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If you completed before 1to January 2021 for insulation work or expenses to make your home less energy-intensive, you can benefit from an Ecological Transition Tax Credit (ETC). This tax credit is granted under resource conditions.
Warning : this device shall be deleted for expenditure made since 1to January 2021 and replaced by MaPrimeRénov energy transition premium.
You can benefit from this if the accommodation is your main dwelling and you meet resource conditions.
Please note : the CITE shall be allocated without any resource condition for the installation of a charging station for an electric vehicle.
Your 2019 earnings must be senior a value that depends on the number of people in the household.
Per additional person
FYI : if your income is less than these values, you can benefit from MaPrimeRénov energy transition premium paid by Anah.
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In addition, your 2019 earnings must not exceed a ceiling, which depends on your family quotient.
Family quotient shares
3re half part
2e half part
Additional half share from 3e
A couple with a child living in a Parisian area make up a 3-person home.
The RFR of the torque to benefit from CITE must be at least €44,188.
However, the RFR of this torque shall not exceed €50,281.
This corresponds to the situation of 2,5 shares of quotient, namely: €27,706 + €8,209 + €8,209 + €6,157.
Attention: this example concerns a couple who is not in a situation of increase of the family quotient.
Please note : if your income exceeds the maximum ceiling, you can benefit from CITE for your expenses for insulation of walls and roof.
The Energy Transition Tax Credit (ETITC) applies to expenditures on insulation of housing or equipment that reduce energy consumption.
Housing must be your main dwelling and have been completed for more than 2 years (at the start of the work).
The tax credit applies to expenses paid 1to January to 31 December 2020.
Please note : at the request of the taxpayer, CITE may, subject to conditions, apply to expenses paid in 2021, if the taxpayer justifies the acceptance of a quote and the payment of a deposit between the 1to January 2019 and December 31, 2020.
The work must be done by a company that carries out all the work or subcontracts part of it to another company. For most work, the company must be RGE certified.
Consult the list of works drawn up by Ademe for details of the works concerned.
Work involved (non-exhaustive list):
- Replacing single-glazed windows with double-glazed windows
- Equipment for heating or hot water production using wood, solar or other biomass
- Non-air heat pumps
- Closed fireplaces and interior fireplace inserts
- Energy performance diagnosis, when not required (1 per unit per 5-year period)
- Thermal insulation materials (excluding windows or doors)
- Deposition of a fuel tank
- Installing a dual-flow VMC
- Electric vehicle charging system
The tax credit is based on the work performed (lump sum amounts, including installation) and cannot exceed 75% of the value paid by the owner.
However, the tax credit is limited to:
- €2,400 for a single person,
- €4,800 for a couple subject to joint taxation.
And the ceiling is increased by €120 per dependant (€60 per child in alternate residence).
This limit is calculated over a period of 5 years of the 1to January 2016 to December 31, 2020.
Keep your receipts, as the tax authority can claim them (invoice from the company that supplied the materials/equipment and carried out the work).
If the tax credit exceeds the amount of tax you must pay, the excess is returned to you.
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
In 2021, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.
FYI : CITE is cumulative with zero-interest eco-lending.