The National Tax Administration has changed the individual interpretation regarding thermal modernization relief. Previously, it was considered that the purchase and installation of an air conditioner with a heating function could be tax deductible. Now the tax office has stated that heat pumps do not meet formal requirements.
See also: Thermal modernization? Important, but we are afraid of the costs. BNP Paribas research
As reported by Infor.pl, the Tax Office may claim an additional payment of up to PLN 16,960 for taking advantage of the thermal modernization relief, under which it was decided to install an air conditioner with a heating function.
Formally, from January 1, 2025, air conditioners with a heating function have been clearly excluded from the thermal modernization relief. The Minister of Investment and Development clarified that the relief covers only heat pumps used for heating rooms or preparing domestic hot water.
The text continues below the video
The relief itself is one of the most popular and allows you to deduct from your income expenses for thermal modernization of your home, such as reducing energy demand or installing renewable energy sources.
The maximum deduction amount is PLN 53,000. PLN, and tax savings may reach up to PLN 16,960 in the case of higher tax thresholds
The taxman in action. He is demanding a refund of up to PLN 16,960 from heat pump owners
“Expenditures incurred for the purchase and installation of an air conditioner with a heating function, including an air conditioner with a built-in heat pump, cannot be considered expenses for a thermal modernization project. Therefore, such expenses cannot be deducted as part of the thermal modernization relief,” said the head of the National Tax Administration in a decision of September 2025, quoted by Infor.pl.
In the new decision, the Head of the National Tax Administration emphasized that the regulation contains a closed catalog of materials, equipment and services that may be deducted. Air conditioners with a heating function, even if they have heat pump features, are not explicitly mentioned. For this reason, they do not meet the formal conditions for deduction
See also: Are you insulating your house, replacing windows, installing panels? See the new tax explanations from the Minister of Finance
The decision of the head of the National Tax Administration may mean that some people who benefited from the relief will have to return the money. This does not mean, however, that everyone will be prosecuted by the tax authorities. Everything depends on the moment at which the taxpayer applied the relief and received the tax interpretation.
If the interpretation was delivered before the relief was applied, the taxpayer is protected from the obligation to refund the tax. Otherwise, the tax office may demand an additional payment, although without interest or fiscal penal liability.
