According to the law on state aid in the purchase of a first home for young people (MdM) in addition to the traditional and most popular use of the program, or payments for a home loan, it is possible to request a refund of VAT for materials Construction needed to build the first single-family home, the superstructure or extension of a building for residential purposes, or reconstruction of residential building.
a person who wants to take advantage of the refund may not have completed 35 years of age and the purchase of building materials in the period from 2 January 2014 . September 30, 2018. on 1 September 2015. entered into force amendments to the Act MdM, which in the case of large families abolished the age limit and the requirement that built the house must be the first of this family.
the return we get if the surface constructed residential premises shall not exceed 75 square meters. for a family home maximum surface area is 100 sq. m area may be greater than about 10 square meters in the case of beneficiaries raising at least three children.
in accordance with the provisions of the Act MdM, a natural person, in the exercise of the limit, will receive a refund for building materials, which are currently subject to VAT at the rate of 22 or 23 percent. Earlier (30 April 2004), this tax was much lower and amounted to 7 percent.
The application for a refund is made up time, ie. Until 31 December of the year in which a person begins to use the built apartment or house family . The tax office has four months to consider the application for reimbursement of expenses. If accepts your application will refund the amount shown in him, or will issue a decision to change the height. The amount referred to in the decision of the tax office paid to the applicant within 25 days of its receipt.
From January to December 2015. The Ministry of Finance registered 272 applications submitted to tax offices throughout the country. Most applications were submitted from Warsaw (35 applications), Bydgoszcz (29), Gdansk (27) and Szczecin (26). Less than 10 applications were submitted in Kielce (9 applications), Lodz (8), Bialystok (6) and Opole (4).
The data sent to PAP, that of all the 272 submitted in 2015. applications, based on 98 made tax refund without having to issue a decision. On the other hand, on the basis of the decision issued reimbursed for 31 applications. The total amount that the applicant received amounted to 690 thousand. zł. The greatest amount of tax refund can enjoy the inhabitants of Bydgoszcz (78 thousand. Zł), Warsaw (73 thousand. Zł) and Krakow (61 thousand. Zł).
In accordance with the provisions of the Act of 26 July 1991. income tax from individuals, the amount of reimbursement of expenses incurred for the purchase of building materials is exempt from income tax.
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