Abstract
The aim of the article is to present a catalogue of exemptions and reliefs contained in tax acts that are to encourage property owners to take proper care of those that have been entered in the register of monuments. Tax exemptions are provided for in the acts on real estate, agricultural and forestry tax, while reliefs reducing the tax base – starting from 2022 – in personal income tax. The principles and conditions for the use of the indicated tax preferences will be analyzed, with particular emphasis on the solutions introduced in personal income tax as part of the so-called “Polish Order”.
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