An office in a private apartment and a mortgage


Every entrepreneur can apply for a mortgage for a company if he plans to separate a commercial part in his apartment for the purposes of his business. Therefore, it must take into account the preparation of more documents than in the case of a private mortgage application.

A mortgage loan for an entrepreneur and the conditions of banks

Time of running a business

Economic activity is one of the basic sources of income according to the retail offer of banks. However, in the case of running a small enterprise, banks are reluctant to grant high loans. This is due to uncertain profits and a lack of steady income. Before making a decision, the entrepreneur must consider how much of the premises he intends to allocate for business and determine the percentage of it. Individual companies have set different time limits for doing business.

The size of the area used for commercial purposes

Granting a mortgage for an entrepreneur also depends on the size of the area that will be used for commercial purposes.

Interest as a tax deductible cost

The interest on the mortgage loan can be included in the tax deductible costs if the purchased apartment is used for commercial purposes. They will be calculated on the basis of the size of the area designated for running a business.

If the entrepreneur has entered a private flat into the fixed assets register, the interest accrued by the day the flat is handed over to business increases the initial value of the fixed asset and constitutes tax deductible costs only through depreciation write-offs.

Mortgage - documents that an entrepreneur must prepare

After meeting the above-mentioned conditions, the entrepreneur may apply for a mortgage for a flat with a designated commercial part. Therefore, a set of documents should be prepared that is different depending on the selected form of taxation of economic activity.

Economic activity taxed on general principles

  1. certificate from the Social Insurance Institution on non-payment of contributions, original,

  2. original certificate from the Tax Office of non-arrears in respect of tax liabilities,

  3. certificate of granting REGON number,

  4. certificate of granting tax identification number,

  5. certificate of entry in the business register,

  6. business license, in the case of licensed activities,

  7. PIT 36 or PIT 36L previous accounting year / two previous accounting years (with the stamp of the Tax Office confirming receipt of documents, possibly with confirmation of posting),

  8. PIT / B (attachment to PIT 36),

  9. company account statement,

  10. declaration of not having a company account (if the private account is also a company account).

Economic activity (KPiR)

  1. Book of revenues and expenses for the current financial year and for the previous financial year (pages: title page, first page, all pages of the current month and a summary of previous months with the stamp of the authorized accounting office on each page and the stamp and signature of the person running the business),

  2. information on depreciation write-offs.

Economic activity (full accounting)

  1. CIT declaration or PIT declaration for the last financial year: balance sheet, profit and loss account for the previous financial year / for two previous financial years,

  2. balance sheet, profit and loss account for the last quarter.

Economic activity settled in the form of a registered lump sum

  1. statement on the amount of after-tax income obtained in the last 6 months (bank form),

  2. a certificate from the Tax Office on the amount of recorded revenues for the last 2 years or copies of tax declarations for 2 years (PIT - 28) confirmed by the Tax Office,

  3. revenue book or invoice records for the current period.

Economic activity settled in the form of a tax card

  1. statement on the amount of post-tax income obtained over a period of 6 months (on the bank's form),

  2. a copy of the tax office's decision on the size of the tax card (permanent tax) for a given year.