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Part of the expenses incurred in connection with the disability and caring for the disabled can be deducted from the income in the annual tax return. This year, there will be modifications to the possibility of settling the allowances. They will be introduced under the Polish Order, transforming the tax system.
Rehabilitation relief – changes in 2022
Every taxpayer has the right to deduct the allowances from income or from tax. There is one condition – the earlier acquisition of the right to these reliefs.
One of the allowances that is subject to settlement is the rehabilitation allowance – in this case you can deduct from your income expenses for drugs, as well as expenses enabling travel to treatment or equipment used up in medical equipment.
In the current 2022, there will be changes in the deduction of rehabilitation relief – increasing the tax-free amount to PLN 30 PLN resulted in the fact that people with lower incomes will not be able to use the rehabilitation relief. Taxpayers who earn less than the above-mentioned amount will stop paying the tax authorities a levy resulting from their income. It also means that they will not be able to deduct expenses incurred. However, the disabled person or the person who is dependent on the disabled will still benefit from the relief.
Further part below the video.
Which taxpayer can take advantage of the rehabilitation allowance
The rehabilitation relief is available to disabled people who fall within the statutory definition. The conditions to be met by the taxpayer are:
- possession of a disability certificate;
- receiving a pension due to total or partial incapacity to perform work, receiving a social or training pension.
Certificate of disability
One of the conditions to be met when applying for rehabilitation relief is a disability certificate, qualified by the adjudication bodies to one of three disability degrees: severe, moderate, light.
- Significant degree of disability – impairment of the body’s efficiency, inability to work or the ability to work only in sheltered and demanding conditions, in order to fulfill social roles, permanent or long-term care and help of other people in connection with the inability to live independently (this is a violation of the body’s efficiency to the degree making it impossible to meet basic life needs without the help of other people, which are primarily considered to be self-service, movement and communication).
- Moderate degree of disability – impairment of the body’s efficiency, inability to work or the ability to work only in the conditions of sheltered employment or requiring temporary or partial help from other people in order to perform social roles.
- Slight degree of disability – impairment of the body’s efficiency, significantly reducing the ability to perform work, compared to the ability of a person with similar professional qualifications with full mental and physical fitness, or having limitations in performing social roles that can be compensated by using orthopedic equipment , auxiliaries or technical means.
Inability to perform work
Another condition that must be met when applying for rehabilitation relief is total or partial inability to perform work.
- Completely unable to work there is a person who has lost the ability to perform any work.
- Partially unable to work is a person who has largely lost the ability to work in accordance with the level of their qualifications.
Another condition that determines the right to apply for rehabilitation relief is receiving a training or social pension.
- Training pension – the insured person must meet the conditions for granting a pension due to total or partial incapacity for work and obtain a decision on the advisability of professional retraining due to incapacity to work in the current profession, then he is referred to the poviat labor office for retraining. During this time, he is entitled to a training pension for a period of six months.
- Social pension – is granted to an adult who is completely incapable of work due to a violation of the body’s efficiency, which occurred before the age of 18; during school or university education – before the age of 25; during doctoral studies or post-graduate studies.
Rehabilitation relief for people with disabilities
Rehabilitation relief is also available to people who support disabled people, including: about spouses, children and parents. If the income of disabled persons does not exceed twelve times the amount of the social pension specified in the Act of 27 June 2003 on the social pension in the amount applicable in December of the tax year.
Income does not include child support and care allowance, supplementary benefit for people incapable of living independently, as well as a one-time cash benefit for old-age and disability pensioners (13 old-age pensions).
Rehabilitation expenses. Deduction limits for the tax year 2021
The expenses for rehabilitation purposes are the expenses incurred for:
- adaptation and equipment of apartments and residential buildings in accordance with the needs resulting from disability;
- adaptation of motor vehicles to the needs resulting from disability;
- purchase and repair of individual equipment, devices and technical tools necessary for rehabilitation and facilitating the performance of life activities, in accordance with the needs resulting from disability, with the exception of household appliances;
- purchase of publications and training materials (aids), according to the needs resulting from the disability;
- payment for a stay at a rehabilitation camp;
- payment for treatment in a spa treatment facility, for a stay in a medical rehabilitation facility, care and treatment facilities as well as nursing and care facilities as well as payment for rehabilitation treatments;
- payment for guides for blind people of the 2280st or XNUMXnd disability group and persons with locomotor disabilities included in the XNUMXst disability group, in the amount not exceeding PLN XNUMX in the tax year;
- maintaining an assistance dog, referred to in the Vocational Rehabilitation Act, in an amount not exceeding PLN 2280 in the tax year;
- home nursing care for a disabled person in the period of a chronic disease that makes it impossible to move and care services provided for disabled people in the XNUMXst group of disabilities;
- payment for a sign language interpreter;
- summer camps and camps for disabled children and adolescents as well as children of disabled people under 25;
- medications – in the amount constituting the difference between the actual expenses incurred in a given month and the amount of PLN 100, if a specialist doctor determines that a disabled person should use certain medications (permanently or temporarily);
- chargeable, necessary transport for the necessary medical and rehabilitation treatments: a disabled person – an ambulance for medical transport; a disabled person, group I or II, and disabled children up to 16 years of age – also by other means of transport than an ambulance for medical transport
- using a passenger car owned (jointly owned) by a disabled person or a taxpayer who has a dependent on a disabled person or a disabled child under the age of 16 – in the amount not exceeding PLN 2280 in the tax year;
- paid journeys by public transport related to the stay: on a rehabilitation camp; on treatment in a spa treatment facility in a medical rehabilitation facility, care and treatment facilities as well as nursing and care facilities;
- at summer camps and camps for disabled children and adolescents as well as children of disabled people under 25 years of age
These expenses are deductible from income, if they have not been financed (co-financed) from the resources of the company fund for rehabilitation of disabled persons, the company activity fund, the State Fund for Rehabilitation of Disabled Persons or from the resources of the National Health Fund, company social benefits fund or they have not been returned to the taxpayer in any form. . In the event that the expenses were partially financed (co-financed) from these funds (means), the deduction is made of the difference between the expenses incurred and the amount financed (co-financed) from these funds (means) or returned in any form.
Documenting expenses
Expenses for rehabilitation purposes must be documented – documents confirming their incurrence must be presented to the tax office. The document confirming the expense must contain the details of the buyer and seller, the goods or service and the payment amount, and must be issued to the person who will make the deduction. The most common documents are: invoices, bank receipts for payment, etc.
There are exceptions to this rule – it is not required to have documents confirming that expenses were incurred for:
- payment of guides for blind people of the XNUMXst or XNUMXnd disability group and persons with motor organ disabilities included in the XNUMXst disability group;
- keeping an assistance dog;
- use of a passenger car owned (jointly owned) by a disabled person or a taxpayer who has a dependent on a disabled person or a disabled child under the age of 16.
At the request of the tax authorities, evidence necessary to establish the right to deduct should be presented, in particular:
- indicate the name and surname of the person who was paid for in connection with the guide;
- show a certificate confirming the status of an assistance dog.
How much is the rehabilitation relief
The amount of the support is not strictly defined. It depends on the needs as well as the real expenses of the person deducting it from the tax and the type of expense incurred.
Limited expenses have the maximum amount specified in the act. In the case of unlimited expenses, the amount is not specified. Please note that it cannot cover funds received as part of the grant, e.g. with the National Health Fund or PFRON.
Method of deducting rehabilitation allowance
Rehabilitation expenses are deducted in the tax year in which they were incurred. As a rule, deduction may be made of expenses incurred from the date of obtaining the certificate of disability, unless the certificate contains information that the disability is dated earlier than the date of the decision – in such a situation, expenses incurred after the date indicated in the decision may be deducted as the date of determination. disability.
Rehabilitation relief is deducted from:
- income – if the taxpayer is taxed according to the tax scale and obtains income from an employment contract, contract of mandate or business activity. Appropriate deductions will be made in the PIT-37 tax return or in the PIT-36 declaration.
- income – in the case of taxation with a flat-rate income tax on registered revenues (including revenues obtained from private rental or business activity taxed with registered flat rate). In this case, the deductions will be made in the PIT-28 tax return.
In addition, the taxpayer is required to attach attachment PIT-0 to his tax return, where he will show the expenses incurred.
If you are entitled to a rehabilitation allowance, when you run a business and / or generate rental income – you can deduct the allowance already at the stage of determining income tax advances or when calculating the lump sum. In other cases, when the income is taxed according to the tax scale (e.g. pension, mandate and specific-task contracts), the deduction can be made only after the end of the year in the tax declaration submitted by the taxpayer.
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