Home / Dz.U. 2015 poz. 174
Regulation of the Council of Ministers of January 9, 2015 on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, and aid for local infrastructure
Rozporządzenie Rady Ministrów z dnia 9 stycznia 2015 r. w sprawie warunków udzielania zwolnień z podatku od nieruchomości oraz podatku od środków transportowych, stanowiących regionalną pomoc inwestycyjną, pomoc na kulturę i zachowanie dziedzictwa kulturowego, pomoc na infrastrukturę sportową i wielofunkcyjną infrastrukturę rekreacyjną oraz pomoc na infrastrukturę lokalną
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2015-01-09
Entry into force
2015-02-17
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxestax reliefslocal feesfinancial aid
Related acts
Amending Acts (4)
- Regulation of the Council of Ministers of January 2, 2018, amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, and aid for local infrastructure · 2018-01-09
- Regulation of the Council of Ministers of December 11, 2020 amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports · 2020-12-24
- Regulation of the Council of Ministers of December 14, 2021, amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports · 2021-12-31
- Regulation of the Council of Ministers of December 8, 2023, amending the regulation on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports · 2023-12-31
Information on Consolidated Text (3)
- Announcement of the Prime Minister of 22 January 2019 on the promulgation of the consolidated text of the regulation of the Council of Ministers on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Announcement of the Chairman of the Council of Ministers of July 25, 2025, on the promulgation of the uniform text of the Regulation of the Council of Ministers on the conditions for granting exemptions from property tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Announcement of the Chairman of the Council of Ministers of June 7, 2022, on the announcement of the consolidated text of the Regulation of the Council of Ministers on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
References (3)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 12 January 1991 on local taxes and fees. · art. 20d ust. 1
Acts referring to this act
- Implementing Regulations: Law of 12 January 1991 on local taxes and fees.
- Amended Acts: Regulation of the Council of Ministers of December 8, 2023, amending the regulation on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Amended Acts: Regulation of the Council of Ministers of December 14, 2021, amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Amended Acts: Regulation of the Council of Ministers of December 11, 2020 amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Amended Acts: Regulation of the Council of Ministers of January 2, 2018, amending the regulation on the conditions for granting exemptions from real estate tax and transport vehicle tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, and aid for local infrastructure
- Consolidated Text for an Act: Announcement of the Prime Minister of 22 January 2019 on the promulgation of the consolidated text of the regulation of the Council of Ministers on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Consolidated Text for an Act: Announcement of the Chairman of the Council of Ministers of June 7, 2022, on the announcement of the consolidated text of the Regulation of the Council of Ministers on the conditions for granting exemptions from real estate tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports
- Consolidated Text for an Act: Announcement of the Chairman of the Council of Ministers of July 25, 2025, on the promulgation of the uniform text of the Regulation of the Council of Ministers on the conditions for granting exemptions from property tax and transport means tax, constituting regional investment aid, aid for culture and cultural heritage preservation, aid for sports infrastructure and multifunctional recreational infrastructure, aid for local infrastructure, aid for regional airports, and aid for ports