The Finance Act Amendment was passed and we confirm the recent changes to the tax credits for 2010.
The main changes are: •
Condensing boilers: the rate of the tax credit goes 25 to 15%
• The air source heat pumps are subsidized up to 25% , PACs geothermal will be up to 40% . In the latter case, the tax credit applies to the cost of equipment and also the cost of installation including underground interchanges. •
water heaters thermodynamic are subsidized to the tune of 40% .
• Replacing a wood boiler by another is subsidized to the tune of 25 or 40% as appropriate.
The regulations and solar installations will continue to be subsidized as last year ie respectively height of 25% and 50% .
Eligibility conditions:
Your situation: You are
- tenant, owner occupier, lessee or occupant without compensation
- You are tax resident in France,
- You are landlord and have opted for tax credit (if you opted for the tax credit for expenses, then you can not deduct from your rental income).
Housing
- It is a house or apartment is
- your principal residence if you are occupying;
- Housing is rented as a principal residence for at least 5 years if you are a landlord.
- Housing is new or old for the installation of equipment using renewable energy (solar, wind, water, wood), heat pumps and equipment connected to a network of heat.
A maximum amount
- The amount of expenses eligible for the tax credit is capped at € 8,000 for a single person and € 16 000 for a couple filing jointly. This amount is increased to 400 € per dependent.
- For donors, it is capped at € 8,000 per dwelling to a maximum of 3 units per year. This ceiling
- assessed over a period of five consecutive years between 1 January 2005 and December 31, 2012. A taxpayer who incurs expenses to more than 5 years apart may claim the ceiling twice.
- The tax credit is calculated on the amount of eligible expenses, net of grants and subsidies received from elsewhere.
| Equipment Characteristics and performance required from 1 January 2010 | |
|---|---|
| equipment heating and hot water supply run on solar energy: solar water heating and solar system combined individual | Solar thermal (powering systems) covered by a certification CSTBat, Solar Keymark or equivalent. |
| heating or hot water with wood or other biomass: | average concentration of carbon monoxide ≤ 0.3% |
| Provision of electricity from solar, wind, biommasse, hydraulic |
|
| geothermal heat pumps refrigerant sensor (floor / ground or ground / water) | COP ≥ 3.4 for an evaporation temperature of -5 ° C and a condensing temperature of 35 ° C. |
| geothermal heat pumps type brine / water | COP ≥ 3.4 for temperatures of inlet and outlet brine from 0 ° C and -3 ° C in the evaporator, and temperature of inlet and outlet water of 30 ° C and 35 ° C condenser. |
| geothermal heat pumps type water / water | COP ≥ 3.4 for temperatures inlet and outlet water of 7 ° C to 10 ° C in the evaporator, and 30 ° C and 35 ° C condenser. |
| pumps air to water heat | COP ≥ 3.4 for an inlet temperature and air outlet 7 ° C to 10 ° C and evaporator temperatures inlet and outlet water of 30 ° C and 35 ° C condenser. |
| thermodynamic heat pumps for hot water production | COP> 2.2 as the repository of the test standard EN 255-3 |
| Equipment for connection to a network of heat supplied mostly by renewable energy or a cogeneration facility | * Private Connection consisting of pipes and valves that can connect the heating network for the post delivery the building. * Post |
Documents required
The administrative process is very simple: just fill a line on its tax return. In the case of new construction is the certification provided by the seller or builder of the unit that you attach to your tax return. Users who subscribe their Internet reporting is provided for sending the invoice. They must be able to produce, on request of the administration.
