The head of the National Tax Administration is revising previous favorable individual tax interpretations regarding the thermomodernization tax relief for air conditioning with a heating function. In some cases, taxpayers may be forced to return the relief and pay additional tax, depending on when they obtained the interpretation and how they used it. The change affects PIT settlements from previous years.
The issue concerns the so-called thermomodernization relief, which allows taxpayers to deduct expenses for improving energy efficiency in their homes. Many homeowners installed air conditioning units with a heating function, believing they qualified as heat pumps. Recent decisions by the head of the KAS indicate that such expenses no longer fall within the scope of the relief.
In one case described by the Prawo.pl portal, a homeowner deducted the cost of a multi-split air conditioner with a heating function in her 2022 PIT return. In 2023, the tax office confirmed her right to the relief, recognizing the device as a heat pump. Three years later, the head of the KAS changed the interpretation, declaring it invalid. Another example involves a taxpayer who planned to combine photovoltaics with an air conditioner for heating. He received a positive interpretation in 2021, but in 2025 it was revoked.
The changing landscape of tax interpretations
The key question for taxpayers is whether the change in interpretation automatically means they have to pay back the tax relief. The answer depends on the sequence of actions. If a taxpayer first claimed the relief in their PIT return and only later applied for an individual interpretation, the protective shield does not apply. The tax office can demand a correction and additional payment.
Dr Jacek Matarewicz, an advocate and tax advisor, partner at Zimny Matarewicz law firm, explained: – The tax authority may demand a refund of the relief, which means an additional tax payment – and added: – The taxpayer’s protection under the interpretation is only effective until the end of the tax year in which the amended interpretation was served.
Who must pay and who is safe
If a taxpayer obtained a positive interpretation before claiming the relief and the interpretation concerned a future event, protection applies. In such a case, the taxpayer does not have to pay back the relief or interest for the period covered by the interpretation. However, once the interpretation is officially changed, the protection ends after the current tax year.
The National Tax Administration is systematically reviewing older interpretations, even those issued several years ago. Homeowners who used the relief based on a pre-2024 interpretation should review their situation. Those who acted before obtaining an individual interpretation are at highest risk of a retroactive tax adjustment.
The legal situation remains fluid, and tax advisors recommend checking any correspondence from the tax office regarding previous PIT settlements. The head of the KAS has made it clear that expenses for air conditioning with a heating function cannot be deducted under the thermomodernization relief, which contradicts earlier widespread practice.
Źródło: wnp.pl, Fot. AleSalM / Shutterstock
