Income Tax - Technology Risk Prevention Expenditures (Tax Credit)
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
If your domicile tax is in France, you can benefit, under conditions, from a tax credit for expenses of prevention of technological risks in your main house.
Beneficiary
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You occupy the dwelling you own
You can take advantage of this if you are in your principal residence.
You rent the house you own
You can benefit from it if you rent (or go to rent) your accommodation to someone outside your tax shelter.
This accommodation will be his main residence and you undertake to rent it to him for at least 5 years.
Housing concerned
Your accommodation must meet the following 4 conditions:
- Be located in France
- Be assigned to the main house
- Be located within a perimeter covered by a technological risk prevention plan (PPRT)
- To be completed prior to the approval of the RTWP
FYI
For more information about the PPRTs, contact your local prefecture.
Work involved
The tax credit applies to work prescribed by the technology risk prevention plan.
The expenses of prior diagnosis are also concerned.
The work must be carried out by the same company that supplies the equipment.
The work must be invoiced before 31 december 2023 included.
You receive a tax credit equal to 40% the amount of expenditure.
Expenditure between 2015 and 2023 is capped at €20,000 per dwelling.
This ceiling applies regardless of the number of occupants of the dwelling.
You must report the amount of expenses you paid in 2022.
Keep receipts of expenses because the tax administration can ask you for them (company invoice, vendor attestation).
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
Who can help me?
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For general information
Tax Information ServiceBy telephone:
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 200c to 200c ATax credit for expenditure on the prevention of technological risks (Article 200c(A))
- Environment Code: Articles L515-15 to L515-26Work required by a technological risk prevention plan (L515-16)
- Bofip-Taxes n°BOI-IR-RICI-290 on expenditure on aid to persons
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance