With the end of the income tax settlement period, the question arises about the possibility of deducting individual home improvement expenses under the thermal modernisation relief. Every method of reducing the amount spent on increasing the thermal efficiency of a building is worth its weight in gold, so it is worth knowing what can be deducted and under what rules. Are you wondering if interior doors are tax deductible? And are you entitled to a tax relief? In our article, we clarify all doubts and explain what to do to get it.

Contents:

1. What is the thermal modernisation relief and who can get it?
2. Which items of equipment are deductible?
3. Are interior doors tax deductible?
4. Housing relief, or special tax benefits.

What is the thermal modernisation relief and who can get it?

The beginning of spring is the time to settle your PIT and look for ways to reduce the income tax to be paid. The thermal modernisation relief is one of the ways to reduce the amount to be paid and can be used by both owners and co-owners of single-family houses who have incurred costs as part of increasing the thermal efficiency of the building. The maximum amount that can be deducted is PLN 53,000 gross per owner, and in the case where the property is owned by a married couple, the upper threshold for expenditure cannot exceed PLN 106,000 gross. The relief can be used for a maximum of six years, counting from the end of the tax year in which the first expense was incurred. What does the thermal modernisation relief involve? Deducting from the tax calculation basis the expenses incurred as specified by the regulations. It is worth remembering that it only applies to single-family residential buildings, i.e. detached, terraced, semi-detached or group buildings, which structurally form an independent whole. They are allowed to have a maximum of two residential units or one residential and one commercial unit, but their total area may not exceed 30% of the total area of the building. The deduction is available to all individuals who are owners or co-owners of a single-family residential building, so in practice those who own flats in blocks of flats or have industrial premises in multi-family buildings cannot benefit from it. Importantly, the relief is also not available to those owners whose buildings have still not been completed.

Which items of equipment are deductible?

Are you wondering whether doors are tax deductible? First, we should specify what a thermal modernisation project is. It includes all activities aimed at increasing the building’s thermal efficiency, ultimately reducing energy demand for heating water and the house itself. They therefore include the purchase and installation of external doors, window joinery or balcony doors. What else is deductible?

All expert reports and analyses are also deductible, as well as the execution of the design documentation necessary to carry out thermal modernisation measures.

Are interior doors tax deductible?

Quite a few people wonder whether the replacement of doors is tax-deductible under this thermal modernisation relief. Unfortunately, the purchase and installation of internal doors is not tax deductible as it does not increase the thermal efficiency of the building and does not improve the environmental performance of the single-family house. However, despite the lack of tax deductions, it is worthwhile to think carefully about the choice of internal doors or internal entrance doors installed in flats. High-quality, modern door leaves have excellent acoustic parameters and high thermal insulation so that heat does not escape from the flat into the corridor. The special design of the doors insulates against sounds coming from the stairwell providing us with adequate soundproofing and the ability to work comfortably in the home office. Acoustic doors are available in a range of aesthetically pleasing designs and colours so that they will match perfectly any fashionable and popular interior design.

Housing relief, or special tax benefits

Although the purchase and installation of interior doors is not subject to the thermal modernisation relief, we can easily deduct them thanks to the housing relief. What is this unique tax benefit? Any property owner who has sold a house or flat and meets certain conditions can deduct interior doors from their income. What specific criteria are taken into account? First of all, the sold property should have been in our possession for no longer than five years and, as a result of the sale, we must decide to buy or build a new house or flat. Expenditure incurred on furnishing the new premises, including the above-mentioned interior doors can be deducted from tax. However, the timing of the purchase and installation is important. We can only take advantage of the deduction if it does not exceed a period of three years from the date of sale. Here, it is extremely important to document all investments and purchases, as only these will give us the basis for a legal deduction. If in doubt, it is worth consulting a tax adviser who can help us maximise the benefits of the housing relief.

Interior doors are one of the basic elements of interior furnishings, so it is worth opting for top-quality models from a proven manufacturer. Robust and durable doors with improved acoustic parameters will withstand many years of intensive use in perfect condition. Although the purchase and installation of such doors is not deductible from the thermal modernisation relief, in certain cases it is possible to take advantage of the housing relief, which allows for the reduction of income tax on this account.