April 30th is the last moment. The deadline for owners of gas furnaces is over

• This year, the last day to submit your PIT tax return is April 30.
• One of the more important and beneficial for the taxpayer is the thermal modernization relief.
• The thermal modernization relief allows you to deduct the costs associated with renovating a flat or house in terms of reducing energy consumption. It is worth remembering, however, that changes have been introduced concerning, among others, gas.

PIT tax returns for 2024 are due by April 30. People who do not benefit from tax relief will not have a major problem, all they need to do is confirm the e-PIT form pre-filled by the tax office.

A bigger challenge awaits those who want to take advantage of the reliefs. One of the most important and beneficial for the taxpayer is the thermal modernization relief . It allows you to deduct the costs associated with the renovation of a flat or house in terms of reducing energy consumption.

The relief is available to owners of single-family residential buildings who file their taxes using PIT-28, PIT-36, PIT-36L or PIT-37. Expenses related to renovation can last for a period of three years (during this period, expenses can be deducted in the PIT return).

The limit of expenses to be deducted is PLN 53,000. Regardless of the number of investments and buildings that you own. If two co-owners or spouses using joint taxation carry out thermal modernization in the same building, each of them can deduct the entire incurred expenses.

The amount of the deduction that is not covered by the taxpayer's income (revenue) for the tax year is deductible in subsequent years, but for no longer than 6 years from the end of the tax year in which the first expense was incurred.

Under the thermal modernisation relief, you can deduct, among others, expenses for:

• building materials used to insulate building partitions, balcony slabs and foundations that are part of insulation systems or used to protect against damp;
• heating unit with temperature programmer;
• condensing gas boiler with control, safety and regulation fittings and an air supply and flue gas discharge system;
• condensing oil boiler with control, safety and regulation fittings and air supply and flue gas discharge system;
• gas tank or oil tank;
• a solid fuel boiler meeting at least the requirements set out in Commission Regulation (EU) 2015/1189 of 28 April 2015 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for solid fuel boilers (OJ EU L 193, 21.07.2015, p. 100);
• connection to the heating or gas network;
• construction materials included in the heating installation;
• construction materials included in the domestic hot water preparation installation;
• building materials included in the electric heating system;
• heat pump with accessories;
• solar collector with accessories;
• photovoltaic cell with accessories;
• window and door joinery, including windows, roof windows with mounting systems, balcony doors, garage doors, non-opening transparent surfaces;
• building materials constituting the mechanical ventilation system with heat recovery or heat and cooling recovery.

You can also deduct the costs of performing an energy audit of a building before implementing a thermal modernisation project, performing a thermographic analysis of the building, design documentation related to thermal modernisation works, insulation, replacement of external joinery, costs of installing a boiler, heat pump or photovoltaic installation.

It is also worth remembering that the relief can be used if we have an invoice issued by an active VAT payer. The basis for the deduction may also be an invoice containing value added tax issued by an entity from an EU Member State.

Note! In the next fiscal year, the rules for settling the thermal modernization tax relief will change. In January, a regulation of the Minister of Development and Technology came into force, amending the list of devices for which the thermal modernization tax relief may be granted.

The new regulations make it possible to obtain thermal modernization relief also for the purchase and installation of an energy or heat storage (along with the infrastructure necessary for their operation). However, the new regulations will exclude the possibility of using the thermal modernization relief in the case of the purchase and installation of oil and gas boilers.