Changes in the thermal modernization relief: The Ministry of Development and Technology, in a regulation from December, changed the “list of types of construction materials, equipment and related services implementation of thermal modernization projects“. From 2025 You can no longer deduct expenses for gas and oil boilers and tanks gas and oil.
Gas and oil boilers without deduction: This means that if someone intended to benefit from the thermal modernization relief for this type of furnaces and tanks, they had to purchase them by the end of 2024. “Fact” emphasizes that those who expected to make such an exchange at the beginning of the new year and benefit from thermal modernization relief, they may feel disappointed.
Energy storages have arrived: However, other taxpayers will benefit from the changes. From January 2025, you can take advantage of the thermal modernization relief for purchase of energy or heat storage. – This is a good proposition not only for prosumers – says Paulina Hennig-Kloska, Minister of Climate and Environment. Let us add that as part of the thermal modernization relief, purchase and installation expenses can also be deducted from the tax base heat pumps.
What else can be deducted? Thermal modernization relief can also be used in the case of, for example: building insulationreplacing heat sources with sources that do not use fossil fuels, replacement of windows and doorspurchase and installation of photovoltaic panels or solar collectors. The thermal modernization relief was introduced in 2019 and is intended for owners and co-owners of single-family buildings – also in terraced or semi-detached buildings.
Who is the relief for and how much is it? To benefit from the relief, it must be included in your tax returns PIT-36, PIT-36L, PIT-37 and PIT-28. All VAT invoices documenting purchases are required to deduct the costs incurred. Maximum deduction amount from income is PLN 53,000. PLN – in the case of a married couple, this amount may amount to PLN 106,000. zloty. Deductible taxpayers who tax their income according to the tax scale or according to the uniform 19% tax rate can benefit. rates tax and paying a lump sum on recorded income.
See also: Changes in “Clean Air”. More on this topic in the text entitled “'Clean Air' is about to be a revolution. More criteria and controls. We know the details of the changes”.