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Income Tax - Technological Risk Prevention Expenditures (tax credit)
Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)
If home tax is in France, you can benefit, under conditions, from a tax credit for expenses of prevention of technological risks in your main dwelling.
Recipient
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You occupy the accommodation you own
You can take advantage of it if you occupy your main residence.
You rent the property you own
You can benefit from this if you rent (or rent) your accommodation to someone outside your home tax centre. This accommodation will be its main residence and you commit to renting it for at least 5 years.
Housing
Your accommodation must meet the following 4 conditions:
- Be located in France
- Be assigned to the main dwelling
- Be located within a perimeter covered by a Technology Risk Prevention Plan (TPRP)
- Complete before TPP approval
FYI : for information on Technology Risk Prevention Plans (TPRPs), contact your prefecture.
Work
The tax credit applies to work prescribed by the WITB. Pre-diagnostics expenses are also included.
The work must be carried out by the same company that supplies the equipment.
The work must be invoiced before 31 December 2023 inclusive.
You receive a tax credit equal to 40% the amount of the expenditure.
Spending between 2015 and 2023 is capped at €20,000 per unit. This limit applies regardless of the number of occupants in the dwelling.
You must report the amount of expenses you paid in 2021.
Keep receipts for expenses because the tax authority can ask for them (company invoice, seller's certificate).
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
2022 Online 2021 Income Statement
Ministry of Finance
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.