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The energy transition tax credit: a general case
General energy transition
Beneficiaries
Owners, tenants, and occupants free of charge can benefit from an income tax credit for expenses incurred to improve the environmental quality of their home.
Since 2014, landlords can no longer benefit from this tax advantage.
Buildings concerned
The building must be located in France.
It must be assigned to the main dwelling, that is to say the place where the individual habitually and effectively resides.
The tax authorities admit that the assignment as a principal residence must be effective within 6 months from the date of payment of the invoice for the work or the completion of the dwelling.
Targeted expenditures
This tax credit applies to expenses paid from January 1, 2005 to December 31, 2019.
For expenses incurred on or after 1 January 2013, the tax benefit is reserved for those made in dwellings completed more than two years ago.
Article 18 bis of Annex IV to the CGI lists the equipment, materials and appliances giving entitlement to this tax advantage.
The following remain eligible:
- boilers with high energy performance (with an accepted quote and payment of a deposit by 31 December 2018 at the latest), and very high energy performance (retained within the limit of a ceiling set by decree) other than those running on oil, gas micro-cogeneration boilers with a maximum electricity production power of 3 kilovolt-amps per dwelling;
- the removal of a tank;
- expenditure on the acquisition of thermal insulation materials for glass walls provided that these materials replace single-glazed walls (retained within the limit of a ceiling fixed by decree)
Owners, tenants, and occupants free of charge can benefit from an income tax credit for expenses incurred to improve the environmental quality of their home.
Since 2014, landlords can no longer benefit from this tax advantage.
Buildings concerned
The building must be located in France.
It must be assigned to the main dwelling, that is to say the place where the individual habitually and effectively resides.
The tax authorities admit that the assignment as a principal residence must be effective within 6 months from the date of payment of the invoice for the work or the completion of the dwelling.
Targeted expenditures
This tax credit applies to expenses paid from January 1, 2005 to December 31, 2019.
For expenses incurred on or after 1 January 2013, the tax benefit is reserved for those made in dwellings completed more than two years ago.
Article 18 bis of Annex IV to the CGI lists the equipment, materials and appliances giving entitlement to this tax advantage.
The following remain eligible:
- boilers with high energy performance (with an accepted quote and payment of a deposit by 31 December 2018 at the latest), and very high energy performance (retained within the limit of a ceiling set by decree) other than those running on oil, gas micro-cogeneration boilers with a maximum electricity production power of 3 kilovolt-amps per dwelling;
- the removal of a tank;
- expenditure on the acquisition of thermal insulation materials for glass walls provided that these materials replace single-glazed walls (retained within the limit of a ceiling fixed by decree)
Good to know
In order to reduce co-ownership charges, the trustee can renegotiate or compare supplier contracts. Thus, changing energy supplier is a solution to reduce the electricity or gas bill.
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