Abbreviated form of legal source(s)
- Arrêté du 29 décembre 2020
- Loi de finances 2021
Description of support scheme
Art. 27 of the Budget Law for 2021 institutes a tax credit for the energy renovation of company buildings (industrial, commercial, craft, liberal or agricultural activity), for expenditures incurred between 1 October 2020 and 31 December 2021.
• Tax credit for the energy renovation of premises of SMEs.
Amount
This tax credit is equivalent to 30% of expenditure up to a limit of €25,000 per company.
Addressees
Intended for companies that carry out work to improve the energy efficiency of their buildings (insulation, heating systems, mechanical ventilation, etc.).
Procedure
To benefit from the aid, companies must declare the eligible expenditure incurred (signed estimate) during the year concerned by the tax return (income tax or corporation tax). The basis of the eligible expenditure will be the total amount of expenditure excluding tax (including the cost of labour and any project management assistance). It will be necessary to use a professional certified as a "Reconnu Garant de l'Environnement" (RGE) to carry out the renovation work.
Competent authority
The competent authority for the administrative process is the respective tax office of the General Directorate for Public Finance.