{"id":5398,"date":"2026-04-16T16:36:29","date_gmt":"2026-04-16T14:36:29","guid":{"rendered":"https:\/\/clpodatki.pl\/?p=5398"},"modified":"2026-10-13T11:21:54","modified_gmt":"2026-10-13T09:21:54","slug":"taxation-of-road-salt-storage-facilities-with-property-tax","status":"publish","type":"post","link":"https:\/\/clpodatki.pl\/en\/taxation-of-road-salt-storage-facilities-with-property-tax\/","title":{"rendered":"Taxation of road salt storage facilities with property tax"},"content":{"rendered":"<p><span dir=\"auto\">Changes to property tax effective from 2025 increasingly demonstrate that the classification of buildings is no longer straightforward. One area that raises particular concerns is the taxation of road salt storage facilities.<\/span><\/p>\n<p><span dir=\"auto\">In practice, we observe significant discrepancies in the approach of tax authorities, even when the facts are very similar. This leads to real tax risks, as the classification of a facility as a building or structure directly impacts the amount of tax liability.<\/span><\/p>\n<p><strong><span dir=\"auto\">Why is qualification crucial?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The difference between a building and a structure in property tax is fundamental:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">buildings are taxed based on usable area,<\/span><\/li>\n<li><span dir=\"auto\">buildings \u2013 on their value.<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span dir=\"auto\">In the case of infrastructure facilities, such as salt storage facilities, the financial implications of this qualification can be very significant.<\/span><\/p>\n<p><strong><span dir=\"auto\">Divergent positions of tax authorities<\/span><\/strong><\/p>\n<p><span dir=\"auto\">An analysis of the latest individual interpretations shows that tax authorities have not developed a uniform approach.<\/span><\/p>\n<p><strong><span dir=\"auto\">Example: interpretation of the Mayor of Jaworzno<\/span><\/strong><\/p>\n<p><span dir=\"auto\">In the interpretation of June 12, 2025, the company indicated that the salt warehouses:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">are closed and roofed facilities,<\/span><\/li>\n<li><span dir=\"auto\">they perform a protective function (protecting the salt from moisture),<\/span><\/li>\n<li><span dir=\"auto\">their basic technical parameter is capacity.<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span dir=\"auto\">At the same time, the company argued that the facility meets the criteria for both a building and a structure, but due to its function and the nature of storing bulk material, it should be treated as a structure.<\/span><\/p>\n<p><span dir=\"auto\">The tax authority disagreed with this position. It indicated that recognizing a facility as a structure is only justified if it was designed as a reservoir, and its primary technical parameter is capacity. In the case at hand, it was determined that the salt storage facility did not meet these criteria and should be classified as a building.<\/span><\/p>\n<p><strong><span dir=\"auto\">Position of other bodies: dominant direction<\/span><\/strong><\/p>\n<p><span dir=\"auto\">Other tax authorities also presented a similar approach.<\/span><\/p>\n<p><span dir=\"auto\">The Mayor of Gliwice pointed out that simply adapting a facility for salt storage doesn&#8217;t mean that its primary technical parameter is capacity. In his opinion, a salt warehouse, even a domed structure, remains a building whose function is to store materials.<\/span><\/p>\n<p><span dir=\"auto\">In turn, the Mayor of Szczekociny decided that the salt warehouse meets all the requirements of the definition of a building:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">has a roof and walls,<\/span><\/li>\n<li><span dir=\"auto\">is permanently attached to the ground,<\/span><\/li>\n<li><span dir=\"auto\">is equipped with installations,<\/span><\/li>\n<li><span dir=\"auto\">its basic parameter is usable area.<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span dir=\"auto\">Importantly, the body referred to the resolution of the Supreme Administrative Court from 2021, even though it was issued under the previous legal status.<\/span><\/p>\n<p><span dir=\"auto\">The Mayor of Zabrze expressed a similar opinion, emphasizing that the ability to determine the usable area and meeting the building&#8217;s structural requirements determines its classification as a building. In his opinion, the method of storing salt (e.g., directly on the floor) does not change the character of the building.<\/span><\/p>\n<p><strong><span dir=\"auto\">A different position \u2013 interpretation of the Mayor of Racib\u00f3rz<\/span><\/strong><\/p>\n<p><span dir=\"auto\">Against the background of the above decisions, the interpretation of the Mayor of Racib\u00f3rz of 29 April 2025 stands out, in which salt warehouses were classified as structures.<\/span><\/p>\n<p><span dir=\"auto\">The authority shared the applicant\u2019s arguments, according to which:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">the facility is used to collect bulk materials,<\/span><\/li>\n<li><span dir=\"auto\">its basic technical parameter is capacity (expressed e.g. in tons).<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span dir=\"auto\">As a result, it was assumed that the warehouse met the criteria for recognition as a building, without requiring further detailed justification.<\/span><\/p>\n<p><strong><span dir=\"auto\">Where is the problem?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The presented interpretations show that the key point of the dispute is to determine:<\/span><br \/>\n<strong><span dir=\"auto\">what constitutes the basic technical parameter of a warehouse \u2013 area or capacity?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">Authorities recognizing warehouses as buildings focus on:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">design features,<\/span><\/li>\n<li><span dir=\"auto\">possibility of determining the usable area,<\/span><\/li>\n<li><span dir=\"auto\">classic warehouse function.<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span dir=\"auto\">In turn, the approach qualifying them as buildings emphasizes:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">function of storing bulk materials,<\/span><\/li>\n<li><span dir=\"auto\">the importance of capacity as a key technical parameter.<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span dir=\"auto\">Our conclusions<\/span><\/strong><\/p>\n<p><span dir=\"auto\">In our opinion, this issue remains highly risky for taxpayers. Despite the prevailing interpretation that salt storage facilities should be classified as buildings, in our opinion such a classification is not without risk, as we see arguments in favor of recognizing their primary parameter as capacity.<\/span><\/p>\n<p><strong><span dir=\"auto\">What&#8217;s next?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">If you have any doubts regarding the taxation of warehouses or other facilities in real estate tax, it is worth analysing the situation before a possible inspection and considering applying for an individual interpretation to secure your tax settlements.<\/span><\/p>\n<p><span dir=\"auto\">The changing practice of authorities shows that even seemingly obvious classifications can be challenged.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Building or&nbsp;structure?<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[322,323],"tags":[428,430,427,426,429],"ppma_author":[95,99],"class_list":["post-5398","post","type-post","status-publish","format-standard","hentry","category-articles","category-blog","tag-building-or-structure-property-tax","tag-changes-to-property-tax-rules","tag-classification-of-building-structures","tag-pon","tag-property-tax"],"acf":[],"authors":[{"term_id":95,"user_id":0,"is_guest":1,"slug":"arkadiusz_lagowski","display_name":"Arkadiusz \u0141agowski","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg"},"author_category":"1","first_name":"Arkadiusz","last_name":"\u0141agowski","user_url":"https:\/\/pl.linkedin.com\/in\/arkadiusz-%C5%82agowski","job_title":"Doradca Podatkowy, Partner","description":"Tel.: +48 500 150 818"},{"term_id":99,"user_id":10,"is_guest":0,"slug":"anna-nowakowska","display_name":"Anna Nowakowska","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/01\/anna-nowakowska-strona-e1752242394385.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/01\/anna-nowakowska-strona-e1752242394385.jpg"},"author_category":"1","first_name":"Anna","last_name":"Nowakowska","user_url":"https:\/\/pl.linkedin.com\/in\/anna-nowakowska-doradcapodatkowy","job_title":"Doradca Podatkowy, Mened\u017cer ds. podatk\u00f3w dochodowych","description":"Tel.: +48 690 800 132"}],"_links":{"self":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/comments?post=5398"}],"version-history":[{"count":1,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5398\/revisions"}],"predecessor-version":[{"id":5399,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5398\/revisions\/5399"}],"wp:attachment":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/media?parent=5398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/categories?post=5398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/tags?post=5398"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}