Zgodnie z interpretacją ulgi rehabilitacyjnej niepełnosprawny może odliczyć wydatki poniesione na adaptację i wyposażenie mieszkań oraz budynków mieszkalnych stosownie do potrzeb, które wynikają z jego statusu. W jednym z poprzednich artykułów poruszona została kwestia podłączenia wody i niemożności odliczenia tego wydatku w ramach ulgi. Pojęcie wyposażenia i adaptacji mieszkania może być interpretowane różnie. Pojawia się pytanie, co może wchodzić w skład działań adaptacyjnych na potrzeby niepełnosprawnego, a co już nie? Czy wymiana okien jest traktowana tak samo jak modernizacja i poprowadzenie wody?

Wymiana okien może być traktowana dwojako:

  • jako poprawa komfortu mieszkania – ocieplenie go, ochrona przed czynnikami atmosferycznymi,
  • jako wymiana wyposażenia mieszkania, mająca na celu ułatwienie funkcjonowania osobie niepełnosprawnej.

Według Dyrektora Izby Skarbowej w Warszawie wymiana okien, dostosowanie stolarki drzwiowej można uznać za prace remontowe mające na celu ułatwienie casino funkcjonowania osoby niepełnosprawnej. Są to prace przystosowujące przestrzeń mieszkalną do potrzeb osoby niepełnosprawnej, a więc poniesione wydatki można odliczyć od podatku korzystając z ulgi rehabilitacyjnej.
Więcej informacji na temat tej konkretnej interpretacji podatkowej znajdziesz na stronie: http://sip.mf.gov.pl/

Zatem jeśli jesteś osoba niepełnosprawną, która planuje wymienić okna aby móc je dostosować do własnych potrzeb – obniżyć stolarkę, dostosować uchwyty poniesione wydatki z tego tytułu możesz odliczyć od podatku w ramach ulgi rehabilitacyjnej.

źródło:
http://podatki.gazetaprawna.pl/artykuly/623102,niepelnosprawny_moze_wymiane_okien_jako_wydatek_rehabilitacyjny.html

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