List of thermomodernization services covered by the thermal insulation relief:
- performance of an energy audit of the building prior to the implementation of the thermomodernization project;
- carrying out a thermographic analysis of the building;
- preparation of design documentation related to thermal modernization works;
- performance of ornithological and chiropterological expertise;
- insulation of building partitions, balcony slabs or foundations;
- replacement of external carpentry, e.g. windows, roof windows, balcony doors, external doors, garage doors, non-opening transparent surfaces;
- replacement of elements of the existing heating system or domestic hot water preparation or construction of a new internal heating system or domestic hot water preparation;
- installation of a condensing gas boiler;
- assembly of a condensing oil boiler;
- heat pump installation;
- assembly of the solar collector;
- assembly of a mechanical ventilation system with heat recovery from the exhaust air;
- assembly of the photovoltaic installation;
- start-up and regulation of the heat source and flue gas analysis;
- hydraulic regulation and balancing of installations;
- disassembly of the heat source for solid fuel.
The amount of the deduction may not exceed PLN 53,000, regardless of the number of thermomodernization projects implemented in individual years. The limit applies to the property subject to thermal insulation or renovation. If the taxpayer has many properties, the limit for the taxpayer is cumulative – he will deduct a maximum of PLN 53,000. If the spouses have real estate jointly owned – the limit is double and applies to each spouse separately.
It is not possible to deduct the same expenses under several different allowances or deduct from the tax base the money that the taxpayer received as part of the state subsidy. The funds from the Clean Air program are an exception – they do not count as income, so they can be combined with thermomodernization relief.
The maximum amount that can be deducted from the tax base is PLN 53,000. This is a limit for the taxpayer – within this amount, he can carry out any number of thermomodernization projects in any number of buildings. This means that if the spouses insulate a house that they both co-own, each spouse can deduct up to PLN 53,000.
Thermal insulation of walls and roof – is such an investment profitable?
Many investors, future owners or even tenants of buildings ask themselves whether such an expensive investment is really profitable. The answer here is very simple and logical, always profitable, especially taking into account the constantly increasing heating costs, which we are forced to use even for several months a year. Properly made thermal insulation, necessarily with the use of the highest quality materials, will significantly reduce bills during the heating season. An uninsulated building loses about 30-35 percent of heat through the walls themselves, and you also need to add badly insulated roofs or leaky windows or external doors. This applies not only to the residential part of the house, it is also worth thinking about thermal insulation of other heated farm buildings located on the property. The costs incurred will pay off very quickly, although professional expertise must be carried out beforehand, preferably with the use of a thermal imaging camera showing exactly where the most heat is escaping. The conducted research has shown that in the case of a house with an area of up to 150 m2, it can be as much as 10,000-12,000 kWh per year, and the financial losses will then be calculated in thousands of PLN.