FAQ

Accelerated depreciation at the rate of 6 per cent applies to the costs of investment relating to a sustainable energy efficiency improvement measure. In this case, a sustainable energy efficiency improvement measure corresponds to the sustainable energy efficiency renovation measures on rental housing, for which financial support referred to in article 4 of the law amended on 23 December, 2016 is granted (support under the “Klimabonus” programme.). The costs of investment are calculated after subtracting this financial support.
Accelerated depreciation at the rate of 4 per cent is permitted on the property or parts of buildings used for rental housing when the completion of the property or part of the property goes back at least five years at the start of the operating year.

Accelerated depreciation is a taxation method that allows book depreciation to be magnified in order to depreciate sustainable energy efficiency improvement work or other types of work more quickly.

Book depreciation refers to the recognition of the permanent reduction to the value of an asset. This value is linked to the use of an asset and to the effect of time. Depreciation allows this reduction in value to be compensated by allocating a specific amount to the profits for the year.

We talk about accelerated depreciation when the level of depreciation is more advantageous, thereby allowing greater costs of depreciation over the first years following the improvement work.