Thermo-modernization relief also for a spouse – property co-owner
A thermo-modernization relief entered into force in the Personal Income Tax Act as of January 2019. It consists in deducting expenses incurred for implementation of a thermo-modernization project in a single-family residential building from the tax calculation basis. According to the latest individual interpretation of the Head of the National Revenue Administration (KIS), a spouse – co-owner of the property also may benefit from the relief, even if he or she was not mentioned in the notarial deed confirming the property purchase.
The topic was developed by attorney Aneta Skowron-Biały, CIT and tax scheme reporting specialist: http://lexplorers.pl/ulga-termomodernizacyjna-rowniez-dla-malzonka-wspolwlasciciela-nieruchomosci/
Related posts
Promotions to senior associate, associate and junior associate positions
Promotions to senior associate, associate and junior associate positionsPromotions to the position of counsel in the legal advisory team
Promotions to the position of counsel in the legal advisory teamPromotions to the position of counsel in the tax advisory team
Promotions to the position of counsel in the tax advisory teamPromotions in the legal advisory team
Promotions in the legal advisory teamConcerned about
missing out
on key legal
developments?
