Thermal modernization relief 2023 - how to get a refund?

27 of February '23

The tax settlement period is underway. Single-family homeowners can deduct from their taxes the costs incurred in thermal upgrading their building. How to do it?

Who can take advantage of the thermal modernization tax credit?

Taxpayers who are owners or co-owners of single-family houses are entitled to a tax deduction on their PIT-36, PIT-37, PIT36L and PIT-28 returns. This also applies to owners of terraced or semi-detached houses. The deduction can be made for the full amount of expenses incurred. Simply put, the entire amount we spent on insulation can be deducted from income. The deduction applies to expenses for the purchase of building materials, equipment and all kinds of services related to the implementation of thermal upgrading. Up to 53 thousands PLN can be deducted from the tax base. Importantly, each spouse has a limit, so spouses can deduct a total of106 thousands PLN. No additional documents are needed for the deduction. What is required is only a VAT invoice with the investor's data and information on what the expenses were incurred for. However, the invoice must be issued by an active VAT taxpayer.

Możesz odliczyć koszty poniesione podczas termomodernizacji budynku

You can deduct the costs incurred during the thermal modernization of a building

© TermoOrganika

What is thermal modernization?

The regulations stipulate four activities that constitute a so-called thermomodernization project.

These are:

- improvement, as a result of which there is a reduction in the demand for energy supplied for heating and hot water and heating to residential buildings, buildings of collective residence and buildings owned by local government units for the performance of their public tasks

- improvement resulting in a reduction of primary energy lossesin local heating networks and the local heat sources supplying them, if the buildings listed in letter a, to which energy is supplied from these networks, meet the energy-saving requirements of the Building Law, or measures have been taken to reduce the consumption of energy supplied to these buildings

- construction of a technical connection to a centralized heat source, in connection with the elimination of a local heat source, resulting in a reduction in the cost of obtaining heat supplied to the buildings listed in letter a

- total or partial conversion of energy sources to renewable sources, or use of high-efficiency cogeneration

Możesz odliczyć nawet do 53 tys. zł

You can deduct up to PLN 53 thousand.

© TermoOrganika

Conditions for taking advantage of the relief

To take advantage of the relief, taxpayers should:

- start the process of thermal modernization - no audit is required

- purchase products and services included in the list of "thermomodernization relief"

- complete the thermal upgrading within three years of the first expenditure

- deduct expenses on an ongoing basis for each year in the annual PIT return

- have invoices for all deductible expenses

Note that you cannot deduct expenses that have been previously refinanced, such as with a grant obtained under the Clean Air Program , My Electricity, or from municipal funds. The deduction also does not apply to new buildings that have just been erected. Owning more than one house does not multiply the relief for renovation.

Właściciele domów jednorodzinnych mogą skorzystać z ulgi termomodernizacyjnej

Owners of single-family homes can take advantage of the thermal modernization tax credit

What can be deducted?

Expenses for services, building materials and equipment are deductible. You can deduct money spent on:

- construction materials used to insulate building partitions, balcony slabs and foundations that are part of insulation systems or used to protect against dampness

- a heat substation with a temperature programmer

- condensing gas boiler with control, safety and control fittings, as well as air supply and flue gas exhaust system

- condensing oil-fired boiler, including control, safety and control fittings, as well as air supply and flue gas exhaust system

- gas tank or oil tank

- boiler designed exclusively for biomass combustion

- connection to a district heating or gas network

- building materials included in the heating system

- construction materials included in the hot water preparation system

- building materials included in the electric heating system

- heat pump with accessories

- solar collector with accessories

- photovoltaic cell together with accessories

- window and door joinery, including windows, skylights with mounting systems, balcony doors, garage doors, non-openable transparent surfaces

- building materials comprising a mechanical ventilation system with heat recovery or heat and cold recovery

- performance of an energy audit of the building prior to implementation of the thermomodernization project

- execution of a thermographic analysis of the building

- execution of project documentation related to thermomodernization works

- execution of an ornithological and chiropterological expert opinion

- insulation of building partitions or balcony panels, or foundations

- replacement of exterior woodwork, e.g.: windows, slope windows, balcony doors, exterior doors, garage doors, non-openable transparent surfaces

- replacement of elements of the existing heating system or hot water preparation system, or construction of a new internal heating system or hot water preparation system

- installation of a condensing gas boiler

- installation of a condensing oil boiler

- installation of heat pump

- installation of a solar collector

- installation of mechanical ventilation system with heat recovery from exhaust air

- installation of photovoltaic system

- start-up and regulation of heat source and flue gas analysis

- regulation and hydraulic balancing of the installation

- dismantling of solid fuel heat source

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