Owners, tenants, and free occupants can benefit from an income tax credit for expenditures made to improve the environmental quality of their homes.
Since 2014, lessors can no longer benefit from this tax advantage.
The building must be located in France.
It must be assigned to the principal residence, i.e. the place where the individual usually and effectively resides.
The tax administration admits 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 housing.
This tax credit applies to expenses paid from January 1, 2005 to December 31, 2019.
For expenditures made after January 1, 2013, the tax credit is reserved for those made in housing completed more than two years ago.
Article 18 bis of Annex IV of the General Tax Code lists the equipment, materials and appliances that qualify for this tax credit.
The following remain eligible