According to the interpretation of the Director of National Tax Information, it is possible to benefit from a tax credit to purchase a portable computer where the device is individualised.
Provision Article 26(7a)(3) Act of 26 July 1991 on personal income tax (Journal of Laws of 2018, item 1509 as amended) define the expenditure for rehabilitation purposes and the expenses related to facilitating the performance of life activities incurred in the tax year by the taxable person who is a disabled person or a taxable person whose dependant is the disabled person.
Individual equipment, equipment and technical tools necessary for rehabilitation include only those which have the characteristics necessary to rehabilitate a disabled person or to facilitate the performance of life activities which are hindered by disabilities.
Individual equipment, equipment and technical tools necessary for rehabilitation include only those that have the characteristics necessary to rehabilitate a disabled person or to facilitate the performance of life activities which are hindered by disabilities. It is equipment having specific properties. When assessing the suitability of such equipment for rehabilitation of a particular disabled person and the needs of individual rehabilitation, a medical certificate issued by a specialist doctor will be helpful.
An individual interpretation was requested by a man with a significant degree of disability permanently issued. The taxpayer wanted to confirm that he could benefit from the rehabilitation relief and deduct the purchase of the laptop for the estimated amount of approx. 4,000 PLN.
According to the applicant, he has the right to benefit from the rehabilitation relief and the purchase of a laptop will facilitate his life. A man is excluded from social life, and carrying out activities such as shopping, paying bills at the post office or visiting a bank or office are a huge problem for him due to traffic restrictions.
Considerably difficult to do in a simple way because of not fully functioning hands, it makes it difficult for a man to pull out his wallet and deduct the appropriate amount to be paid.
A purchased laptop would help a man in his day-to-day operation, allow him to make deliveries with a delivery home, book visits to specialist doctors, as he could do these activities online. The taxpayer stated that the equipment would be equipped with specialized software, i.e.
software for the visually impaired or giving the ability to save the dictated text. A man would also have easier communication with the environment.
On the basis of the above, the Director of National Tax Information stated that the laptop would be individual equipment adapted to the applicant's disability, and the specialized software would fully individualise it for the taxpayer. Consequently, expenditure on a portable computer can be classified as expenditure for rehabilitation purposes.
interpretation number: 0112-KDIL3-2.4011. 419.2018.1.JK
Author: Paweł Boś, law student at Leon Kozminski Academy in Warsaw, marketing officer Russell Bedford