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The energy transition tax credit: Terms of application

Tax credits

Ceilings of eligible expenses for the tax benefit

For a dwelling occupied by the taxpayer, the amount of expenses taken into account cannot exceed, between 01/01/2005 and 31/12/2019, 8000 € for a single, widowed or divorced person and 16 000 € for married or civil union couples. This ceiling is increased by 400 € per dependent.

Rate of the tax advantage

The rate of the advantage is either 15% (glass walls), or 50% (removal of oil tank under resources conditions) or 30% for all other expenses.

Year of application

The tax advantage applies differently depending on the property in which the work is integrated. That is to say, either the year of completion of the property (for properties to be built), or the year of acquisition of the property (for properties acquired as new) or the year of payment of the expense (for properties already completed).
The realization of these expenses within the framework of a package of work is not obligatory any more.

Imputation and recovery

The tax credit is deducted from the amount of income tax due.
If this tax benefit is greater than the amount of tax due, the excess will be refunded.
The tax authorities may take back the tax credit if the taxpayer is reimbursed for the amount of the expenses incurred within 5 years; or if the landlord does not respect his or her commitment to rent for 5 years