paragraph of the PIT Act, included in the decision under Art. § of the Tax Ordinance, or own expenses related to the continuation of the thermal modernization project initiated by the testator, or own expenses related to starting a new thermal modernization project. Attention! In this case, it should be assumed that the beginning of the three-year period in which the thermal modernization project entitling to the relief should be completed is the date of incurring the first expenditure on this investment by the testator.
As we read in the interpretations, the basic condition for the heir to inherit the testator's rights to the thermal modernization relief is to issue a decision pursuant to Art. § of the Tax Ordinance, and not an invoice issued to the testator. Reason for changes to previously issued interpretations The amending interpretations are the result of the response of the Ministry of Finance dated July , case reference number: DOP . for the speech of the Ombudsman Ombudsman . The case concerned whether the right to a thermal modernization relief could be classified as property rights.
suect to inheritance. Previous individual interpretations denied the right to inherit the thermal modernization relief, arguing that it was not a property right and therefore could not be taken over by the heir. In his letter, the Minister of Finance assessed that the right to thermal modernization relief on tax grounds has a property dimension, which means that it may, in principle, be taken over by the heir. Inheritance of the right to thermal modernization relief – summary The recently issued amending tax interpretations and the letter of the Ministry of Finance show that the right to thermal modernization relief is subject to inheritance by the heir - even if VAT invoices were issued to the testator.