State aid and public subsidies: the tax credit in France for the purchase of devices producing heat from a renewable energy source (solar, wood, biomass), cogeneration or geothermal (gas pump). heat).
a) Heat pumps whose purpose is the production of heat.
a) Geothermal heat pumps and heat pumps air / water COP> = 3,3 in accordance with the decrees of December 12 2005 and 13 2007 November.
b) Heat pumps air / air COP> = 3,3 eligible under the provisions of the decrees of December 12 2005 and 13 2007 November.
b) heating and / or solar water heater.
Solar-powered heating or domestic hot water supply equipment with solar collectors.
Condition: water heaters and solar heating solar collectors meet the CSTBat certification or Solar Keymark certification or equivalent.
c) Solar photovoltaic.
Electricity supply systems from solar energy: photovoltaic energy.
Condition: meet EN 61215
or NF EN 61646.
d) stoves or fireplaces or wood biomass.
Heating or hot water production equipment using wood or other biomass.
- Stoves: standard NF EN 13240 or NF D 35376 or NF 14785 or EN 15250
- Closed hearths, interior fireplace inserts: standard NF EN 13229 or NF D 35376
- Stoves used as heating method: standard NF EN 12815 or NF D 32301
Condition: energy efficiency> = 70% and carbon monoxide concentration = <0,6%.
e) wood or biomass boilers.
Boilers other than condensing boilers or low temperature mentioned on this page and which thermal power is less than 300 kW and which:
- efficiency> = 70% for equipment with manual loading, DIN EN or EN 303.5 12809
- efficiency> = 75% for equipment with automatic loading, DIN EN or EN 303.5 12809
Amount of the tax credit
a) For all this production equipment for the production of renewable energies and heat pumps whose essential purpose is the production of heat, the tax credit rate went from 40% to 50% on January 1, 2006.
b) For expenditures incurred between January 1er 2006 and 31 2009 December, the rate of the tax credit is 50%. For example, the expenses paid in 2007 must be declared when filing the 2007 income tax return. It is therefore in 2008 that these expenses must be declared.
especially for certain connections to district heating and cogeneration
The cost of connecting equipment to a heating network when the network is powered either predominantly by renewable energy or by a powerful heating system using the technique of cogeneration.
For equipment connecting to certain heating networks, the tax credit rate is 25%.
The expenses must have been paid between January 1, 2006 and December 31, 2009. For example, the expenses paid in 2007 must be declared when filing the income tax return for 2007. It is therefore in 2008 that it will be necessary declare these expenses.
Learn more about the tax credit: tax credit for energy-saving equipment.