Few people remember this relief. Some may earn twice as much

As of 2019, owners or co-owners of single-family homes can benefit from it Relaxation of modernity. Law.pl indicates that “Although it is an interesting legal solution that allows you to save a lot and deduct certain expenses from your income, it is still unknown.”

The exemption makes it possible to deduct expenses incurred on building materials, equipment and services related to the implementation of a thermal modernization project, thus reducing the tax due. Come. including. Around Expenses incurred in heating the houseAnd the Buying a new furnace and installing a voltaic and heat pump.

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As part of the subsidy, you can deduct 53 thousand. zloty. And most importantly, in the case of spouses, the benefit is available to each of them and amounts to a total of PLN 106,000. zloty. Paulina Biskop Nauru, an attorney at JPK Legal, stresses that in the case of spouses, the issue of correct billing is important.

In the case of married couples, if both spouses are billed, they are each entitled to deduct only 50% of the thermal update relief. expenses incurred. However, if only one spouse is invoiced, then the deduction will be made only by the spouse to whom the invoice was issued – he explains in an interview with praw.pl.

The site adds that “in order for spouses to be able to deduct the double limit, expenses must be invoiced separately to both spouses (as long as they both have sufficient income to deduct)”. “It is worth considering each case carefully” – We read.

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

When analyzing the question of the possibility of benefiting from thermal modernization relief, it is worth remembering that relief is available only in the event that thermal modernization expenses are incurred for buildings already built, and not only for those under construction. Expenses incurred at the stage of home construction, for example to purchase a heat pump, will not make the taxpayer eligible for the tax credit, assures Paulina Biskop Nauru.

• Income tax according to the tax scale, or
• Income tax with flat tax, or
• Taxable income in a lump sum on the recorded income.

Most importantly, if, within three years, a person fails to carry out a thermal modernization project (beginning with the end of the tax year in which the first expenses were incurred), Then the person will have to pay the credit. This means that you will have to add to your income the amount previously deducted for the tax year in which the three-year period has ended.