For whom is the thermal modernization relief?

What is the thermal modernization relief?

Thermal modernization relief consists of a deduction from the tax base, the expenses incurred for the implementation of a thermal modernization project. In a single-family residential building, which will be completed within three consecutive years, counting from the end of the tax year in which the first expense was incurred.

Among other things, the thermal modernization tax credit is deductible:

  • installation of a solar collector
  • installation of photovoltaic system
  • installation of a condensing oil boiler
  • replacement of exterior woodwork 
  • heat pump installation
  • the cost of building materials included in the heating system
  • made connection to the district heating or gas network
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You can see a detailed list of eligible relief expenses in the law: Decree of the Minister of Investment and Development dated December 21, 2018 on determining the list of types of building materials, equipment and services related to the implementation of thermal modernization projects

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Who is eligible for the thermal modernization relief?

It is granted to a person who is the owner or co-owner of a single-family residential building. A person who is taxed on a flat tax, general tax, and lump sum on taxable income.

A single-family residential building includes: a detached, semi-detached, terraced or group building, structurally forming a single unit.

The thermal rehabilitation allowance is reported in the PIT-0 attachment and in the tax return.

For the investment of the photovoltaic system you can apply for various subsidies, you can read more about subsidies on our blog

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