Question I did not use the clean air program, but I changed the windows and warmed the old ten - year - old house. I know I can count the windows in pit. Can the materials used to warm the house like Styrofoam, glues also count off?
Dear reader,
from 1 January 2019 a thermo-modernisation allowance has been introduced for taxable persons accounting on a tax scale, 19% the tax rate and the payment of a lump sum on recorded revenue if they were at the same time owners or co-owners of a single-family residential building. The expenditure listed in the Annex to the Regulation of the Minister of Investment and Development of the date of 21 December 2018 on the establishment of a list of types of building materials, equipment and services related to the implementation of thermo-modernisation projects.
Among the construction materials and equipment listed in the Regulation, the ‘window and doorwork’, including windows, window windows with mounting systems, balcony doors, garage gates, open-air surfaces’, however, is not directly indicated, which of the building materials used for warming are also subject to relief. It mentions "building materials used to warm up building partitions, balcony panels and foundations which are part of heating systems or used to protect against moisture", but this is a general concept that may give rise to certain doubts.
It may therefore be useful to respond explicitly to the question by referring to the interpretations of the tax authorities regarding the settlement of the thermomodernisation relief.
The Director of National Tax Information commented positively on this point in the personal interpretation of 10 December 2019 No 0113-KDIPT3.4011.392.2019.4.MH, as well as from 10 February 2021 No 0112-KDIL2-1.4011.812.2020.2.JK and of 29 December 2020 No 0113-KDIPT2-2.4011.772.2020.2.MP.
In these interpretations, the Authority agrees with the applicants on, inter alia, the cost of buying Styrofoam and glue for the purpose of warming a residential building. Given that, you should answer your question yes.
It should be stressed that the taxpayer has 3 years to carry out the thermomodernisation project otherwise it will be required to reimburse the relief. This period shall be calculated from the end of the tax year in which it was incurred. first expenditure.
As a general rule, a taxable person may benefit from a reduction in the settlement for the tax year in which he incurred expenses relating to the implementation of a thermomodernisation project in accordance with the invoice issued (i.e.
on the date of delivery of the goods/performance of the service or on the day of issue of the invoice, if no date of sale is established).
Where expenditure incurred has been subject to VAT, the expenditure shall be considered to be the amount of the expenditure together with the tax on goods and services provided that the tax has not been deducted under the Goods and Services Tax Act.
If the amount of the deduction exceeds the amount of the taxpayer's income, it shall be deducted in subsequent years, but not later than by 6 years after the end of the tax year in which the first expenditure.
The value estimated on the basis of the invoices for the project should be included in the Annex PIT/0 in Part B, in the field 27 for the taxable person, or 28 for the spouse.
However, it should be borne in mind that the value of the relief must not exceed the amount 53,000 PLN per person for all thermomodernisation projects carried out in individual buildings the taxpayer owns or co-owners. The taxpayers who are married should know that this limit applies to each spouse separately, i.e.
each of them is entitled to a maximum deduction 53,000 PLN. In the case of modernisation of the building by married persons, the cost should be divided into both spouses.
In case of additional questions or doubts, please contact us.