is_external&quot;:&quot;&quot;,&quot;nofollow&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"elementor-element elementor-element-5eb60422 elementor-widget elementor-widget-text-editor\" data-id=\"5eb60422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #e40c5c;\">Um\u00f3w si\u0119 na porad\u0119<br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40f4d8b elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"40f4d8b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3328dcd7\" data-id=\"3328dcd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d7a75e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d7a75e1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-392737e4\" data-id=\"392737e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55900c86 elementor-widget elementor-widget-text-editor\" data-id=\"55900c86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"article-header\"><h3><span style=\"color: #239cae;\"><strong>Ulga na zabytki<\/strong><\/span><\/h3><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-ha-element-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/bpo-szczecin.pl\\\/index.php\\\/ulga-rehabilitacyjna-pit\\\/&quot;,&quot;is_external&quot;:&quot;&quot;,&quot;nofollow&quot;:&quot;&quot;}\" style=\"cursor: pointer\" class=\"elementor-element elementor-element-e356c46 elementor-widget elementor-widget-text-editor\" data-id=\"e356c46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\"><span style=\"font-size: large;\"><b>Jeste\u015b w\u0142a\u015bcicielem lub wsp\u00f3\u0142w\u0142a\u015bcicielem zabytku nieruchomego? Sprawd\u017a, czy mo\u017cesz skorzysta\u0107 z ulgi<\/b><\/span><\/span><\/span><\/p><p><a name=\"Dla-kogo\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Dla kogo<\/span><\/span><\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Mo\u017cesz skorzysta\u0107 z ulgi na zabytki, je\u017celi jeste\u015b w\u0142a\u015bcicielem lub wsp\u00f3\u0142w\u0142a\u015bcicielem zabytku nieruchomego i osi\u0105gasz:<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">dochody opodatkowane na og\u00f3lnych zasadach wed\u0142ug skali podatkowej (czyli wg stawki 12% lub 32%),<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">dochody opodatkowane podatkiem liniowym (czyli stawk\u0105 19%) lub<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">przychody opodatkowane zrycza\u0142towanym podatkiem od przychod\u00f3w ewidencjonowanych.<\/span><\/span><\/span><\/p><\/li><\/ul><p><a name=\"Na-czym\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\"><span style=\"font-size: x-large;\"><b>Na czym polega<\/b><\/span><\/span><\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">W 2024 roku ulga polega na odliczeniu od podstawy opodatkowania:<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">50% kwoty poniesionych wydatk\u00f3w na wp\u0142aty na fundusz remontowy (dla zabytku wpisanego do rejestru zabytk\u00f3w lub znajduj\u0105cego si\u0119 w ewidencji zabytk\u00f3w)<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">50% kwoty poniesionych wydatk\u00f3w na prace konserwatorskie, restauratorskie i roboty budowlane przy zabytku (wpisanego do rejestru zabytk\u00f3w);<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">na zasadach praw nabytych \u2013 wydatku poniesionego na nabycie zabytku wpisanego do rejestru zabytk\u00f3w (UWAGA &#8211; odliczenie dotyczy tylko wydatku na nabycie dokonanego w 2022 r.):<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">pod warunkiem, \u017ce na nabyt\u0105 nieruchomo\u015b\u0107 ponosisz r\u00f3wnie\u017c wydatek o charakterze remontowo \u2013 konserwatorskim;<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">nie wi\u0119cej ni\u017c kwot\u0119 odpowiadaj\u0105c\u0105 iloczynowi 500 z\u0142 i liczby metr\u00f3w kwadratowych powierzchni u\u017cytkowej tego zabytku;<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">limit odliczenia na wszystkie inwestycje z tego tytu\u0142u nie mo\u017ce przekroczy\u0107 500 000 z\u0142.<\/span><\/span><\/span><\/p><\/li><\/ul><\/li><\/ul><p><a name=\"Jakie-warunki\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\"><span style=\"font-size: x-large;\"><b>Jakie warunki musz\u0119 spe\u0142ni\u0107<\/b><\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">W przypadku wydatk\u00f3w na wp\u0142aty na fundusz remontowy musisz:<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">by\u0107 w\u0142a\u015bcicielem lub wsp\u00f3\u0142w\u0142a\u015bcicielem zabytku nieruchomego w momencie ponoszenia wydatku (wp\u0142aty),<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">posiada\u0107 dow\u00f3d wp\u0142aty lub za\u015bwiadczenie wydane przez wsp\u00f3lnot\u0119 mieszkaniow\u0105 b\u0105d\u017a sp\u00f3\u0142dzielni\u0119 mieszkaniow\u0105 o wysoko\u015bci dokonanych w roku podatkowym wp\u0142at.<\/span><\/span><\/span><\/p><\/li><\/ul><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">W przypadku wydatk\u00f3w na prace konserwatorskie, restauratorskie lub roboty budowlane musisz:<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">by\u0107 w\u0142a\u015bcicielem lub wsp\u00f3\u0142w\u0142a\u015bcicielem zabytku nieruchomego w momencie ponoszenia wydatku,<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">posiada\u0107 sporz\u0105dzone na pi\u015bmie pozwolenie wojew\u00f3dzkiego konserwatora zabytk\u00f3w na prowadzenie tych prac lub rob\u00f3t przy tym zabytku oraz po poniesieniu tego wydatku uzyska\u0107 za\u015bwiadczenie wojew\u00f3dzkiego konserwatora zabytk\u00f3w potwierdzaj\u0105ce ich wykonanie,<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">posiada\u0107 faktur\u0119 wystawion\u0105 przez podatnika podatku VAT niekorzystaj\u0105cego ze zwolnienia od tego podatku.<\/span><\/span><\/span><\/p><\/li><\/ul><\/li><\/ul><p><a name=\"Zasady-odliczenia\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\"><span style=\"font-size: x-large;\"><b>Zasady odliczenia<\/b><\/span><\/span><\/span><\/p><p><strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Wp\u0142aty na fundusz remontowy,\u00a0<\/span><\/span><\/span><\/strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">odliczysz w zeznaniu za rok podatkowy, w kt\u00f3rym, dokona\u0142e\u015b zap\u0142aty nale\u017cno\u015bci.<\/span><\/span><\/span><\/p><p><strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Wydatki na prace konserwatorskie, restauratorskie lub roboty budowlane\u00a0<\/span><\/span><\/span><\/strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">odliczysz w zeznaniu podatkowym sk\u0142adanym za rok podatkowy, w kt\u00f3rym zosta\u0142a wystawiona faktura. Odliczenia dokonuje si\u0119 w zeznaniu sk\u0142adanym po otrzymaniu za\u015bwiadczenia wojew\u00f3dzkiego konserwatora zabytk\u00f3w potwierdzaj\u0105cego wykonanie prac lub rob\u00f3t.<\/span><\/span><\/span><\/p><p><strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Wydatki na nabycie zabytku nieruchomego<\/span><\/span><\/span><\/strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">\u00a0(UWAGA \u2013 odliczenie dotyczy tylko nabycia zabytku w 2022 roku) odliczysz w zeznaniu podatkowym sk\u0142adanym za rok, w kt\u00f3rym po raz pierwszy na rzecz tego zabytku ponios\u0142e\u015b wydatki na prace konserwatorskie, restauratorskie lub roboty budowlane.<\/span><\/span><\/span><\/p><p><strong><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Wa\u017cne<\/span><\/span><\/span><\/strong><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Je\u017celi w danym roku wyka\u017cesz strat\u0119 albo tw\u00f3j doch\u00f3d\/przych\u00f3d jest ni\u017cszy od kwoty przys\u0142uguj\u0105cego ci odliczenia &#8211; to z ulgi skorzystasz w zeznaniach za kolejnych 6 lat podatkowych nast\u0119puj\u0105cych bezpo\u015brednio po roku, w kt\u00f3rym skorzysta\u0142e\u015b lub mia\u0142e\u015b prawo skorzysta\u0107 z odliczenia.<\/span><\/span><\/span><\/p><p><a name=\"Jakie-zeznanie\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\"><span style=\"font-size: x-large;\"><b>Jakie zeznanie powinienem z\u0142o\u017cy\u0107<\/b><\/span><\/span><\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">Z\u0142\u00f3\u017c zeznanie:<\/span><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">PIT-37 \u2013 je\u017celi uzyska\u0142e\u015b przychody opodatkowane wed\u0142ug skali podatkowej za po\u015brednictwem p\u0142atnika (np. z umowy o prac\u0119, emerytury);<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">PIT-36 \u2013 je\u017celi uzyska\u0142e\u015b przychody opodatkowane wed\u0142ug skali podatkowej z dzia\u0142alno\u015bci gospodarczej lub inne przychody bez po\u015brednictwa p\u0142atnika;<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">PIT-36L \u2013 je\u017celi uzyska\u0142e\u015b przychody opodatkowane podatkiem liniowym;<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">PIT-28 \u2013 je\u017celi uzyska\u0142e\u015b przychody opodatkowane w formie rycza\u0142tu od przychod\u00f3w ewidencjonowanych (np. z dzia\u0142alno\u015bci gospodarczej, najmu, podnajmu, dzier\u017cawy).<\/span><\/span><\/span><\/p><\/li><\/ul><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">&#8211; z za\u0142\u0105cznikiem PIT\/O (informacja o odliczeniach).<\/span><\/span><\/span><\/p><p><span style=\"font-family: Liberation Serif, serif;\"><span style=\"font-size: x-large;\"><b><strong><span style=\"color: #000000;\"><span style=\"font-family: Montserrat, sans-serif;\">Podstawa prawna<\/span><\/span><\/strong><\/b><\/span><\/span><\/p><ul><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">art. 26hb ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych (ustawa PIT)<\/span><\/span><\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: medium;\">art. 11 ustawy z dnia 20 listopada 1998 r. o zrycza\u0142towanym podatku dochodowym od niekt\u00f3rych przychod\u00f3w osi\u0105ganych przez osoby fizyczne (ustawa o rycza\u0142cie)<\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p><span style=\"color: #000000;\">\u00a0<\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-family: Open Sans, sans-serif;\"><span style=\"font-size: small;\">\u017br\u00f3d\u0142o: Ministerstwo Finans\u00f3w<\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50894e5c elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"50894e5c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-375c4a77\" data-id=\"375c4a77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26e4e7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26e4e7a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7c14e299\" data-id=\"7c14e299\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b73868c elementor-widget elementor-widget-text-editor\" data-id=\"7b73868c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><span style=\"color: #808080;\">DOFINANSOWANO ZE \u015aRODK\u00d3W MIASTA SZCZECIN<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5445a782\" data-id=\"5445a782\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-531343f7 elementor-widget elementor-widget-text-editor\" data-id=\"531343f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"text-decoration: underline; 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