In brief

• Owners of single-family houses may be able to deduct the thermal modernisation relief.
• A married couple may deduct up to PLN 106k in total, a single person up to PLN 50k.
• The condition is that expenses are properly documented, and an error in the paperwork may cause the deduction to be challenged.

Who can use it

Owners of single-family houses may deduct the thermal modernisation relief (Ponad 100 tysięcy złotych dla małżonków, dla singli 50 tysięcy. Jest tylko jeden warunek do spełnienia – GazetaPrawna.pl). It covers expenses on insulating walls, replacing windows, a new roof, a heat pump or photovoltaics. The expenses must relate to a house owned by the taxpayer.

How much can be deducted

For a married couple, the total deduction may reach as much as PLN 106k. Single persons may deduct a maximum of PLN 50k. The amount of the deduction depends on how much was actually spent on the investments listed in the regulations.

The condition to meet

The key requirement is proper documentation of expenses. Not every expense can be deducted, so before making a purchase it is worth checking whether a given item falls within the statutory catalogue.

The biggest risk during construction

People who are only now building a house need to pay the most attention. A single mistake in the documents may cause the tax authority to challenge the entire deduction.

Also worth reading

• Ulga termomodernizacyjna może wzrosnąć z 53 tys. zł do 106 tys. zł. Co na to Ministerstwo Finansów?