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Should we include in the basis of the energy transition tax credit, the cost of labor?
Energy transition
With regard to the invoice issued by the professional, only the purchase price or the cost of equipment, materials or appliances all taxes included are taken into account.
The labour corresponding to the installation of this equipment is excluded from the basis of the tax credit.
Administrative and financial costs (e.g. loan interest) are also excluded.
As an exception to this principle, the cost of labour may be included in the basis of the tax credit for thermal insulation work on opaque walls.
The labour corresponding to the installation of this equipment is excluded from the basis of the tax credit.
Administrative and financial costs (e.g. loan interest) are also excluded.
As an exception to this principle, the cost of labour may be included in the basis of the tax credit for thermal insulation work on opaque walls.
Good to know
The deduction offered by the tax credit for the energy transition (CITE), like that previously granted by the tax credit for sustainable development (CIDD), had to be declared to taxes when returning his income. Depending on the situation of the declarant, it was form n°2042 or n°2042 C. Form n°2042 RICI grouped together the main tax reductions and credits.
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