DOP.CNRU Why is the right to thermal modernization relief inherited? In each amending interpretation, the Head of the National Tax Administration argues that the provisions of the PIT Act do not regulate the issue of the possibility for heirs to benefit from deductions under the thermal modernization relief. Under tax law, the rights and obligations of heirs are regulated by the Tax Ordinance. Therefore, Art. should apply to the possibility of inheritance e.g. thermal modernization relief .
Tax Ordinance, which states that "the taxpayer's heirs take over the property rights and obligations of the testator provided for in the provisions of tax law." Court decisions have established the position that the right to thermal modernization relief is a property right, which means it may be taken over inherited by the heir. Attention! In order for the heir to be able to deduct the thermal modernization relief "taken over" from the testator, he or she should meet all the conditions entitling to its deduction, which we wrote about in the linked publication When can you deduct inherited thermal modernization relief? Quoting the amending interpretations.
It should also be clarified that the taxpayer - heir cannot deduct the inherited taken over thermal modernization relief in the annual own return submitted for the year in which the testator incurred the reported expenses entitling him to this relief. Pursuant to Art. ยง of the Tax Ordinance, if, among others, an annual tax declaration has not been submitted , the tax authority is obliged to issue a decision on the scope of liability or rights of the heirs. In this decision, it determines the amount of the liability or overpayment to be settled. Consequently, only after delivery of this decision, the heir may include in his/her tax return for the tax year following the year covered by the tax office's decision the part of the relief not deducted by the testator under the principles of Art.