{"id":32312,"date":"2022-04-21T18:15:00","date_gmt":"2022-04-21T16:15:00","guid":{"rendered":"https:\/\/leasing.sos.pl\/?p=32312"},"modified":"2022-04-16T18:54:35","modified_gmt":"2022-04-16T16:54:35","slug":"darowizna-samochodu-firmowego-wykupionego-z-leasingu","status":"publish","type":"post","link":"https:\/\/leasing.sos.pl\/blog\/darowizna-samochodu-firmowego-wykupionego-z-leasingu\/","title":{"rendered":"Darowizna samochodu firmowego wykupionego z leasingu"},"content":{"rendered":"\n<p>Tutaj zam\u00f3wisz leasing na firmowy samoch\u00f3d w 30 sek. Zapytanie o leasing samochodu na firm\u0119, kt\u00f3ry kiedy\u015b b\u0119dzie mo\u017cna darowa\u0107 wy\u015blemy do 20 najlepszych firm leasingowych w Polsce z pro\u015bb\u0105 o oferty dla Ciebie. Oczekuj na kontakt w ci\u0105gu 10 godz.<\/p>\n\n\n<style>.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-sm, 1rem);row-gap:var(--global-kb-gap-sm, 1rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_a34602-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1){order:2;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2){order:1;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3){order:12;}}@media all and 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class=\"rank-math-breadcrumb\"><p><span class=\"last\">Leasingi<\/span><\/p><\/nav>\n<\/div><\/div>\n\n\n\n<p>Leasing od lat jest jednym z najch\u0119tniej u\u017cywanych narz\u0119dzi finansowanie inwestycji w firmach. Przedsi\u0119biorcy preferuj\u0105 go przed kredytem bankowym oraz dotacjami z UE. Dlaczego? Korzy\u015bci przemawiaj\u0105cych za leasingiem jest wiele, to m.in. szybko\u015b\u0107 decyzji i mniej formalno\u015bci w por\u00f3wnaniu do stara\u0144 o kredyt oraz tarcza podatkowa.<\/p>\n\n\n\n<p>Z pewno\u015bci\u0105 magnesem przyci\u0105gaj\u0105cym w\u0142a\u015bcicieli firm by\u0142 r\u00f3wnie\u017c mo\u017cliwo\u015b\u0107 korzystnego wykupu leasingowanej rzeczy, np. samochodu. Po zap\u0142aceniu ostatniej raty leasingu operacyjnego wystarczy\u0142o ui\u015bci\u0107 kwot\u0119 wykupu (cz\u0119sto tylko 1 proc. warto\u015bci pocz\u0105tkowej) i leasingowany przedmiot przechodzi\u0142 na w\u0142asno\u015b\u0107 firmy lub do maj\u0105tku osobistego.<\/p>\n\n\n\n<p>Wyboru nie mia\u0142y sp\u00f3\u0142ki prawa handlowego (sp\u00f3\u0142ki z o.o., sp\u00f3\u0142ki komandytowe, sp\u00f3\u0142ki jawne, sp\u00f3\u0142ki akcyjne, proste sp\u00f3\u0142ki akcyjne). W gr\u0119 wchodzi\u0142 tylko wykup do maj\u0105tku firmowego.<\/p>\n\n\n\n<p>Co po wykupie? Nowy w\u0142a\u015bciciel &#8211; firma lub osoba prywatna &#8211; mog\u0142a sprzeda\u0107 przedmiot bez p\u0142acenia podatku po up\u0142ywie 6 miesi\u0119cy od nabycia. Tak korzystne rozwi\u0105zanie obowi\u0105zywa\u0142o do ko\u0144ca 2021 roku. Sytuacj\u0119 zmieni\u0142a reforma Polskiego \u0141adu.<\/p>\n\n\n\n<p>Nadal mo\u017cna wykupi\u0107 przedmiot do maj\u0105tku prywatnego. Jednak za p\u00f3\u017aniejsz\u0105 sprzeda\u017c poleasingowego auta trzeba od stycznia 2022 roku zap\u0142aci\u0107 podatek od dochodu. Daniny dla pa\u0144stwa unikniemy czekaj\u0105c ze sprzeda\u017c\u0105 a\u017c 6 lat od wycofania samochodu z firmy. Wielu przedsi\u0119biorc\u00f3w zastanawia si\u0119 zatem <a href=\"https:\/\/leasing.sos.pl\/blog\/czy-leasing-dalej-sie-oplaca\/\" target=\"_blank\" rel=\"noreferrer noopener\">czy leasing auta nadal si\u0119 op\u0142aca<\/a>. Kr\u00f3tka odpowied\u017a brzmi: zdecydowanie tak! Oto jak dzia\u0142a darowizna samochodu wykupionego z leasingu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Darowizna samochodu wykupionego z leasingu \u2013 czy to mo\u017cliwe?<\/h2>\n\n\n\n<p>Znowelizowana ustawa o PIT stanowi, \u017ce przych\u00f3d ze sprzeda\u017cy rzeczy ruchomej (np. auta), wykupionej do maj\u0105tku osobistego, b\u0119dzie uznany za przych\u00f3d z dzia\u0142alno\u015bci gospodarczej, je\u017celi mi\u0119dzy pierwszym dniem miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu, w kt\u00f3rym rzecz ta zostanie wycofana z firmy a dniem jej zbycia nie up\u0142ynie sze\u015b\u0107 lat.<\/p>\n\n\n\n<p>Ustawodawca pozostawi\u0142 jednak furtk\u0119 &#8211; sprzeda\u017c bez podatku poleasingowego auta jest mo\u017cliwa. Ta furtka to darowizna przedmiotu wykupionego z leasingu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Darowizna samochodu \u2013 na czym w og\u00f3le polega?<\/h2>\n\n\n\n<p>Na czym polega darowizna samochodu wykupionego z leasingu? To przekazanie auta (lub innego przedmiotu) w darowi\u017anie wybranej osobie. Je\u017celi to osoba z tzw. zerowej grupy podatkowej, to nie zap\u0142aci podatku. Kto znajduje si\u0119 w tej grupie? Zgodnie z ustaw\u0105 o&nbsp; podatku od spadk\u00f3w i darowizn to osoby bliskie:<\/p>\n\n\n\n<ul><li>ma\u0142\u017conek,<\/li><li>zst\u0119pni (czyli dzieci, wnuki, prawnuki),<\/li><li>wst\u0119pni (rodzice, dziadkowie, pradziadkowie),<\/li><li>rodze\u0144stwo,<\/li><li>ojczym,<\/li><li>macocha,<\/li><li>pasierb.<\/li><\/ul>\n\n\n\n<p>Je\u017celi samoch\u00f3d nabyty do u\u017cytku prywatnego zostanie podarowany bliskiej osobie, a ta sprzeda go po up\u0142ywie 6 miesi\u0119cy, to nie b\u0119dzie musia\u0142a zap\u0142aci\u0107 podatku od spadk\u00f3w i darowizn oraz podatku dochodowego PIT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Darowizna samochodu tylko po wykupie z leasingu!<\/h2>\n\n\n\n<p>Darowizna auta mo\u017cliwa jest tylko po wykupie pojazdu z leasingu. Dlaczego? Pow\u00f3d jest prosty. Podczas leasingu w\u0142a\u015bcicielem samochodu jest finansuj\u0105cy czyli bank lub inna instytucja leasingowa. Przedsi\u0119biorca jest korzystaj\u0105cym &#8211; w zamian za op\u0142at\u0119 rat leasingu mo\u017ce u\u017cywa\u0107 leasingowany przedmiot. Nie jest jednak jego w\u0142a\u015bcicielem!<\/p>\n\n\n\n<p>Ta sytuacja mo\u017ce si\u0119 zmieni\u0107 wraz z ko\u0144cem umowy leasingowej. Po zap\u0142aceniu ostatniej raty leasingu operacyjnego, korzystaj\u0105cy mo\u017ce zwr\u00f3ci\u0107 auto finansuj\u0105cemu lub je wykupi\u0107 do maj\u0105tku prywatnego\/firmowego.<\/p>\n\n\n\n<p>W opcji wykupu z leasingu operacyjnego: leasingodawca wystawia faktur\u0119 sprzeda\u017cy i w ten spos\u00f3b przenosi w\u0142asno\u015b\u0107 przedmiotu umowy na dotychczasowego leasingobiorc\u0119.<\/p>\n\n\n\n<p>Warto pami\u0119ta\u0107, \u017ce nie ma znaczenia czy faktura zostanie wystawiona na dane prywatne czy firmowe. Je\u017celi samoch\u00f3d nie zosta\u0142 uj\u0119ty w ewidencji \u015brodk\u00f3w trwa\u0142ych\/ewidencji wyposa\u017cenia to przechodzi do maj\u0105tku prywatnego.<\/p>\n\n\n\n<p>Sprawd\u017a<a href=\"https:\/\/leasing.sos.pl\/blog\/jak-korzystnie-wykupic-samochod-z-leasingu\/\" data-type=\"post\" data-id=\"10819\"> jak korzystnie wykupi\u0107 auto z leasingu operacyjnego<\/a>!<\/p>\n\n\n\n<p>W przypadku <a href=\"https:\/\/leasing.sos.pl\/blog\/operacyjny-finansowy-pozyczka-leasingowa\/\" target=\"_blank\" rel=\"noreferrer noopener\">leasingu finansowego<\/a> &#8211; zdecydowanie mniej popularnego ni\u017c operacyjny &#8211; przedmiot automatycznie przechodzi na w\u0142asno\u015b\u0107 korzystaj\u0105cego po sp\u0142acie ostatniej raty.<\/p>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_656575-f7{margin-bottom:-10px;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_656575-f7 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_656575-f7 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_656575-f7{margin-bottom:0px;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_656575-f7 alignwide wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_267302-55, .kt-inside-inner-col > .kadence-column_267302-55:not(.specificity){margin-bottom:-10px;}.kadence-column_267302-55 > .kt-inside-inner-col,.kadence-column_267302-55 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_267302-55 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_267302-55 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_267302-55 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_267302-55{position:relative;}@media all and (max-width: 1024px){.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_267302-55 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-icon.kt-svg-icons_f95a73-4d{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_f95a73-4d alignnone\"><style>.kt-svg-item-_be0784-78 .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-_be0784-78\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_lightbulb\"><svg viewBox=\"0 0 384 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M272 428v28c0 10.449-6.68 19.334-16 22.629V488c0 13.255-10.745 24-24 24h-80c-13.255 0-24-10.745-24-24v-9.371c-9.32-3.295-16-12.18-16-22.629v-28c0-6.627 5.373-12 12-12h136c6.627 0 12 5.373 12 12zm-143.107-44c-9.907 0-18.826-6.078-22.376-15.327C67.697 267.541 16 277.731 16 176 16 78.803 94.805 0 192 0s176 78.803 176 176c0 101.731-51.697 91.541-90.516 192.673-3.55 9.249-12.47 15.327-22.376 15.327H128.893zM112 176c0-44.112 35.888-80 80-80 8.837 0 16-7.164 16-16s-7.163-16-16-16c-61.757 0-112 50.243-112 112 0 8.836 7.164 16 16 16s16-7.164 16-16z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"]{margin-top:20px;text-align:center;font-size:36px;font-weight:700;font-style:normal;text-transform:uppercase;letter-spacing:1.5px;}.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1 mark, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"]{line-height:34px;}}<\/style>\n<p class=\"kt-adv-heading_2d55fc-db1 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading_2d55fc-db1\">LEASING BEZPO\u015aREDNI?<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_af1201-452, .wp-block-kadence-advancedheading.kt-adv-heading_af1201-452[data-kb-block=\"kb-adv-heading_af1201-452\"]{text-align:center;font-weight:600;font-style:normal;text-transform:lowercase;letter-spacing:0px;}.wp-block-kadence-advancedheading.kt-adv-heading_af1201-452 mark, .wp-block-kadence-advancedheading.kt-adv-heading_af1201-452[data-kb-block=\"kb-adv-heading_af1201-452\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_af1201-452 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading_af1201-452\"><em>U\u017cyj poni\u017cszego kwestionariusza a nasi partnerzy (banki i firmy leasingowe) przygotuj\u0105 niezb\u0119dne informacje w sprawie leasingu oraz jego wyceny!<\/em><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette3, #1A202C);width:80%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:50px!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:35px!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_f0caea-fe\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_96f954-ff{margin-top:30px;margin-bottom:-15px;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_96f954-ff > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_96f954-ff > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_96f954-ff{margin-top:0px;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{padding-bottom:27px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_96f954-ff alignwide wp-block-kadence-rowlayout\"><div class=\"kt-blocks-carousel kb-blocks-bg-slider kt-carousel-container-dotstyle-none\"><div class=\"kt-blocks-carousel-init kb-blocks-bg-slider-init kt-carousel-arrowstyle-none kt-carousel-dotstyle-none\" data-slider-anim-speed=\"400\" data-slider-type=\"slider\" data-slider-scroll=\"1\" data-slider-arrows=\"false\" data-slider-fade=\"true\" data-slider-dots=\"false\" data-slider-hover-pause=\"false\" data-slider-auto=\"true\" data-slider-speed=\"500\"><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-0\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Santander-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-1\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Idea-Getin-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-2\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/mLeasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-3\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/PEAC-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-4\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Impuls-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-5\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/ING-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-6\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Millennium-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-7\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/SGB-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-8\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Pekao-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-9\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Noble-Finance-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-10\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/PKO-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-11\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/EFL-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-12\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Cofidis-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-13\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/GRENKE-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-14\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/BNP-Paribas-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-15\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/BOS-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-16\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Alior-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-17\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Polski-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><\/div><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:var(--global-kb-spacing-4xl, 8rem);padding-left:var(--global-kb-spacing-4xl, 8rem);}.kadence-column_264a89-66 > .kt-inside-inner-col,.kadence-column_264a89-66 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_264a89-66 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_264a89-66 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_264a89-66 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_264a89-66 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_264a89-66{position:relative;}@media all and (max-width: 1024px){.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_264a89-66 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"frm_forms  with_frm_style frm_center_submit frm_style_kadence\" id=\"frm_form_17_container\" ><form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form  frm_ajax_submit  frm_pro_form  frm_logic_form \" id=\"form_pytania_leasing\"  ><div class=\"frm_form_fields  frm_page_num_1\"><fieldset><legend class=\"frm_screen_reader\">L.4  Leasing bezpo\u015bredni<\/legend><div class=\"frm_fields_container\"><input type=\"hidden\" name=\"frm_action\" value=\"create\" \/><input type=\"hidden\" name=\"form_id\" value=\"17\" \/><input type=\"hidden\" name=\"frm_hide_fields_17\" id=\"frm_hide_fields_17\" value=\"\" \/><input type=\"hidden\" name=\"form_key\" value=\"pytania_leasing\" \/><input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/><input type=\"hidden\" id=\"frm_submit_entry_17\" name=\"frm_submit_entry_17\" value=\"0927475ab6\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/wp-json\/wp\/v2\/posts\/32312\/\" \/><input type=\"hidden\" name=\"item_meta[811]\" id=\"field_jq23f\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[812]\" id=\"field_8xaj9\" value=\"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/32312\/\"  data-frmval=\"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/32312\/\"   \/><input type=\"hidden\" name=\"item_meta[1399]\" id=\"field_cc17t\" value=\"\" \/><div id=\"frm_field_302_container\" class=\"frm_form_field frm_section_heading form-field \"><h3 class=\"frm_pos_top frm_section_spacing\">Co planujesz wyleasingowa\u0107?<\/h3><div id=\"frm_field_326_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm_three_col\"><div  id=\"field_ko1zz_label\" class=\"frm_primary_label\"><span class=\"frm_required\"><\/span><\/div><div class=\"frm_opt_container\" aria-labelledby=\"field_ko1zz_label\" role=\"radiogroup\" aria-required=\"true\"><div class=\"frm_radio\" id=\"frm_radio_326-302-0\"><label for=\"field_ko1zz-0\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-0\" value=\"Maszyny rolnicze, le\u015bne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny rolnicze, le\u015bne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-1\"><label for=\"field_ko1zz-1\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-1\" value=\"Technologie i automatyka\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Technologie i automatyka<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-2\"><label for=\"field_ko1zz-2\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-2\" value=\"Auta osobowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Auta osobowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-3\"><label for=\"field_ko1zz-3\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-3\" value=\"Jachty, \u0142odzie, motor\u00f3wki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Jachty, \u0142odzie, motor\u00f3wki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-4\"><label for=\"field_ko1zz-4\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-4\" value=\"Maszyny CNC, frezarki, obrabiarki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny CNC, frezarki, obrabiarki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-5\"><label for=\"field_ko1zz-5\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-5\" value=\"Sprz\u0119t i meble do biur, sklep\u00f3w\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t i meble do biur, sklep\u00f3w<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-6\"><label for=\"field_ko1zz-6\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-6\" value=\"Sprz\u0119t warsztatowy, narz\u0119dzia\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t warsztatowy, narz\u0119dzia<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-7\"><label for=\"field_ko1zz-7\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-7\" value=\"Sprz\u0119t IT, serwery, oprogramowanie\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t IT, serwery, oprogramowanie<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-8\"><label for=\"field_ko1zz-8\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-8\" value=\"Biura, magazyny i nieruchomo\u015bci\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Biura, magazyny i nieruchomo\u015bci<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-9\"><label for=\"field_ko1zz-9\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-9\" value=\"Busy i pojazdy dostawcze\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Busy i pojazdy dostawcze<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-10\"><label for=\"field_ko1zz-10\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-10\" value=\"Ci\u0105gniki siod\u0142owe, naczepy\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Ci\u0105gniki siod\u0142owe, naczepy<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-11\"><label for=\"field_ko1zz-11\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-11\" value=\"W\u00f3zki wid\u0142owe i paleciaki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> W\u00f3zki wid\u0142owe i paleciaki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-12\"><label for=\"field_ko1zz-12\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-12\" value=\"Sprz\u0119t kosmetyczny, fitness\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t kosmetyczny, fitness<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-13\"><label for=\"field_ko1zz-13\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-13\" value=\"Linie lub maszyny produkcyjne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Linie lub maszyny produkcyjne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-14\"><label for=\"field_ko1zz-14\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-14\" value=\"Skutery, motocykle i quady\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Skutery, motocykle i quady<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-15\"><label for=\"field_ko1zz-15\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-15\" value=\"Pojazdy specjalistyczne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Pojazdy specjalistyczne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-16\"><label for=\"field_ko1zz-16\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-16\" value=\"Autokary, busy osobowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Autokary, busy osobowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-17\"><label for=\"field_ko1zz-17\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-17\" value=\"Panele, fotowoltaika\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Panele, fotowoltaika<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-18\"><label for=\"field_ko1zz-18\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-18\" value=\"Sprz\u0119t i maszyny wytw\u00f3rcze\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t i maszyny wytw\u00f3rcze<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-19\"><label for=\"field_ko1zz-19\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-19\" value=\"Maszyny budowlane, drogowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny budowlane, drogowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-20\"><label for=\"field_ko1zz-20\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-20\" value=\"Sprz\u0119t medyczny, dla aptek\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t medyczny, dla aptek<\/label><\/div><\/div><\/div><\/div><input type=\"hidden\" name=\"frm_page_order_17\" id=\"frm_page_order_17\" value=\"13\" \/><input type=\"hidden\" name=\"item_meta[329]\" id=\"field_b6roe\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1010]\" id=\"field_mcmxc\" value=\"\"  data-sectionid=\"329\"\/><input type=\"hidden\" name=\"item_meta[1609]\" id=\"field_qxrtl\" value=\"Netto\"  data-sectionid=\"329\" data-frmval=\"Netto\"   \/><input type=\"hidden\" name=\"item_meta[330]\" id=\"field_q1v84\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1915]\" id=\"field_52ecy\" value=\"5269\"  data-frmval=\"5269\"   \/><input type=\"hidden\" name=\"item_meta[328]\" id=\"field_ix62n\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1404]\" id=\"field_zt4ds\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1408]\" id=\"field_naei3-0\" value=\"Firma\/JDG\"  data-sectionid=\"336\" data-frmval=\"Firma\/JDG\"   \/><input type=\"hidden\" name=\"item_meta[1414]\" id=\"field_r7zxt\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1407]\" id=\"field_st0ro\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1409]\" id=\"field_cv9ar\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[335]\" id=\"field_qd5jo-0\" value=\"\"  data-sectionid=\"332\"\/><input type=\"hidden\" name=\"item_meta[333]\" id=\"field_bx6id\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[334]\" id=\"field_f0pde\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1419]\" id=\"field_biivq\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[340]\" id=\"field_y2niu-0\" value=\"\"  data-sectionid=\"1419\"\/><input type=\"hidden\" name=\"item_meta[1420]\" id=\"field_xt6un\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1421]\" id=\"field_l7cc8\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1405]\" id=\"field_7h7tz-0\" value=\"\"  data-sectionid=\"1421\"\/><input type=\"hidden\" name=\"item_meta[1422]\" id=\"field_wep20\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[343]\" id=\"field_mqvfe\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[341]\" id=\"field_ccy38\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[322]\" id=\"field_ymr4xadb5e748af-0\" value=\"\"  data-sectionid=\"341\"\/><input type=\"hidden\" name=\"item_meta[342]\" id=\"field_e9mf\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[346]\" id=\"field_xeoaz\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[317]\" id=\"field_wku54d87c2fea78\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[318]\" id=\"field_7e99f\" value=\"\"  data-sectionid=\"317\" pattern=\"[^\\s]+$\"   \/><input type=\"hidden\" name=\"item_meta[1411]\" id=\"field_2nrkq\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[319]\" id=\"field_cfqcz5f07741e8d\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[320]\" id=\"field_og4gva4be54afcb\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[321]\" id=\"field_xxju1d0ee562119\" value=\"\"  data-sectionid=\"317\" pattern=\"\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d$\"   \/><input type=\"hidden\" name=\"item_meta[1412]\" id=\"field_kg85x\" value=\"\"  data-sectionid=\"317\" pattern=\"\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d$\"   \/><input type=\"hidden\" name=\"item_meta[323]\" id=\"field_bosaf1c886bc9d5\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[324]\" id=\"field_45aa980f4d8b05c-0\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[831]\" id=\"field_eei0n\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[2375]\" id=\"field_vkxe7\" value=\"\" \/><input type=\"hidden\" name=\"item_key\" value=\"\" \/><div class=\"frm__6562105271e2f\"><label for=\"frm_email_17\" >If you are human, leave this field blank.<\/label><input  id=\"frm_email_17\" type=\"text\" class=\"frm_verify\" name=\"frm__6562105271e2f\" value=\"\" autocomplete=\"false\"  \/><\/div><input name=\"frm_state\" type=\"hidden\" value=\"1aXwvtr3\/MOWX\/ZAvrgraqW4SGwtyg27RdiQ\/F+xh3ZyD8ZO\/ZgdeQOwMxTG37I0W2SAJcpfbxnEAAJH4aIQ5Q==\" \/><div class=\"frm_submit\"><button class=\"frm_button_submit\" type=\"submit\"  >ZAM\u00d3W LEASING<\/button><\/div><\/div><\/fieldset><\/div><\/form><\/div>\n\n<style>.wp-block-kadence-image.kb-image_e6867a-a0:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:10px;}.kb-image_e6867a-a0 .kb-image-has-overlay:after{opacity:0.3;}@media all and (max-width: 767px){.wp-block-kadence-image.kb-image_e6867a-a0:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:10px;}}<\/style>\n<div class=\"wp-block-kadence-image kb-image_e6867a-a0\"><figure class=\"aligncenter size-thumbnail\"><img decoding=\"async\" width=\"150\" height=\"44\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-150x44.png\" alt=\"Leasingujesz bezpiecznie - Certyfikat SSL oraz Norton Safe Web to potwierdzaj\u0105\" class=\"kb-img wp-image-13442\" title=\"Leasingujesz bezpiecznie - Certyfikat SSL oraz Norton Safe Web potwierdzaj\u0105!\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-150x44.png 150w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-20x6.png 20w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_3e8050-ea > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_3e8050-ea alignwide wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_98fca9-38, .kt-inside-inner-col > .kadence-column_98fca9-38:not(.specificity){margin-top:-15px;}.kadence-column_98fca9-38 > .kt-inside-inner-col,.kadence-column_98fca9-38 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_98fca9-38 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_98fca9-38 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_98fca9-38 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_98fca9-38{position:relative;}@media all and (max-width: 1024px){.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_98fca9-38 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette3, #1A202C);width:80%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:50px!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:35px!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_33abc9-0b\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"250\" height=\"83\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom.jpg\" alt=\"Fachowcy od leasingu znajd\u0105 dla Ciebie najlepsz\u0105 ofert\u0119 - sprawd\u017a i zaufaj naszym doradcom\" class=\"wp-image-26917\" title=\"\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom.jpg 250w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom-150x50.jpg 150w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/figure><\/div>\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Wykup samochodu z leasingu i darowizna \u2013 kto mo\u017ce?<\/h2>\n\n\n\n<p>Samoch\u00f3d mo\u017ce wykupi\u0107 z leasingu osoba, kt\u00f3ra by\u0142a leasingobiorc\u0105 (korzystaj\u0105cym). Zazwyczaj to firma (jednoosobowa lub sp\u00f3\u0142ka), cho\u0107 coraz wi\u0119ksz\u0105 popularno\u015b\u0107 zdobywa leasing konsumencki dedykowany osobom prywatnym.<\/p>\n\n\n\n<p>Umowa darowizny samochodu polega na bezp\u0142atnym przekazaniu w\u0142asno\u015bci pojazdu innej osobie. Umowa nie musi by\u0107 zawarta u notariusza, obowi\u0105zuj\u0105ca b\u0119dzie spisana odr\u0119cznie.<\/p>\n\n\n\n<p>Darowizna auta mo\u017ce zosta\u0107 dokonana przez w\u0142a\u015bciciela samochodu wykupionego z leasingu. Samoch\u00f3d mo\u017ce podarowa\u0107 dowolnej osobie, jednak najwi\u0119ksze korzy\u015bci podatkowe &#8211; je\u017celi w zamy\u015ble jest p\u00f3\u017aniejsza sprzeda\u017c auta &#8211; przyniesie darowizna dla bliskiej osoby (z zerowej grupy podatkowej). Taka osoba nie zap\u0142aci podatku od darowizn, a p\u00f3\u017aniej podatku PIT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Darowizna samochodu firmowego a podatek PIT<\/h2>\n\n\n\n<p>Sprzeda\u017c auta nabytego z leasingu (po up\u0142ywie 6 miesi\u0119cy) nie by\u0142a obci\u0105\u017cona podatkiem dochodowym &#8211; tak by\u0142o do ko\u0144ca 2021 roku. Po reformie Polskiego \u0141adu, sprzeda\u017c bez podatku mo\u017cliwa jest dopiero po up\u0142ywie 6 lat od wykupu z leasingu.<\/p>\n\n\n\n<p>Sposobem na unikni\u0119cie tego podatku jest darowizna auta wykupionego z leasingu firmowego. Operacja wygl\u0105da nast\u0119puj\u0105co:<\/p>\n\n\n\n<ol type=\"1\"><li>op\u0142acenie faktury wykupu przez leasingobiorc\u0119<\/li><li>auto przechodzi na w\u0142asno\u015b\u0107 korzystaj\u0105cego &#8211; faktura nie jest wprowadzana do firmy<\/li><li>dotychczasowy leasingobiorca, a teraz w\u0142a\u015bciciel przekazuje je w darowi\u017anie<\/li><li>je\u017celi darowizna dotyczy osoby z zerowej grupy podatkowej to taka osoba nie p\u0142aci podatku od darowizn<\/li><li>obdarowany mo\u017ce sprzeda\u0107 auto po 6 miesi\u0105cach (licz\u0105c od ko\u0144ca miesi\u0105ca) bez konieczno\u015bci zap\u0142aty podatku PIT<\/li><li>obdarowany musi z\u0142o\u017cy\u0107 formularz SD-Z2 w urz\u0119dzie skarbowym o ile suma darowizn od jednego darczy\u0144cy przekracza 9637 z\u0142 w ci\u0105gu ostatnich 5 lat i nie zosta\u0142a przekazana aktem notarialnym.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Darowizna auta firmowego a VAT<\/h2>\n\n\n\n<p>Darowizna nie zwalnia z obowi\u0105zku rozliczenia i zap\u0142aty VAT przez darczy\u0144c\u0119 &#8211; je\u017celi podatek zosta\u0142 odliczony przy wykupie. Sposobem na unikni\u0119cie podatku od towaru i us\u0142ug jest wykupienie samochodu do maj\u0105tku prywatnego, a nie firmowego.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Wykup samochodu z leasingu na osob\u0119 prywatn\u0105 i darowizna \u2013 na co uwa\u017ca\u0107?<\/h2>\n\n\n\n<p>Zastanawiasz si\u0119 nad wykupem samochodu z leasingu, a potem przekazaniem go w darowi\u017anie? Pami\u0119taj:<\/p>\n\n\n\n<ul><li>wykup do maj\u0105tku prywatnego (a potem ew. darowizna) mo\u017cliwy jest tylko w przypadku niekt\u00f3rych firm: jednoosobowej dzia\u0142alno\u015bci gospodarczej oraz wsp\u00f3lnik\u00f3w sp\u00f3\u0142ki cywilnej (takiego prawa nie maj\u0105 sp\u00f3\u0142ki prawa handlowego czyli p\u0142atnicy CIT),<\/li><li>osoba obdarowana musi zg\u0142osi\u0107 ten fakt do urz\u0119du skarbowego, je\u017celi suma darowizn od jednej osoby przekracza 9637 z\u0142 w ci\u0105gu ostatnich 5 lat i nie zosta\u0142a zrobiona w formie aktu notarialnego,<\/li><li>wykupu z leasingu nale\u017cy dokona\u0107 do maj\u0105tku prywatnego (bez wprowadzania faktury do firmy), dzi\u0119ki temu unikniesz podatku dochodowego oraz naliczenia VAT,<\/li><li>zawsze trzeba pami\u0119ta\u0107, \u017ce je\u017celi wykupiony \u015brodek trwa\u0142y trafi do maj\u0105tku firmy i zaliczamy go do koszt\u00f3w uzyskania przychodu to zrodzi to konsekwencje podatkowe przy pr\u00f3bie jego dalszej odsprzeda\u017cy,<\/li><li>je\u017celi planujemy wykupi\u0107 auto do maj\u0105tku prywatnego, to warto dobrze przemy\u015ble\u0107 wysoko\u015b\u0107 kwoty wykupu przed podpisaniem umowy leasingowej &#8211; nie b\u0119dziemy \u017ca\u0142owali, \u017ce niska cena rezydualna nie powi\u0119kszy\u0142a nam koszt\u00f3w uzyskania przychod\u00f3w lub nie zasili\u0142a wykazu naszych \u015brodk\u00f3w trwa\u0142ych.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Leasing a darowizna &#8211; podsumowanie<\/h2>\n\n\n\n<p>Samoch\u00f3d po leasingu i darowizna &#8211; to obecnie legalne i najbardziej op\u0142acalne rozwi\u0105zanie dla os\u00f3b, kt\u00f3re chc\u0105 sprzeda\u0107 poleasingowe auto. W ten spos\u00f3b mo\u017cna unikn\u0105\u0107 podatku dochodowego (oraz podatku od darowizny, je\u017celi obdarowany nale\u017cy do bliskiej rodziny).<\/p>\n\n\n<style>#kt-layout-id_e471a9-81 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_e471a9-81 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_e471a9-81 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:80px;padding-bottom:0px;grid-template-columns:minmax(0, calc(85% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(15% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_e471a9-81 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_e471a9-81\" class=\"kt-row-layout-inner kt-layout-id_e471a9-81\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-85  kt-custom-second-width-15 kb-theme-content-width\"><style>.kadence-column_354130-f5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col,.kadence-column_354130-f5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_354130-f5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_354130-f5 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column_354130-f5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_354130-f5{position:relative;}@media all and (max-width: 1024px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_354130-f5\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d67eb6-00 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:60px;padding-bottom:200px;grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(55% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d67eb6-00 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{padding-bottom:130px;grid-template-columns:minmax(0, 1fr);}}#kt-layout-id_d67eb6-00 .absolute-column {  }<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_d67eb6-00\" class=\"kt-row-layout-inner kt-row-has-bg kt-layout-id_d67eb6-00 has-theme-palette-7-background-color\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-45  kt-custom-second-width-55 kb-theme-content-width\"><style>.kadence-column_c84a86-22 > .kt-inside-inner-col{display:flex;}.kadence-column_c84a86-22 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col,.kadence-column_c84a86-22 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_c84a86-22{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_c84a86-22{position:relative;}@media all and (max-width: 1024px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_c84a86-22\"><div class=\"kt-inside-inner-col\"><style>.kb-image_c3d658-b3.kb-image-is-ratio-size, .kb-image_c3d658-b3 .kb-image-is-ratio-size{max-width:401px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3 .kb-image-is-ratio-size{align-self:unset;}.kb-image_c3d658-b3 figure{max-width:401px;}.kb-image_c3d658-b3 .image-is-svg, .kb-image_c3d658-b3 .image-is-svg img{width:100%;}.kb-image_c3d658-b3 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image_c3d658-b3\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"501\" height=\"550\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png\" alt=\"Mo\u017cesz zam\u00f3wi\u0107 wygodnie leasing online - bez wstawania z krzes\u0142a\" class=\"kb-img wp-image-31131\" title=\"\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png 501w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-273x300.png 273w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-137x150.png 137w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_11252d-92 > .kt-inside-inner-col{display:flex;}.wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{margin-right:-100px;}.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:30px;padding-right:30px;}.kadence-column_11252d-92 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col,.kadence-column_11252d-92 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_11252d-92{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col{background-color:var(--global-palette4, #2D3748);}.kadence-column_11252d-92 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_11252d-92{position:relative;}@media all and (max-width: 1024px){.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:12px;padding-bottom:12px;padding-left:12px;padding-right:12px;flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_11252d-92\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-top:20px;margin-right:20px;margin-bottom:0px;margin-left:0px;padding-left:0px;font-size:28px;line-height:92px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14 mark, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-right:40px;margin-left:20px;font-size:22px;line-height:56px;}}<\/style>\n<p class=\"kt-adv-heading_7d3056-b14 wp-block-kadence-advancedheading has-theme-palette-8-color has-text-color\" data-kb-block=\"kb-adv-heading_7d3056-b14\">Tak, jak chcesz!<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{font-size:42px;line-height:50px;font-weight:900;font-style:normal;letter-spacing:1px;}.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455 mark, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{margin-top:20px;margin-right:40px;margin-bottom:0px;margin-left:20px;font-size:26px;line-height:30px;text-align:left!important;}}<\/style>\n<p class=\"kt-adv-heading_c776d0-455 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_c776d0-455\">KOMPLEKSOWA<br>DOSTAWA LEASINGU<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_889f46-e7 .kt-button{font-weight:normal;font-style:normal;}.kt-btns_889f46-e7 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{padding-left:18px;padding-right:18px;padding-top:10px;padding-bottom:10px;color:var(--global-palette9, #ffffff);font-size:24px;background:var(--global-palette1, #3182CE);border-color:var(--global-palette1, #3182CE);border-style:solid;margin-top:10px;margin-right:10px;margin-bottom:10px;margin-left:10px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{border-color:var(--global-palette6, #718096);}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{background:var(--global-palette6, #718096);}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:40px;margin-right:60px;margin-bottom:20px;margin-left:10px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{justify-content:flex-start;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{font-size:16px;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-left kt-btns-wrap kt-btns_889f46-e7\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-custom kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/leasing.sos.pl\/wniosek-o-leasing-online\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"border-radius:1px;border-width:3px;letter-spacing:2px\"><span class=\"kt-btn-inner-text\"><strong>ZAM\u00d3W WYGODNY LEASING ONLINE<\/strong><\/span><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_07ffb6-15 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col,.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_07ffb6-15 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_07ffb6-15{position:relative;}@media all and (max-width: 1024px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_07ffb6-15\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>#kt-layout-id_d1d2a3-ec{margin-top:-130px;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;padding-bottom:80px;grid-template-columns:minmax(0, calc(25% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(75% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d1d2a3-ec > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d1d2a3-ec > 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.kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_0f7f23-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_0f7f23-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_0f7f23-31{position:relative;}@media all and (max-width: 1024px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_0f7f23-31\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column_65f70c-88 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col,.kadence-column_65f70c-88 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_65f70c-88 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_65f70c-88 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_65f70c-88{position:relative;}@media all and (max-width: 1024px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_65f70c-88\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_abab53-34 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_abab53-34 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_abab53-34 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;grid-template-columns:repeat(3, minmax(0, 1fr));}#kt-layout-id_abab53-34 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignnone\"><div id=\"kt-layout-id_abab53-34\" class=\"kt-row-layout-inner kt-layout-id_abab53-34\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row\"><style>.kadence-column_7723c8-f9 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col,.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_7723c8-f9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_7723c8-f9{position:relative;}@media all and (max-width: 1024px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_7723c8-f9\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_689cb7-e1 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_689cb7-e1{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_689cb7-e1 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-fe_box\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 24 24\" height=\"50\" width=\"50\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12.89 1.45l8 4A2 2 0 0 1 22 7.24v9.53a2 2 0 0 1-1.11 1.79l-8 4a2 2 0 0 1-1.79 0l-8-4a2 2 0 0 1-1.1-1.8V7.24a2 2 0 0 1 1.11-1.79l8-4a2 2 0 0 1 1.78 0z\"><\/path><polyline points=\"2.32 6.16 12 11 21.68 6.16\"><\/polyline><line x1=\"12\" y1=\"22.76\" x2=\"12\" y2=\"11\"><\/line><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_f2d01f-71\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16 mark, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_49067f-cd16 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_49067f-cd16\"><meta charset=\"utf-8\">21+ Bank\u00f3w i Towarzystw Leasingowych<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_2450e0-4b > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col,.kadence-column_2450e0-4b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}.kadence-column_2450e0-4b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_2450e0-4b > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_2450e0-4b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_2450e0-4b{position:relative;}@media all and (max-width: 1024px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_2450e0-4b\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_944ffc-04 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_944ffc-04{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_944ffc-04 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-ic_glass\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 8 8\" height=\"50\" width=\"50\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M3.5 0c-1.93 0-3.5 1.57-3.5 3.5s1.57 3.5 3.5 3.5c.59 0 1.17-.14 1.66-.41a1 1 0 0 0 .13.13l1 1a1.02 1.02 0 1 0 1.44-1.44l-1-1a1 1 0 0 0-.16-.13c.27-.49.44-1.06.44-1.66 0-1.93-1.57-3.5-3.5-3.5zm0 1c1.39 0 2.5 1.11 2.5 2.5 0 .66-.24 1.27-.66 1.72-.01.01-.02.02-.03.03a1 1 0 0 0-.13.13c-.44.4-1.04.63-1.69.63-1.39 0-2.5-1.11-2.5-2.5s1.11-2.5 2.5-2.5z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_6a34e5-bb\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217 mark, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_4693f4-6217 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_4693f4-6217\"><meta charset=\"utf-8\">Znajomo\u015b\u0107 Bran\u017cy oraz Warunk\u00f3w<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col,.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_e2c2c6-c5{position:relative;}@media all and (max-width: 1024px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-3 kadence-column_e2c2c6-c5\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_90dde1-6e .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_90dde1-6e{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_90dde1-6e alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-fas_hands-helping\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 640 512\" height=\"50\" width=\"50\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M488 192H336v56c0 39.7-32.3 72-72 72s-72-32.3-72-72V126.4l-64.9 39C107.8 176.9 96 197.8 96 220.2v47.3l-80 46.2C.7 322.5-4.6 342.1 4.3 357.4l80 138.6c8.8 15.3 28.4 20.5 43.7 11.7L231.4 448H368c35.3 0 64-28.7 64-64h16c17.7 0 32-14.3 32-32v-64h8c13.3 0 24-10.7 24-24v-48c0-13.3-10.7-24-24-24zm147.7-37.4L555.7 16C546.9.7 527.3-4.5 512 4.3L408.6 64H306.4c-12 0-23.7 3.4-33.9 9.7L239 94.6c-9.4 5.8-15 16.1-15 27.1V248c0 22.1 17.9 40 40 40s40-17.9 40-40v-88h184c30.9 0 56 25.1 56 56v28.5l80-46.2c15.3-8.9 20.5-28.4 11.7-43.7z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_97502b-cd .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_97502b-cd .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_97502b-cd\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18, .wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18[data-kb-block=\"kb-adv-heading_71459e-6a18\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18 mark, .wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18[data-kb-block=\"kb-adv-heading_71459e-6a18\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_71459e-6a18 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_71459e-6a18\"><meta charset=\"utf-8\">Realna Pomoc w Wyborze Ofert<\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Darowizna auta &#8211; FAQ &#8211; pytania i odpowiedzi<\/h3>\n\n\n<style>.kt-accordion-id_c90590-c3 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);}.kt-accordion-id_c90590-c3 .kt-accordion-panel-inner{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;border-color:#e1e1e1;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;padding-top:20px;padding-right:10px;padding-bottom:10px;padding-left:40px;}.kt-accordion-id_c90590-c3 .wp-block-kadence-pane .kt-accordion-header-wrap .kt-blocks-accordion-header{border-top-color:var(--global-palette8, #F7FAFC);border-right-color:var(--global-palette8, #F7FAFC);border-bottom-color:var(--global-palette8, #F7FAFC);border-left-color:var(--global-palette8, #F7FAFC);border-top-width:2px;border-right-width:2px;border-bottom-width:2px;border-left-width:2px;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:#f3f3f3;font-size:16px;line-height:22px;font-weight:400;color:#414142;padding-top:10px;padding-right:15px;padding-bottom:10px;padding-left:20px;}.kt-accordion-wrap.kt-accordion-id_c90590-c3 > .kt-accordion-inner-wrap > .kt-accordion-pane > .kt-accordion-header-wrap{margin-top:10px;}.single-content .wp-block-kadence-pane>h2:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h3:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h4:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h5:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h6:first-child{margin-top:10px;}.kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) 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.kt-accordion-header-wrap .kt-blocks-accordion-header:focus{color:#000000;background:#e1e1e1;border-top-color:var(--global-palette7, #EDF2F7);border-right-color:var(--global-palette7, #EDF2F7);border-bottom-color:var(--global-palette7, #EDF2F7);border-left-color:var(--global-palette7, #EDF2F7);}.kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus 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#F7FAFC);border-bottom-color:var(--global-palette8, #F7FAFC);border-left-color:var(--global-palette8, #F7FAFC);}.kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:#ffffff;}.kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_c90590-c3:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#7659ff;}@media all and (max-width: 767px){.kt-accordion-id_c90590-c3 .kt-accordion-inner-wrap{display:block;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-wrap kt-accordion-id_c90590-c3 kt-accordion-has-7-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane_431554-e5\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy mo\u017cna podarowa\u0107 samoch\u00f3d firmowy \u017conie?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, mo\u017cna podarowa\u0107 \u017conie samoch\u00f3d firmowy wykupiony z leasingu do maj\u0105tku prywatnego. W ten spos\u00f3b unikniesz op\u0142aty podatku od darowizn. Po 6 miesi\u0105cach \u017cona mo\u017ce sprzeda\u0107 auto i nie zap\u0142aci podatku dochodowego.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane_0990d7-eb\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy mo\u017cna podarowa\u0107 samoch\u00f3d firmowy?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, mo\u017cna podarowa\u0107 samoch\u00f3d firmowy &#8211; po wykupie samochodu z leasingu. Najkorzystniejszy podatkowo jest wykup do maj\u0105tku prywatnego, a potem zrobienie darowizny. Je\u017celi obdarowany jest blisk\u0105 rodzin\u0105, to nie zap\u0142aci podatku od darowizny.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane_c7e0ef-88\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy samoch\u00f3d wykupiony z leasingu mo\u017cna darowa\u0107?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, mo\u017cna darowa\u0107 samoch\u00f3d wykupiony z leasingu. Najkorzystniejszym rozwi\u0105zaniem jest darowizna dla osoby z tzw. zerowej grupy podatkowej (bliska rodzina) &#8211; dzi\u0119ki temu obdarowany nie b\u0119dzie musia\u0142 p\u0142aci\u0107 podatku od darowizny.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane_5b6664-8d\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Ile wynosi podatek od darowizny samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Podatek od darowizny samochodu wynosi 0 z\u0142 dla bliskiej rodziny (tzw. grupa zerowa w I grupie podatkowej).<\/p>\n\n\n\n<p>Dalsza rodzina (II grupa podatkowa) &#8211; kwota wolna od podatku: 7276 z\u0142,<\/p>\n\n\n\n<ul><li>Nadwy\u017cka do 10278 z\u0142 \u2013 kwota do zap\u0142aty: 7% podatku od nadwy\u017cki.<\/li><li>Nadwy\u017cka od 10278 z\u0142 do 20556 z\u0142 \u2013 kwota do zap\u0142aty: 719,5 z\u0142 + 9% podatku od nadwy\u017cki.<\/li><li>Nadwy\u017cka powy\u017cej 20556 z\u0142 \u2013 kwota do zap\u0142aty: 1644,5 z\u0142 + 12% podatku od nadwy\u017cki.<\/li><\/ul>\n\n\n\n<p>Osoby niespokrewnione (III grupa podatkowa) &#8211; kwota wolna od podatku: 4902 z\u0142,<\/p>\n\n\n\n<ul><li>Nadwy\u017cka do 10278 z\u0142 \u2013 kwota do zap\u0142aty: 12% podatku od nadwy\u017cki.<\/li><li>Nadwy\u017cka od 10278 z\u0142 do 20556 z\u0142 \u2013 kwota do zap\u0142aty: 1233,40 z\u0142 + 16% podatku od nadwy\u017cki.<\/li><li>Nadwy\u017cka powy\u017cej 20556 z\u0142 \u2013 kwota do zap\u0142aty: 2877,90 z\u0142 + 20% podatku od nadwy\u017cki.<\/li><\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane_3d6f0a-4b\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Kiedy mo\u017cna darowa\u0107 samoch\u00f3d wykupiony z leasingu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Samoch\u00f3d wykupiony z leasingu mo\u017cna podarowa\u0107 w dowolnym momencie.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane_a2e063-73\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Kiedy nie zap\u0142acisz podatku po wykupie auta?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Podatku po wykupie auta nie zap\u0142acisz je\u017celi przeka\u017cesz samoch\u00f3d w darowi\u017anie bliskiej osobie, a ta go sprzeda po up\u0142ywie przynajmniej 6 miesi\u0119cy. Sprzeda\u017c samochodu wykupionego do maj\u0105tku prywatnego nie podlega opodatkowaniu VAT.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tutaj zam\u00f3wisz leasing na firmowy samoch\u00f3d w 30 sek. Zapytanie o leasing samochodu na firm\u0119, kt\u00f3ry kiedy\u015b b\u0119dzie mo\u017cna darowa\u0107 wy\u015blemy do 20 najlepszych firm leasingowych w Polsce z pro\u015bb\u0105 o oferty dla Ciebie. Oczekuj na kontakt w ci\u0105gu 10 godz. Leasing od lat jest jednym z najch\u0119tniej u\u017cywanych narz\u0119dzi finansowanie inwestycji w firmach. Przedsi\u0119biorcy&#8230;<\/p>\n","protected":false},"author":2,"featured_media":32315,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[18,14,1],"tags":[],"taxonomy_info":{"category":[{"value":18,"label":"Podatki"},{"value":14,"label":"Auta osobowe"},{"value":1,"label":"Koszty"}]},"featured_image_src_large":["https:\/\/leasing.sos.pl\/wp-content\/uploads\/darowizna-samochodu-firmowego-wykupionego-z-leasingu\/Darowizna-samochodu-firmowego-wykupionego-z-leasingu-darowizna-auta-sposobem-na-podatki.jpg",1024,386,false],"author_info":{"display_name":"Adam Drzas","author_link":"https:\/\/leasing.sos.pl\/autor\/adam\/"},"comment_info":0,"category_info":[{"term_id":18,"name":"Podatki","slug":"podatki","term_group":0,"term_taxonomy_id":18,"taxonomy":"category","description":"","parent":0,"count":10,"filter":"raw","cat_ID":18,"category_count":10,"category_description":"","cat_name":"Podatki","category_nicename":"podatki","category_parent":0},{"term_id":14,"name":"Auta osobowe","slug":"auta-osobowe","term_group":0,"term_taxonomy_id":14,"taxonomy":"category","description":"","parent":0,"count":22,"filter":"raw","cat_ID":14,"category_count":22,"category_description":"","cat_name":"Auta osobowe","category_nicename":"auta-osobowe","category_parent":0},{"term_id":1,"name":"Koszty","slug":"koszty","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":9,"filter":"raw","cat_ID":1,"category_count":9,"category_description":"","cat_name":"Koszty","category_nicename":"koszty","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/32312"}],"collection":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/comments?post=32312"}],"version-history":[{"count":0,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/32312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/media\/32315"}],"wp:attachment":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/media?parent=32312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/categories?post=32312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/tags?post=32312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}