Home tax credits: formalities, amounts and conditions

What are the formalities for tax credits aimed at improving the energy efficiency of your home or accommodation?

a) In what types of housing, expenses should be made?

  • acquisitions of low-temperature boilers, condensing boilers, thermal insulation materials and heating control devices benefiting from the 25% tax credit must have been carried out in main dwellings completed more than two years ago.

    For condensing boilers, individual or collective, used for heating or hot water production as well as for thermal insulation materials benefiting from the 40% rate, the following double condition must be met: this equipment must be installed in one housing completed before 1/1/1977 and that the installations must be carried out no later than December 31 of the 2 nd year following that of the acquisition of the housing.

  • acquisitions of energy production equipment using a renewable energy source and heat pumps whose main purpose is the production of heat must have been made in new or old main homes.

b) What amount of expenses does the tax credit cover?

  • The tax credit relates to the price of equipment and materials, excluding labor.
  • The installation must be carried out by a company and an invoice (or a certificate provided by the seller or the builder of the new housing) mentioning the characteristics required in the order must be established for the tax services.
  • In the event of additional public aid (regional council, general council, ANAH, etc.), the tax credit is calculated on the cost of purchasing equipment, deductions made from public aid, according to the terms defined in the tax instruction. The regional premiums being very varied, the calculation is done on a case by case basis.

c) What is the maximum amount of expenses giving rise to the tax credit?

  • For the same taxpayer and the same dwelling, the amount of expenses giving rise to the right to the tax credit can not exceed the sum of 8000 € for a single person. It may be increased depending on the family situation (for example, it is increased to € 16000 for a couple without children). To find out about your tax credit rights, you are advised to refer to the provisions in article 90 of the finance law for 2005 and article 83 of the finance law for 2006.

Appendix: for the application of these measures, it is strongly recommended to refer to the following texts:

- On the website www.impots.gouv.fr (page on the tax credit)
- article 90 of the 2005 finance law, - article 83 of the 2006 finance law
- Tax instructions 5B-26-05, 5B-17-06 and 5B-17-07
- The decrees of February 9, 2005, December 12, 2005 and November 13, 2007 taken for the application of articles 200 quater and 200 quater A of the general tax code relating to the equipment expenditure of the main dwelling and modifying the annex IV to this code (list of equipment benefiting from the tax credit)

Learn more about the tax credit: tax credit for energy-saving equipment.

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