From January 1, 2019, it is possible to take advantage of the thermomodernization discount, among others for solar installations, solar collectors and heat pumps with accessories, as well as their assembly.

Who is entitled to the thermo-modernization relief?
According to the act, the tax relief will be available to PIT taxpayers paying tax according to the tax scale (18% or 32% rates), 19% tax rate - the so-called flat tax and those paying a lump sum on recorded revenues "being the owners or co-owners of single-family residential buildings, incurring expenses for the implementation of thermomodernization projects".

It should be emphasized that the relief will not be available to taxpayers who have already benefited from other state aid for the implementation of a thermomodernization project (e.g. from the NFEPWM).

 

What is the limit of the thermo-modernization discount?
The deduction cannot exceed PLN 53,000 "in relation to all implemented thermomodernization projects in individual buildings of which the taxpayer is the owner or co-owner". The amount of expenditure is determined on the basis of VAT invoices. It was also established that the time for implementation of the project may not exceed 3 years.

 

How long can the discount be settled?
If the amount of deduction was not covered by the taxpayer's annual income, he could make deductions in subsequent years. "However, for no longer than six years from the end of the tax year in which the first expenditure was incurred."