A recent change in the interpretation of tax rules by the head of the National Revenue Administration has thrown many Polish taxpayers into confusion. The issue concerns the popular tax relief for thermal modernisation, specifically whether air conditioning units with a heating function qualify for the deduction. In some cases, the tax office may demand repayment of the relief and additional tax, depending on when the individual interpretation was obtained and how it was used.
For years, taxpayers have been able to deduct expenses related to thermal modernisation from their income tax. This included heat pumps, solar collectors, and insulation. However, the head of the KAS has now issued a new line of interpretation stating that air conditioning units with a heating function are not considered a heat pump for the purposes of the relief.
One case described by the Prawo.pl portal involved a homeowner who deducted the cost of a multi-split air conditioner with a heating function in her 2022 tax return. In 2023, the tax office confirmed her right to the relief, treating the device as a heat pump. Three years later, the head of KAS changed that interpretation, declaring it incorrect.
Two different scenarios, different consequences
Another case involved a taxpayer who planned to combine photovoltaic panels with an air conditioner that also heats. In 2021 he received a positive individual interpretation, but in 2025 the interpretation was reversed and the deduction was denied. The tax authority now claims such expenses do not qualify for the tax relief.
– wydatki poniesione na zakup i montaż klimatyzatora z funkcją grzania (…) nie mogą zostać odliczone w ramach ulgi termomodernizacyjnej – the tax authority stated in one of the decisions.
The key question for taxpayers is whether they will have to return the tax relief and pay additional tax. As dr Jacek Matarewicz, attorney and tax advisor, partner at Zimny Matarewicz, explains, the answer depends on the sequence of actions.
– Organ podatkowy może zażądać zwrotu ulgi, czyli dopłaty podatku – wskazał ekspert. – Jeśli podatnik najpierw skorzystał z ulgi, a dopiero potem wystąpił o interpretację, ochrona interpretacyjna nie chroni go przed obowiązkiem zapłaty podatku.
Protection for those who acted in the right order
However, if the taxpayer first obtained a positive individual interpretation for a future event and then applied the deduction, the situation is different. In that case, the protection applies – the taxpayer does not have to repay the tax or interest for the period covered by the interpretation.
As dr Jacek Matarewicz added, the protection only lasts until the end of the tax year in which the changed interpretation was served. After that, the taxpayer can no longer rely on the previous favourable ruling.
Taxpayers who have already claimed the relief for an air conditioner with a heating function should review their situation carefully. Those who obtained an individual interpretation before filing their return are likely safe. Those who filed first and asked later may face a demand for repayment.
Źródło: WNP.PL, Fot. Shutterstock/DifferR
