The subject of analysis in the article is the competence of the tax legislator to stop tax depreciation in the light of the principle of acquired rights and protection of interests in progress, based on the example of legislative changes introduced from January 1, 2022. The aim of the article is to prove that in the event of discontinuation of real estate depreciation, the correct model of constitutional control is not the principle of protection of acquired rights, but the principle of protection of interests in progress. Discontinuation of real estate depreciation is in principle incompatible with the principle of protection of interests in progress, which, however, does not apply to legislative changes relating to private rental. In this case, the legislator decided to introduce a systemic change — the elimination of one form of taxation and taxation of private rental only on the basis of a lump sum on reported income, which excludes the possibility of further depreciation.