Few remember this relief. Some can earn double

Since 2019, owners or co-owners of single-family houses can use it thermomodern relief. Praw.pl points this out “Even though it’s an interesting legal solution that allows you to save a lot and deduct some expenses from your income, it’s still little known.”

The relief allows you to deduct the costs incurred for building materials, equipment and services related to the implementation of a thermal modernization intervention, thus reducing the tax due. He comes. among others of home insulation costs, purchase of a new boiler or installation of a photovoltaic system and heat pump.

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As part of the relief, you can deduct 53,000. zlotys. Importantly, in the case of spouses, the relief is available to each of them and amounts to PLN 106,000 in total. zlotys. Paulina Biskup-Nawrot, legal adviser of the law firm “JPK. Legal”, points out that in the case of spouses the issue of correct billing is important.

In the case of married people, if the invoice is issued in favor of both spouses, each of them has the right to deduct only 50% of the tax credit relating to the thermo-modernisation facility. expenses incurred. However, if the invoice is issued for only one spouse, the deduction is made only by the spouse for whom it is issued, he explains in an interview with praw.pl.

The service adds that “in order for spouses to be able to deduct the double limit, expense invoices must be issued separately for each spouse (provided both have sufficient income to make the deduction).” “Each situation must therefore be carefully considered” – we read.

What else do you need to pay attention to? Paulina Biskup-Nawrot reminds that taxpayers must remember to receive an invoice for all expenses incurred.

In analyzing the issue of the possibility of using the thermal modernization relief, it should be remembered that the relief is available only in the case of incurring the costs of thermal modernization of buildings that have already been completed, not those still under construction. Incurring expenses during the construction phase of the houses, for example for the purchase of a heat pump, will not entitle the taxpayer to take advantage of the relief, underlines Paulina Biskup-Nawrot.

• income taxed according to the tax scale, or
• taxable income, or
• income subject to lump-sum taxation on registered income.

Importantly, if someone fails to complete a thermomodernization project within three years (counting from the end of the fiscal year in which the first expense was incurred), then that person will have to return the relief. This means that you will have to add the amount previously withheld for the tax year in which the three-year period expired to your income.