Taxpayers will be able to benefit from a tax credit of 40% for any purchase made from the 1er January 2005 for their principal residence of equipment using renewable energy (solar water heater, insert, wood stove, heat pump geothermal ...). This measure will take effect from the taxation of the 2005 year income, that is to say from the start of the 2006 tax campaign.
An order published in the Official Journal of Tuesday 15 February 2005 sets the list of equipment entitled to a tax credit from the 1 January 2005. This order follows the 90 and 91 articles of the 2005 finance law providing for the implementation of two tax credits, one in favor of sustainable development and the other in favor of helping people in difficulty. . A tax reduction of 75% is planned for donations paid in 2005.