The National Revenue Administration has changed its mind on the thermo-modernization relief, “Dziennik Gazeta Prawna” reports. Anyone who takes advantage of it and sells the house before the annual settlement will lose the right to the relief. – This approach is bizarre and does not result from the regulations – comments Małgorzata Samborska, tax advisor, partner at Grant Thornton.
On September 4, 2023, the head of the National Revenue Administration issued a new interpretation regarding the relief for thermal modernization expenses. It shows that only the person who will be the owner of the property at the time of submitting the tax return is entitled to the relief.
This approach means, for example, that if we replaced the windows, e.g. in April 2023, and then sell the house in 2024, before the tax settlement, we will not be able to use it.
– Such an approach is bizarre and does not result from the regulations – Małgorzata Samborska, a tax advisor and partner at Grant Thornton, comments for “DGP”. It indicates that the right to the relief is acquired during the tax year, at the time of incurring the expenditure. “Giving a statement is just a technical act,” he says.
As “DGP” notes, there have been no amendments to the regulations in the meantime, the tax office has simply changed its mind.
Thermal modernization relief – basic information
The thermomodernisation relief gives owners of single-family buildings the right to deduct up to PLN 53,000. PLN for expenses such as replacement of windows, installation of photovoltaics or heat pumps.
Last year alone, 440,000 people benefited from it. people who deducted over PLN 8 billion from their income, thanks to which they saved almost PLN 1 billion on tax.
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