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Technological risk prevention expenses (tax credit)

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you are a tax resident in France, you can benefit, under conditions, from a tax credit for expenses related to the prevention of technological risks in your main residence.

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 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 prior to approval of the TPP.

Work

The tax credit applies to work prescribed by the WITB. Pre-diagnosis 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 2020.

Keep receipts for expenses because the tax authority can ask for them (company invoice, seller's certificate).

Online Declaration

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.

Paper Declaration

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 declarationchange 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:

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.