Thermal Modernization Relief 2022. How to benefit

The thermal upgrade exemption is available to taxpayers who own single-family homes and incur their insulation expenses. Therefore, they can deduct from the tax base (from income in personal income tax or from income with a lump sum of recorded income) Expenses (up to 53 thousand PLN) incurred for this purpose.

Thermal update relief is available for:

– PIT taxpayers, Both those who pay according to scale and linear rate.

– Pay the taxpayer A lump sum on the recorded revenue.

Thermal Modernization Projects Must be completed within 3 consecutive yearsFrom the end of the tax year when the first expense was incurred. If you fail to meet the deadline, you will have to pay the discount.

“Thermal modernization project expenses that are not covered by your income (revenue) for the tax year in which they are incurred will be deducted in subsequent years. You will not be able to deduct them for more than 6 years from the end of the tax year in which you incurred the first expense “- reminded the Ministry of Finance.

Reduce thermal update Can be combined with grants from the Clean Air Program. However, taxpayers must remember that they cannot deduct expenditures financed by a government program.

Thermal modernization projects on which inscriptions can be applied include, among others:

– costs of building materials for insulation of buildings;

– installation of a condensing gas boiler;

Installing photovoltaic cells.

Heat pump installation.

– thermal analysis of the building;

– performing an energy audit in the building;

– dismantling of the solid fuel heat source;

more: What else can be discounted as part of the thermal update mitigation.

In order to discount thermal modernization mitigation, an investment related to the thermal insulation of a single family home should be started. You should only purchase listed items that can be deducted from your income. The project must be completed within three years and expenses must be deducted from the PIT for each year on an ongoing basis.

Deductions are made on the PIT-36, PIT-36L, PIT-37, or PIT-28 tax return, to which the PIT/O (Information on Deductions) appendix must be attached.

RMF 24