{"id":1450,"date":"2023-06-09T11:19:53","date_gmt":"2023-06-09T09:19:53","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1450"},"modified":"2026-03-11T12:12:03","modified_gmt":"2026-03-11T11:12:03","slug":"fotowoltaika-a-korzysci-podatkowe","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/fotowoltaika-a-korzysci-podatkowe\/","title":{"rendered":"Fotowoltaika a korzy\u015bci podatkowe"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Monta\u017c instalacji fotowoltaicznej to rozwi\u0105zanie, na kt\u00f3re decyduje si\u0119 coraz wi\u0119cej os\u00f3b fizycznych oraz firm. Dzi\u0119ki licznym dofinansowaniom oraz szczytnym ideom codziennie pojawiaj\u0105 si\u0119 nowe inwestycje zwi\u0105zane z fotowoltaik\u0105. Obserwujemy tak\u017ce powstawanie farm fotowoltaicznych, kt\u00f3re wytwarzaj\u0105 ekologiczn\u0105 energi\u0119 na sprzeda\u017c. Taka popularno\u015b\u0107 fotowoltaiki oraz innych odnawialnych \u017ar\u00f3de\u0142 energii to powa\u017cny i potrzebny krok w przysz\u0142o\u015b\u0107, w kt\u00f3rej dbamy o planet\u0119 oraz jej zasoby.<\/strong><\/p>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Aby jeszcze bardziej zach\u0119ci\u0107 do zak\u0142adania fotowoltaiki, dost\u0119pne s\u0105 r\u00f3\u017cnego rodzaju ulgi podatkowe, kt\u00f3re umo\u017cliwiaj\u0105 m.in. odliczenie od podatku fotowoltaiki. Ile mo\u017cna odliczy\u0107 od podatku za panele fotowoltaiczne? Jak odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego?<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Podatkowo ulga \u2013 fotowoltaika jako spos\u00f3b na niskie rachunki i wysoki zwrot podatku<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Panele fotowoltaiczne to sprawdzony spos\u00f3b na niskie rachunki za energi\u0119 przy jednoczesnym dbaniu o klimat. Ekologiczne rozwi\u0105zania staj\u0105 si\u0119 coraz bardziej op\u0142acalne. Jeszcze kilka lat temu ekologia kojarzy\u0142a si\u0119 z drogimi us\u0142ugami i produktami, jednak obecnie zauwa\u017camy odwr\u00f3cenie tego trendu. Dzi\u0119ki temu coraz wi\u0119cej os\u00f3b decyduje si\u0119 na ekologiczne dzia\u0142ania, w kt\u00f3rych prym wiedzie fotowoltaika. Jednocze\u015bnie Unia Europejska oraz rz\u0105dy pa\u0144stw cz\u0142onkowskich wprowadzaj\u0105 kolejne udogodnienia finansowe, kt\u00f3re maj\u0105 zach\u0119ci\u0107 obywateli do zmian. Wiele os\u00f3b decyduj\u0105cych si\u0119 na za\u0142o\u017cenie paneli fotowoltaicznych zastanawia si\u0119 wi\u0119c, czy mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego w rocznym rozliczeniu.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Odpowied\u017a brzmi: <strong>tak, odliczenie fotowoltaiki od podatku przys\u0142uguje podatnikom, kt\u00f3rzy podj\u0119li decyzj\u0119 o inwestycji zwi\u0105zanej z panelami fotowoltaicznymi.<\/strong><\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika \u2013 ulga termomodernizacyjna<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Znacz\u0105cym elementem tego, jak odliczy\u0107 panele fotowoltaiczne od podatku w zeznaniu podatkowym, jest ulga termomodernizacyjna. Co dok\u0142adnie oznacza ten termin? Wraz z dzia\u0142aniami podejmowanymi, aby wprowadzi\u0107 w Polsce unijny pakiet klimatyczny, konieczne okaza\u0142y si\u0119 wymiany niewydajnych i nieekologicznych \u017ar\u00f3de\u0142 energii. Aby u\u0142atwi\u0107 i przyspieszy\u0107 ten proces <strong>powsta\u0142a ulga termomodernizacyjna, kt\u00f3ra umo\u017cliwia zwrot podatku dochodowego za wydatki poniesione w ramach modernizacji nieruchomo\u015bci.<\/strong> Do ulgi termomodernizacyjnej zaliczy\u0107 mo\u017cemy przede wszystkim:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-577ce6\">\n<li class=\" eplus-wrapper\">wymian\u0119 i uszczelnienie okien oraz drzwi,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">instalacja fotowoltaiczna,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">ocieplenie budynku (termomodernizacja elewacji),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">wymiana \u017ar\u00f3d\u0142a ciep\u0142a (monta\u017c pompy ciep\u0142a),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">pod\u0142\u0105czenie do sieci gazowej lub cieplnej.<\/li>\n<\/ul>\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: zwrot podatku gwarantowany przez rozporz\u0105dzenie ministra<\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Ulga termomodernizacyjna powsta\u0142a w 2019 roku i na ten moment korzysta z niej co roku coraz wi\u0119cej podatnik\u00f3w. G\u0142\u00f3wnym zadaniem ulgi termomodernizacyjnej jest zmniejszenie wydzielanego dwutlenku w\u0119gla do atmosfery oraz ograniczenie innych szkodliwych gaz\u00f3w, kt\u00f3re wp\u0142ywaj\u0105 m.in. na ocieplenie klimatu.Jak wynika z powy\u017cszego \u2013 <strong>zakup i monta\u017c instalacji fotowoltaicznej uznawany jest za realizacj\u0119 przedsi\u0119wzi\u0119cia termomodernizacyjnego<\/strong>, dlatego te\u017c znajduje tu zastosowanie ulga termomodernizacyjna. Wszystkie szczeg\u00f3\u0142y oraz wykaz konkretnych dzia\u0142a\u0144 i prac modernizacyjnych zosta\u0142y wykazane w Rozporz\u0105dzeniu Ministra Inwestycji i Rozwoju z dnia 29 grudnia 2018 roku w sprawie okre\u015blenia wykazu rodzaj\u00f3w materia\u0142\u00f3w budowlanych, urz\u0105dze\u0144 i us\u0142ug zwi\u0105zanych z realizacj\u0105 przedsi\u0119wzi\u0119\u0107 termomodernizacyjnych.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Odliczenie fotowoltaiki od podatku \u2013 dla kogo?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Jakie mo\u017cliwo\u015bci daje ulga termomodernizacyjna? Fotowoltaika, kt\u00f3ra znajduje si\u0119 w zakresie dzia\u0142a\u0144 obejmowanych przez zapisy ulgi termomodernizacyjnej, to przedsi\u0119wzi\u0119cie, kt\u00f3re mo\u017cesz odliczy\u0107 od podatku. Kto dok\u0142adnie mo\u017ce skorzysta\u0107 z tej ulgi?<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-4e5226\">\n<li class=\" eplus-wrapper\">Osoby fizyczne rozliczaj\u0105ce si\u0119 wed\u0142ug skali podatkowej,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Osoby fizyczne rozliczaj\u0105ce si\u0119 wed\u0142ug jednolitej stawki podatku liniowego,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Osoby fizyczne rozliczaj\u0105ce si\u0119 wed\u0142ug rycza\u0142tu od przychod\u00f3w ewidencjonowanych.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Warto jednak nadmieni\u0107, \u017ce odliczenie od dochodu wszelkich wydatk\u00f3w poniesionych na realizacj\u0119 przedsi\u0119wzi\u0119cia termomodernizacyjnego w ramach ulgi termomodernizacyjnej, nale\u017cy si\u0119 jedynie w\u0142a\u015bcicielom oraz wsp\u00f3\u0142w\u0142a\u015bcicielom domu jednorodzinnego. W tym miejscu trzeba zaznaczy\u0107, \u017ce pod poj\u0119ciem jednorodzinnego domu mieszkalnego rozumiemy tak\u017ce budynki w zabudowie bli\u017aniaczej lub szeregowej.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Co wi\u0119cej, <strong>odliczenie fotowoltaiki od podatku (liniowego, skali podatkowej lub rycza\u0142towego) przys\u0142uguje tak\u017ce ma\u0142ym przedsi\u0119biorcom<\/strong>, kt\u00f3rzy przeznaczyli nie wi\u0119cej ni\u017c 30% powierzchni domu na lokal u\u017cytkowy, a reszt\u0119 na wydzielenie jednego lokalu mieszkalnego.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Odliczenie fotowoltaiki od podatku \u2013 ile procent?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Cz\u0119sto pojawia si\u0119 pytanie \u201eile procent mo\u017cna odliczy\u0107 od podatku za fotowoltaik\u0119?\u201d. W tym przypadku m\u00f3wimy jednak o odg\u00f3rnym maksymalnym limicie, kt\u00f3ry na ten moment wynosi 53 tysi\u0105ce. Limit ten dotyczy wszystkich koszt\u00f3w poniesionych przez inwestora, takich jak:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-b0bdb3\">\n<li class=\" eplus-wrapper\">koszt zakupu instalacji fotowoltaicznej,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">monta\u017c instalacji fotowoltaicznej,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">materia\u0142y budowlane wykorzystane do postawienia instalacji fotowoltaicznej.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\"><strong>Maksymalna kwota odliczenia fotowoltaiki od podatku nie mo\u017ce jednak przekracza\u0107 rocznego dochodu podatnika.<\/strong> Je\u015bli jednak dojdzie do takiej sytuacji, mo\u017ce on po cz\u0119\u015bci odliczy\u0107 wydatki poniesione na panele fotowoltaiczne przez kolejne 6 lat, a\u017c do osi\u0105gni\u0119cia maksymalnej kwoty podlegaj\u0105cej odpisowi je\u015bli pokrywa si\u0119 ona z rzeczywistymi kosztami inwestycji.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">W ramach ulgi termomodernizacyjnej mo\u017cna odj\u0105\u0107 od dochod\u00f3w ewidencjonowanych warto\u015b\u0107 podstawy opodatkowania koszt\u00f3w zwi\u0105zanych z wyposa\u017ceniem domu w fotowoltaik\u0119. Wydatki te \u2013 w ramach ulgi podatkowej \u2013 pomniejszaj\u0105 podstaw\u0119 opodatkowania, co wi\u0105\u017ce si\u0119 z zap\u0142at\u0105 ni\u017cszego podatku dochodowego.<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: odliczenie od podatku \u2013 o czym musisz pami\u0119ta\u0107?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Je\u015bli ju\u017c wiesz, czy fotowoltaik\u0119 mo\u017cna odliczy\u0107 od podatku, musisz tak\u017ce pami\u0119ta\u0107 o kilku podstawowych kwestiach. Przede wszystkim:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-6c5884\">\n<li class=\" eplus-wrapper\">Nadwy\u017ck\u0119 koszt\u00f3w poniesionych w ramach inwestycji w fotowoltaik\u0119 mo\u017cesz rozlicza\u0107 przez 6 kolejnych lat, jednak liczone s\u0105 one od ko\u0144ca roku podatkowego, w kt\u00f3rym poniesiono pierwszy wydatek.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Odliczenia podatkowego mo\u017cna dokona\u0107 tylko w przypadku sko\u0144czonych inwestycji lub inwestycji, kt\u00f3re trwaj\u0105<\/strong>. W drugim przypadku trzeba jednak pami\u0119ta\u0107, \u017ce budowa musi by\u0107 zako\u0144czona przed up\u0142ywem 3 lat od poniesienia pierwszego wydatku.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Z ulgi termomodernizacyjnej mog\u0105 skorzysta\u0107 tak\u017ce nieruchomo\u015bci obj\u0119te wsp\u00f3\u0142w\u0142asno\u015bci\u0105 \u0142\u0105czn\u0105, czyli ma\u0142\u017conkowie. W takim wypadku limit, w kt\u00f3rym mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku, jest podw\u00f3jny \u2013 dla ka\u017cdego ma\u0142\u017conka po 53 tysi\u0105ce, co \u0142\u0105cznie daje 106 tysi\u0119cy na odliczenie fotowoltaiki.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">W przypadku czynnych podatnik\u00f3w VAT kwoty brane pod uwag\u0119 podawane s\u0105 w warto\u015bci netto, natomiast zwykli podatnicy wskazuj\u0105 w rozliczeniu kwoty brutto.<\/li>\n<\/ul>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Zwrot podatku za fotowoltaik\u0119 \u2013 jak z\u0142o\u017cy\u0107 rozliczenie?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Zatem jak odliczy\u0107 fotowoltaik\u0119 od podatku? <strong>Odliczenia koszt\u00f3w obejmuj\u0105cych instalacj\u0119 fotowoltaiczn\u0105 i jej monta\u017c mo\u017cna dokona\u0107 w rocznym rozliczeniu podatkowym.<\/strong> Wysoko\u015b\u0107 odliczenia podatkowego mo\u017ce by\u0107 liczona od dochodu w przypadku podatku liniowego i skali podatkowej lub od przychodu je\u015bli podatnik rozlicza si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Przedsi\u0119wzi\u0119cia termomodernizacyjne wykazuje si\u0119 na formularzu PIT-0, kt\u00f3ry powinien zosta\u0107 do\u0142\u0105czony do w\u0142a\u015bciwego PIT ze wzgl\u0119du na wybran\u0105 form\u0119 opodatkowania. M\u00f3wimy w tym wypadku o PIT-36, PIT-37, PIT36-L lub PIT-28. W formularzu nale\u017cy wykaza\u0107 kwoty przeznaczone na instalacj\u0119 fotowoltaiczn\u0105. Rozliczenia dokonuje si\u0119 za rok, w kt\u00f3rym poniesiono pierwszy wydatek zwi\u0105zany z inwestycj\u0105 fotowoltaiczn\u0105.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: ulga podatkowa z Open Profit<\/h2>\n\n\n\n<p class=\" eplus-wrapper\"><strong>W Open Profit zajmujemy si\u0119 kompleksow\u0105 <a href=\"\/oferta\/uslugi-ksiegowe\/\">obs\u0142ug\u0105 ksi\u0119gow\u0105<\/a>, w tym pomagamy tak\u017ce obni\u017cy\u0107 wysoko\u015b\u0107 podatku dochodowego z zastosowaniem ulgi termomodernizacyjnej w jednorodzinnych budynkach mieszkalnych<\/strong>. Rozliczamy instalacje fotowoltaiczne tak\u017ce dla ma\u0142ych przedsi\u0119biorc\u00f3w, w tym dla jednoosobowych dzia\u0142alno\u015bci gospodarczych. W zale\u017cno\u015bci od sposobu rozliczenia doradzamy najlepsze wyj\u015bcia podatkowe, kt\u00f3re umo\u017cliwi\u0105 zwrot wydatk\u00f3w poniesionych na modernizacj\u0119 energetyczn\u0105 dom\u00f3w i powierzchni us\u0142ugowych. Ulga na fotowoltaik\u0119 z <a href=\"https:\/\/openprofit.pl\/\"><strong>Open Profit<\/strong><\/a> to skuteczne rozliczenie.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\t<a href=\"https:\/\/openprofit.pl\/kontakt\/\" target=\"\" class=\"relative button flex gap-18  blog-contact-button\">\n\t\t\t\t<p class=\"relative\">Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Farmy fotowoltaiczne \u2013 czy mog\u0105 skorzysta\u0107 z ulgi termomodernizacyjnej?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Farmy fotowoltaiczne w my\u015bl definicji ulgi termomodernizacyjnej nie s\u0105 obj\u0119te tym programem. Zaliczaj\u0105 si\u0119 do niego tylko budynki mieszkalne jednorodzinne. Jednocze\u015bnie warto zaznaczy\u0107, \u017ce mimo korzystania z odnawialnych \u017ar\u00f3de\u0142 energii za\u0142o\u017cenie farmy wi\u0105\u017ce si\u0119 z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. Dlatego te\u017c konieczne jest odprowadzanie podatku dochodowego w wybranej wcze\u015bniej formie opodatkowania.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Opr\u00f3cz tego konieczne jest tak\u017ce uiszczenie podatku do gminy \u2013 rolnego lub od nieruchomo\u015bci. W tym przypadku trwaj\u0105 jednak spory prawne, poniewa\u017c trudno jednoznacznie zaliczy\u0107 wielkoformatowe instalacje fotowoltaiczne do nieruchomo\u015bci, a jednocze\u015bnie ich obecno\u015b\u0107 na gruncie uniemo\u017cliwia przeznaczenie terenu na dodatkowe dzia\u0142ania rolnicze, takie jak np. wypas zwierz\u0105t. Obecnie wi\u0119c rozlicza si\u0119 podatek, o kt\u00f3rym decyduje obszar gruntu wykorzystany pod panele fotowoltaiczne.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o korzy\u015bci podatkowe z fotowoltaiki<\/h2>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-9ac418\">\n<li class=\" eplus-wrapper\"><strong>Co to jest ulga termomodernizacyjna?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Ulga termomodernizacyjna to ulga podatkowa wprowadzona w 2019 roku. Jej celem jest zach\u0119cenie w\u0142a\u015bcicieli budynk\u00f3w mieszkalnych jednorodzinnych do modernizacji zwi\u0105zanych ze zmianami \u017ar\u00f3de\u0142 zasilania oraz zmianami \u017ar\u00f3de\u0142 ciep\u0142a. W ten spos\u00f3b Unia Europejska chce ograniczy\u0107 wytwarzanie CO2 i rozpowszechni\u0107 odnawialne \u017ar\u00f3d\u0142a energii.<\/p>\n\n\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-323ef9\">\n<li class=\" eplus-wrapper\"><strong>Czy mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Tak, dzi\u0119ki zastosowaniu ulgi termomodernizacyjnej mo\u017cna odliczy\u0107 wydatki poniesione na dzia\u0142ania termomodernizacyjne, w tym tak\u017ce na zainstalowanie paneli fotowoltaicznych. Dzi\u0119ki temu podczas rocznego rozliczenia podatkowego mo\u017cesz zmniejszy\u0107 podstaw\u0119 opodatkowania.<\/p>\n\n\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-32b5d1\">\n<li class=\" eplus-wrapper\"><strong>Jak z\u0142o\u017cy\u0107 rozliczenie z odliczeniem fotowoltaiki od podatku?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Rozliczenie dotycz\u0105ce fotowoltaiki sk\u0142ada si\u0119 na formularzu PIT-0, kt\u00f3ry musi zosta\u0107 do\u0142\u0105czony do odpowiedniego PIT-u wybranego ze wzgl\u0119du na form\u0119 opodatkowania. W dokumencie tym trzeba przedstawi\u0107 wykaz wydatk\u00f3w poniesionych na realizacj\u0119 przedsi\u0119wzi\u0119\u0107 termomodernizacyjnych.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Co to jest ulga termomodernizacyjna?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Ulga termomodernizacyjna to ulga podatkowa wprowadzona w 2019 roku. Jej celem jest zach\u0119cenie w\u0142a\u015bcicieli budynk\u00f3w mieszkalnych jednorodzinnych do modernizacji zwi\u0105zanych ze zmianami \u017ar\u00f3de\u0142 zasilania oraz zmianami \u017ar\u00f3de\u0142 ciep\u0142a. 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Dzi\u0119ki licznym dofinansowaniom oraz szczytnym ideom codziennie pojawiaj\u0105 si\u0119 nowe inwestycje zwi\u0105zane z fotowoltaik\u0105. Obserwujemy tak\u017ce powstawanie farm fotowoltaicznych, kt\u00f3re wytwarzaj\u0105 ekologiczn\u0105 energi\u0119 na sprzeda\u017c. Taka popularno\u015b\u0107 fotowoltaiki oraz innych odnawialnych \u017ar\u00f3de\u0142 energii to powa\u017cny i potrzebny krok w przysz\u0142o\u015b\u0107, [&hellip;]","author":11,"featured_media":1631,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[160],"tags":[],"class_list":["post-1450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki-w-firmie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Odliczenie fotowoltaiki od podatku, ulga termomodernizacyjna | Open Profit<\/title>\n<meta name=\"description\" content=\"Odliczenie fotowoltaiki od podatku - czym jest ulga termomodernizacyjna? \u27a4Dowiedz si\u0119 jak odliczy\u0107 panele fotowoltaiczne od podatku \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/fotowoltaika-a-korzysci-podatkowe\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Odliczenie fotowoltaiki od podatku, ulga termomodernizacyjna | Open Profit\" \/>\n<meta property=\"og:description\" content=\"Odliczenie fotowoltaiki od podatku - czym jest ulga termomodernizacyjna? \u27a4Dowiedz si\u0119 jak odliczy\u0107 panele fotowoltaiczne od podatku \u2b50 Open Profit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/fotowoltaika-a-korzysci-podatkowe\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-09T09:19:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-11T11:12:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/06\/fotowoltaika-a-korzysci-podatkowe.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Dawid Jesiak\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dawid Jesiak\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Odliczenie fotowoltaiki od podatku, ulga termomodernizacyjna | Open Profit","description":"Odliczenie fotowoltaiki od podatku - czym jest ulga termomodernizacyjna? 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Dzi\u0119ki licznym dofinansowaniom oraz szczytnym ideom codziennie pojawiaj\u0105 si\u0119 nowe inwestycje zwi\u0105zane z fotowoltaik\u0105. Obserwujemy tak\u017ce powstawanie farm fotowoltaicznych, kt\u00f3re wytwarzaj\u0105 ekologiczn\u0105 energi\u0119 na sprzeda\u017c. Taka popularno\u015b\u0107 fotowoltaiki oraz innych odnawialnych \u017ar\u00f3de\u0142 energii to powa\u017cny i potrzebny krok w przysz\u0142o\u015b\u0107, w kt\u00f3rej dbamy o planet\u0119 oraz jej zasoby.<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Monta\u017c instalacji fotowoltaicznej to rozwi\u0105zanie, na kt\u00f3re decyduje si\u0119 coraz wi\u0119cej os\u00f3b fizycznych oraz firm. Dzi\u0119ki licznym dofinansowaniom oraz szczytnym ideom codziennie pojawiaj\u0105 si\u0119 nowe inwestycje zwi\u0105zane z fotowoltaik\u0105. Obserwujemy tak\u017ce powstawanie farm fotowoltaicznych, kt\u00f3re wytwarzaj\u0105 ekologiczn\u0105 energi\u0119 na sprzeda\u017c. Taka popularno\u015b\u0107 fotowoltaiki oraz innych odnawialnych \u017ar\u00f3de\u0142 energii to powa\u017cny i potrzebny krok w przysz\u0142o\u015b\u0107, w kt\u00f3rej dbamy o planet\u0119 oraz jej zasoby.<\/strong><\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-CE8oGF","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Aby jeszcze bardziej zach\u0119ci\u0107 do zak\u0142adania fotowoltaiki, dost\u0119pne s\u0105 r\u00f3\u017cnego rodzaju ulgi podatkowe, kt\u00f3re umo\u017cliwiaj\u0105 m.in. odliczenie od podatku fotowoltaiki. Ile mo\u017cna odliczy\u0107 od podatku za panele fotowoltaiczne? Jak odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego?<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Aby jeszcze bardziej zach\u0119ci\u0107 do zak\u0142adania fotowoltaiki, dost\u0119pne s\u0105 r\u00f3\u017cnego rodzaju ulgi podatkowe, kt\u00f3re umo\u017cliwiaj\u0105 m.in. odliczenie od podatku fotowoltaiki. Ile mo\u017cna odliczy\u0107 od podatku za panele fotowoltaiczne? Jak odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego?<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-aIjKLd","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Podatkowo ulga \u2013 fotowoltaika jako spos\u00f3b na niskie rachunki i wysoki zwrot podatku<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Podatkowo ulga \u2013 fotowoltaika jako spos\u00f3b na niskie rachunki i wysoki zwrot podatku<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-a6PEWV","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Panele fotowoltaiczne to sprawdzony spos\u00f3b na niskie rachunki za energi\u0119 przy jednoczesnym dbaniu o klimat. Ekologiczne rozwi\u0105zania staj\u0105 si\u0119 coraz bardziej op\u0142acalne. Jeszcze kilka lat temu ekologia kojarzy\u0142a si\u0119 z drogimi us\u0142ugami i produktami, jednak obecnie zauwa\u017camy odwr\u00f3cenie tego trendu. Dzi\u0119ki temu coraz wi\u0119cej os\u00f3b decyduje si\u0119 na ekologiczne dzia\u0142ania, w kt\u00f3rych prym wiedzie fotowoltaika. Jednocze\u015bnie Unia Europejska oraz rz\u0105dy pa\u0144stw cz\u0142onkowskich wprowadzaj\u0105 kolejne udogodnienia finansowe, kt\u00f3re maj\u0105 zach\u0119ci\u0107 obywateli do zmian. Wiele os\u00f3b decyduj\u0105cych si\u0119 na za\u0142o\u017cenie paneli fotowoltaicznych zastanawia si\u0119 wi\u0119c, czy mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego w rocznym rozliczeniu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Panele fotowoltaiczne to sprawdzony spos\u00f3b na niskie rachunki za energi\u0119 przy jednoczesnym dbaniu o klimat. Ekologiczne rozwi\u0105zania staj\u0105 si\u0119 coraz bardziej op\u0142acalne. Jeszcze kilka lat temu ekologia kojarzy\u0142a si\u0119 z drogimi us\u0142ugami i produktami, jednak obecnie zauwa\u017camy odwr\u00f3cenie tego trendu. Dzi\u0119ki temu coraz wi\u0119cej os\u00f3b decyduje si\u0119 na ekologiczne dzia\u0142ania, w kt\u00f3rych prym wiedzie fotowoltaika. Jednocze\u015bnie Unia Europejska oraz rz\u0105dy pa\u0144stw cz\u0142onkowskich wprowadzaj\u0105 kolejne udogodnienia finansowe, kt\u00f3re maj\u0105 zach\u0119ci\u0107 obywateli do zmian. Wiele os\u00f3b decyduj\u0105cych si\u0119 na za\u0142o\u017cenie paneli fotowoltaicznych zastanawia si\u0119 wi\u0119c, czy mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku dochodowego w rocznym rozliczeniu.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-J5oEMi","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Odpowied\u017a brzmi: <strong>tak, odliczenie fotowoltaiki od podatku przys\u0142uguje podatnikom, kt\u00f3rzy podj\u0119li decyzj\u0119 o inwestycji zwi\u0105zanej z panelami fotowoltaicznymi.<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Odpowied\u017a brzmi: <strong>tak, odliczenie fotowoltaiki od podatku przys\u0142uguje podatnikom, kt\u00f3rzy podj\u0119li decyzj\u0119 o inwestycji zwi\u0105zanej z panelami fotowoltaicznymi.<\/strong><\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-qPbVLb","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Y9vvP0","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika \u2013 ulga termomodernizacyjna<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika \u2013 ulga termomodernizacyjna<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-90ANHt","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Znacz\u0105cym elementem tego, jak odliczy\u0107 panele fotowoltaiczne od podatku w zeznaniu podatkowym, jest ulga termomodernizacyjna. Co dok\u0142adnie oznacza ten termin? Wraz z dzia\u0142aniami podejmowanymi, aby wprowadzi\u0107 w Polsce unijny pakiet klimatyczny, konieczne okaza\u0142y si\u0119 wymiany niewydajnych i nieekologicznych \u017ar\u00f3de\u0142 energii. Aby u\u0142atwi\u0107 i przyspieszy\u0107 ten proces <strong>powsta\u0142a ulga termomodernizacyjna, kt\u00f3ra umo\u017cliwia zwrot podatku dochodowego za wydatki poniesione w ramach modernizacji nieruchomo\u015bci.<\/strong> Do ulgi termomodernizacyjnej zaliczy\u0107 mo\u017cemy przede wszystkim:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Znacz\u0105cym elementem tego, jak odliczy\u0107 panele fotowoltaiczne od podatku w zeznaniu podatkowym, jest ulga termomodernizacyjna. Co dok\u0142adnie oznacza ten termin? Wraz z dzia\u0142aniami podejmowanymi, aby wprowadzi\u0107 w Polsce unijny pakiet klimatyczny, konieczne okaza\u0142y si\u0119 wymiany niewydajnych i nieekologicznych \u017ar\u00f3de\u0142 energii. 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G\u0142\u00f3wnym zadaniem ulgi termomodernizacyjnej jest zmniejszenie wydzielanego dwutlenku w\u0119gla do atmosfery oraz ograniczenie innych szkodliwych gaz\u00f3w, kt\u00f3re wp\u0142ywaj\u0105 m.in. na ocieplenie klimatu.Jak wynika z powy\u017cszego \u2013 <strong>zakup i monta\u017c instalacji fotowoltaicznej uznawany jest za realizacj\u0119 przedsi\u0119wzi\u0119cia termomodernizacyjnego<\/strong>, dlatego te\u017c znajduje tu zastosowanie ulga termomodernizacyjna. Wszystkie szczeg\u00f3\u0142y oraz wykaz konkretnych dzia\u0142a\u0144 i prac modernizacyjnych zosta\u0142y wykazane w Rozporz\u0105dzeniu Ministra Inwestycji i Rozwoju z dnia 29 grudnia 2018 roku w sprawie okre\u015blenia wykazu rodzaj\u00f3w materia\u0142\u00f3w budowlanych, urz\u0105dze\u0144 i us\u0142ug zwi\u0105zanych z realizacj\u0105 przedsi\u0119wzi\u0119\u0107 termomodernizacyjnych.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Ulga termomodernizacyjna powsta\u0142a w 2019 roku i na ten moment korzysta z niej co roku coraz wi\u0119cej podatnik\u00f3w. G\u0142\u00f3wnym zadaniem ulgi termomodernizacyjnej jest zmniejszenie wydzielanego dwutlenku w\u0119gla do atmosfery oraz ograniczenie innych szkodliwych gaz\u00f3w, kt\u00f3re wp\u0142ywaj\u0105 m.in. na ocieplenie klimatu.Jak wynika z powy\u017cszego \u2013 <strong>zakup i monta\u017c instalacji fotowoltaicznej uznawany jest za realizacj\u0119 przedsi\u0119wzi\u0119cia termomodernizacyjnego<\/strong>, dlatego te\u017c znajduje tu zastosowanie ulga termomodernizacyjna. 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Je\u015bli jednak dojdzie do takiej sytuacji, mo\u017ce on po cz\u0119\u015bci odliczy\u0107 wydatki poniesione na panele fotowoltaiczne przez kolejne 6 lat, a\u017c do osi\u0105gni\u0119cia maksymalnej kwoty podlegaj\u0105cej odpisowi je\u015bli pokrywa si\u0119 ona z rzeczywistymi kosztami inwestycji.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-aNuPTy","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W ramach ulgi termomodernizacyjnej mo\u017cna odj\u0105\u0107 od dochod\u00f3w ewidencjonowanych warto\u015b\u0107 podstawy opodatkowania koszt\u00f3w zwi\u0105zanych z wyposa\u017ceniem domu w fotowoltaik\u0119. 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Wydatki te \u2013 w ramach ulgi podatkowej \u2013 pomniejszaj\u0105 podstaw\u0119 opodatkowania, co wi\u0105\u017ce si\u0119 z zap\u0142at\u0105 ni\u017cszego podatku dochodowego.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-KwqcBW","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-SQVTc3","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: odliczenie od podatku \u2013 o czym musisz pami\u0119ta\u0107?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: odliczenie od podatku \u2013 o czym musisz pami\u0119ta\u0107?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-TxNvB3","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Je\u015bli ju\u017c wiesz, czy fotowoltaik\u0119 mo\u017cna odliczy\u0107 od podatku, musisz tak\u017ce pami\u0119ta\u0107 o kilku podstawowych kwestiach. Przede wszystkim:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u015bli ju\u017c wiesz, czy fotowoltaik\u0119 mo\u017cna odliczy\u0107 od podatku, musisz tak\u017ce pami\u0119ta\u0107 o kilku podstawowych kwestiach. Przede wszystkim:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\">Nadwy\u017ck\u0119 koszt\u00f3w poniesionych w ramach inwestycji w fotowoltaik\u0119 mo\u017cesz rozlicza\u0107 przez 6 kolejnych lat, jednak liczone s\u0105 one od ko\u0144ca roku podatkowego, w kt\u00f3rym poniesiono pierwszy wydatek.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Nadwy\u017ck\u0119 koszt\u00f3w poniesionych w ramach inwestycji w fotowoltaik\u0119 mo\u017cesz rozlicza\u0107 przez 6 kolejnych lat, jednak liczone s\u0105 one od ko\u0144ca roku podatkowego, w kt\u00f3rym poniesiono pierwszy wydatek.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-4WlpIw","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Odliczenia podatkowego mo\u017cna dokona\u0107 tylko w przypadku sko\u0144czonych inwestycji lub inwestycji, kt\u00f3re trwaj\u0105<\/strong>. W drugim przypadku trzeba jednak pami\u0119ta\u0107, \u017ce budowa musi by\u0107 zako\u0144czona przed up\u0142ywem 3 lat od poniesienia pierwszego wydatku.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Odliczenia podatkowego mo\u017cna dokona\u0107 tylko w przypadku sko\u0144czonych inwestycji lub inwestycji, kt\u00f3re trwaj\u0105<\/strong>. W drugim przypadku trzeba jednak pami\u0119ta\u0107, \u017ce budowa musi by\u0107 zako\u0144czona przed up\u0142ywem 3 lat od poniesienia pierwszego wydatku.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-D4MdA0","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Z ulgi termomodernizacyjnej mog\u0105 skorzysta\u0107 tak\u017ce nieruchomo\u015bci obj\u0119te wsp\u00f3\u0142w\u0142asno\u015bci\u0105 \u0142\u0105czn\u0105, czyli ma\u0142\u017conkowie. W takim wypadku limit, w kt\u00f3rym mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku, jest podw\u00f3jny \u2013 dla ka\u017cdego ma\u0142\u017conka po 53 tysi\u0105ce, co \u0142\u0105cznie daje 106 tysi\u0119cy na odliczenie fotowoltaiki.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Z ulgi termomodernizacyjnej mog\u0105 skorzysta\u0107 tak\u017ce nieruchomo\u015bci obj\u0119te wsp\u00f3\u0142w\u0142asno\u015bci\u0105 \u0142\u0105czn\u0105, czyli ma\u0142\u017conkowie. W takim wypadku limit, w kt\u00f3rym mo\u017cna odliczy\u0107 fotowoltaik\u0119 od podatku, jest podw\u00f3jny \u2013 dla ka\u017cdego ma\u0142\u017conka po 53 tysi\u0105ce, co \u0142\u0105cznie daje 106 tysi\u0119cy na odliczenie fotowoltaiki.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-yiSsa8","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">W przypadku czynnych podatnik\u00f3w VAT kwoty brane pod uwag\u0119 podawane s\u0105 w warto\u015bci netto, natomiast zwykli podatnicy wskazuj\u0105 w rozliczeniu kwoty brutto.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">W przypadku czynnych podatnik\u00f3w VAT kwoty brane pod uwag\u0119 podawane s\u0105 w warto\u015bci netto, natomiast zwykli podatnicy wskazuj\u0105 w rozliczeniu kwoty brutto.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-6c5884\">\n\n\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-l9DkPP","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Zwrot podatku za fotowoltaik\u0119 \u2013 jak z\u0142o\u017cy\u0107 rozliczenie?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Zwrot podatku za fotowoltaik\u0119 \u2013 jak z\u0142o\u017cy\u0107 rozliczenie?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Ay7ih8","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zatem jak odliczy\u0107 fotowoltaik\u0119 od podatku? <strong>Odliczenia koszt\u00f3w obejmuj\u0105cych instalacj\u0119 fotowoltaiczn\u0105 i jej monta\u017c mo\u017cna dokona\u0107 w rocznym rozliczeniu podatkowym.<\/strong> Wysoko\u015b\u0107 odliczenia podatkowego mo\u017ce by\u0107 liczona od dochodu w przypadku podatku liniowego i skali podatkowej lub od przychodu je\u015bli podatnik rozlicza si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Zatem jak odliczy\u0107 fotowoltaik\u0119 od podatku? <strong>Odliczenia koszt\u00f3w obejmuj\u0105cych instalacj\u0119 fotowoltaiczn\u0105 i jej monta\u017c mo\u017cna dokona\u0107 w rocznym rozliczeniu podatkowym.<\/strong> Wysoko\u015b\u0107 odliczenia podatkowego mo\u017ce by\u0107 liczona od dochodu w przypadku podatku liniowego i skali podatkowej lub od przychodu je\u015bli podatnik rozlicza si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-3d9r40","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Przedsi\u0119wzi\u0119cia termomodernizacyjne wykazuje si\u0119 na formularzu PIT-0, kt\u00f3ry powinien zosta\u0107 do\u0142\u0105czony do w\u0142a\u015bciwego PIT ze wzgl\u0119du na wybran\u0105 form\u0119 opodatkowania. M\u00f3wimy w tym wypadku o PIT-36, PIT-37, PIT36-L lub PIT-28. W formularzu nale\u017cy wykaza\u0107 kwoty przeznaczone na instalacj\u0119 fotowoltaiczn\u0105. Rozliczenia dokonuje si\u0119 za rok, w kt\u00f3rym poniesiono pierwszy wydatek zwi\u0105zany z inwestycj\u0105 fotowoltaiczn\u0105.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Przedsi\u0119wzi\u0119cia termomodernizacyjne wykazuje si\u0119 na formularzu PIT-0, kt\u00f3ry powinien zosta\u0107 do\u0142\u0105czony do w\u0142a\u015bciwego PIT ze wzgl\u0119du na wybran\u0105 form\u0119 opodatkowania. M\u00f3wimy w tym wypadku o PIT-36, PIT-37, PIT36-L lub PIT-28. W formularzu nale\u017cy wykaza\u0107 kwoty przeznaczone na instalacj\u0119 fotowoltaiczn\u0105. Rozliczenia dokonuje si\u0119 za rok, w kt\u00f3rym poniesiono pierwszy wydatek zwi\u0105zany z inwestycj\u0105 fotowoltaiczn\u0105.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-RbajSU","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: ulga podatkowa z Open Profit<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Fotowoltaika: ulga podatkowa z Open Profit<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wVg1vq","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>W Open Profit zajmujemy si\u0119 kompleksow\u0105 <a href=\"\/oferta\/uslugi-ksiegowe\/\">obs\u0142ug\u0105 ksi\u0119gow\u0105<\/a>, w tym pomagamy tak\u017ce obni\u017cy\u0107 wysoko\u015b\u0107 podatku dochodowego z zastosowaniem ulgi termomodernizacyjnej w jednorodzinnych budynkach mieszkalnych<\/strong>. Rozliczamy instalacje fotowoltaiczne tak\u017ce dla ma\u0142ych przedsi\u0119biorc\u00f3w, w tym dla jednoosobowych dzia\u0142alno\u015bci gospodarczych. W zale\u017cno\u015bci od sposobu rozliczenia doradzamy najlepsze wyj\u015bcia podatkowe, kt\u00f3re umo\u017cliwi\u0105 zwrot wydatk\u00f3w poniesionych na modernizacj\u0119 energetyczn\u0105 dom\u00f3w i powierzchni us\u0142ugowych. Ulga na fotowoltaik\u0119 z <a href=\"https:\/\/openprofit.pl\/\"><strong>Open Profit<\/strong><\/a> to skuteczne rozliczenie.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>W Open Profit zajmujemy si\u0119 kompleksow\u0105 <a href=\"\/oferta\/uslugi-ksiegowe\/\">obs\u0142ug\u0105 ksi\u0119gow\u0105<\/a>, w tym pomagamy tak\u017ce obni\u017cy\u0107 wysoko\u015b\u0107 podatku dochodowego z zastosowaniem ulgi termomodernizacyjnej w jednorodzinnych budynkach mieszkalnych<\/strong>. Rozliczamy instalacje fotowoltaiczne tak\u017ce dla ma\u0142ych przedsi\u0119biorc\u00f3w, w tym dla jednoosobowych dzia\u0142alno\u015bci gospodarczych. W zale\u017cno\u015bci od sposobu rozliczenia doradzamy najlepsze wyj\u015bcia podatkowe, kt\u00f3re umo\u017cliwi\u0105 zwrot wydatk\u00f3w poniesionych na modernizacj\u0119 energetyczn\u0105 dom\u00f3w i powierzchni us\u0142ugowych. Ulga na fotowoltaik\u0119 z <a href=\"https:\/\/openprofit.pl\/\"><strong>Open Profit<\/strong><\/a> to skuteczne rozliczenie.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"acf\/button","attrs":{"featured_posts":""},"innerBlocks":[],"innerHTML":"","innerContent":[]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7xtbLp","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Farmy fotowoltaiczne \u2013 czy mog\u0105 skorzysta\u0107 z ulgi termomodernizacyjnej?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Farmy fotowoltaiczne \u2013 czy mog\u0105 skorzysta\u0107 z ulgi termomodernizacyjnej?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Y25aAg","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Farmy fotowoltaiczne w my\u015bl definicji ulgi termomodernizacyjnej nie s\u0105 obj\u0119te tym programem. 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