All about the Tax Credit

What are the mandatory conditions to qualify for the tax credit ?

  • Owning, renting or occupying, free of charge, the principal residence (declared as a home and tax residence for more than six months in the year) and has been completed for more than two years.
  • That the works – supply and installation – are carried out by an EGR professional.
  • That the expenses are carried out before 31/12/17 and are part of a sustainable development approach.

Definition of the tax credit

A tax credit is an amount that is subtracted from the amount of tax that a business or individual must pay.

Depending on the tax system or the country, a tax credit can be granted for different types of taxes, such as income tax, property tax, or VAT. It may be granted in respect of taxes already paid as a subsidy, or encourage investment or other behavior.

Some tax credits are “refundable” to the extent that they exceed the amount of tax. For example, the Energy Transition Tax Credit (ISCED): it refers to work that saves energy, such as insulation or thermal renovation.

What products are eligible for the tax credit ?

Windows or doors (all materials) having the following characteristics :

  •  Uw less than or equal to 1.3 W / m².K and Sw greater than or equal to 0.30 or Uw less than or equal to 1.7 w / m².K and Sw greater than or equal to 0.36.

Insulated shutters made of wood, PVC or insulated aluminum :

  • Additional thermal resistance provided by the shutter-ventilated air knife assembly> 0.22 m² K / W.

Entrance doors to the outside :

  • Coefficient Ud less than or equal to 1.7 w / m².K.

What is the spending limit ?

The amount of expenditure eligible for the tax credit may not exceed, for a period of 5 consecutive years between 01/01/05 and 31/12/17, the sums of :

  • 8 000 euros for a single person
  • 1,600 euros for a married or pacsé couple
  • + 400 euros per dependent

More than 5 years apart, a taxpayer can benefit twice from the ceiling.

At what rate ?

Since 01/09/14, a single rate of 30%. And since 01/01/15, your installer must benefit from RGE certification.

Does the tax credit apply to the entire bill ?

No, only the supplies, prices inclusive of VAT, are taken into account. Not the amount of laying.

In addition, the tax credit is calculated on the amount of the eligible expenditure, minus the aid and subsidies received elsewhere. It is therefore specific to each taxpayer.

The documents to be attached to your return ?

  • The detailed invoice of the professional who supplied and laid the material (labor separately)
  • A CSTB certificate if the performance values ​​are not entered on the invoice.