Fiscal again restricts thermal modernisation relief for new homes

Adam Allen, tax adviser, partner at Thedy & Partners, commenting on the case for the portal, pointed out that the taxpayer received a negative interpretation basically because he plans to incur certain expenses regarding the thermo-modernisation relief in his new home. In other words, the tax authority considered that there could be no ‘modernisation’ in the case of a new house – hence the relief could not apply in such a situation either. It is possible that the official issuing the interpretation had doubts whether part of the planned expenses related to the conversion from electric to gas heating would meet one of the objectives of the relief, i.e. the reduction of the energy demand for heating – however, he did not cite this as a reason for issuing a negative interpretation. This is because he generally considered that in the case of a new house, one cannot speak of modernisation and improvement. This is particularly controversial in the context of the purpose of the relief related to the conversion of the energy source to renewable sources – as the request for an interpretation also concerned expenditure on the installation of a photovoltaic system. It is simply untenable to take the approach that the relief aims to support photovoltaic installations in old buildings, but does not support such expenditure in new buildings. This interpretation is therefore an example of introducing additional conditions that are not apparent from either the legislation or the Minister of Finance’s explanations of the rules for the application of the modernisation allowance.

The entire article can be read at this link: Czy jest ulga termomodernizacyjna na nowe domy (prawo.pl)