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The energy transition tax credit: The terms of application
Energy transition modalities
Ceilings on expenditure eligible for the tax advantage
For a dwelling occupied by the taxpayer, the amount of expenses taken into account may not exceed, between 01/01/2005 and 31 December 2019, € 8,000 for a single, widowed or divorced person and € 16,000 for married or civil partnership couples. This ceiling is increased by € 400 per dependant.
Tax benefit rate
The rate of the benefit is either 15% (glass walls), or 50% (oil tank removal subject to resource 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. Namely either the year of completion of the dwelling (for the goods to be built), or the year of acquisition of the dwelling (for the property acquired new) or the year of payment of the expenditure (for the property already completed).
The realization of these expenses within the framework of a bouquet of works is no longer mandatory.
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 returned.
The tax administration may resume the tax credit in the event that the taxpayer is reimbursed the amount of expenses made within 5 years; or when the landlord does not respect his rental commitment for 5 years.
For a dwelling occupied by the taxpayer, the amount of expenses taken into account may not exceed, between 01/01/2005 and 31 December 2019, € 8,000 for a single, widowed or divorced person and € 16,000 for married or civil partnership couples. This ceiling is increased by € 400 per dependant.
Tax benefit rate
The rate of the benefit is either 15% (glass walls), or 50% (oil tank removal subject to resource 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. Namely either the year of completion of the dwelling (for the goods to be built), or the year of acquisition of the dwelling (for the property acquired new) or the year of payment of the expenditure (for the property already completed).
The realization of these expenses within the framework of a bouquet of works is no longer mandatory.
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 returned.
The tax administration may resume the tax credit in the event that the taxpayer is reimbursed the amount of expenses made within 5 years; or when the landlord does not respect his rental commitment for 5 years.
Good to know
The ecological transition refers to a model that takes into account the place of man on the planet and its impact on the environment. It includes the energy transition as well as other areas such as biodiversity preservation, eco-mobility and food transition.
The energy transition is one of the most important aspects of the ecological transition since energy is found in most human activities: moving, feeding, heating, producing.
We can sometimes speak of ecological and energy transition (TEE) without any particular distinction between one or the other of the notions.
The energy transition is one of the most important aspects of the ecological transition since energy is found in most human activities: moving, feeding, heating, producing.
We can sometimes speak of ecological and energy transition (TEE) without any particular distinction between one or the other of the notions.
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