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The sustainable development tax credit: a general case
General sustainable development
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.
As of 1 January 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, 2015.
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.
As of January 1, 2014, photovoltaic panels as well as rainwater recovery and treatment equipment are no longer eligible for the tax advantage. Condensing boilers, double-glazed windows, insulating shutters (under conditions), roof insulation, stoves, heat pumps, etc. remain eligible.
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.
As of 1 January 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, 2015.
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.
As of January 1, 2014, photovoltaic panels as well as rainwater recovery and treatment equipment are no longer eligible for the tax advantage. Condensing boilers, double-glazed windows, insulating shutters (under conditions), roof insulation, stoves, heat pumps, etc. remain eligible.
Good to know
The DPE must be carried out by a certified professional. It is to be carried out every ten years and is the responsibility of the selling owner or the landlord when selling or renting the dwelling.
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