The cost accounting does not exclude the application by Polish Deal Monument relief. This is clearly indicated by the interpretation of the Director of National Tax Information.
The interpretation was requested by a woman who is a co-owner of a tenement house entered into the municipal register of monuments. It houses residential and utility premises. They are rented, and a woman earns revenue from it, proportional to her share.
This woman is accounted for so that revenues are deducted from the cost of obtaining them and the tax pays on income. The costs include, for example, expenses related to maintaining the proper technical condition of the building, i.e.
maintenance, restoration or construction works, carried out in accordance with conservation recommendations.
From existing 1 January 2022 According to the rules, half of the expenditure on works related to the renovation of the monument can be deducted from the income in the annual statement. This is a so-called relief for monuments.
Fiskus confirms that expenditure on maintenance, restoration or construction works can be settled in rental costs. It is. one „but’. If the activities carried out lead to an improvement of the fixed asset, they may increase the basis for its depreciation. It was found that a woman could benefit from a relief for monuments.
This does not preclude the settlement of expenses.
On the other hand, the PIT Act does not rule out the possibility to benefit from a monument relief due to the inclusion of expenses in revenue costs. This means that a co-owner of a tenement house has the right to deduct from income.
In summary, it can be concluded that the relief is for people accounting on a scale, lump sums, as well as those on a linear PIT. Amendment Polish Deal (which is currently in the Sejm) provides for a reduction from 1 January 2023.