Tax credit - Company undertaking energy retrofits
Verified 22 February 2023 - Directorate for Legal and Administrative Information (Prime Minister)
A company that undertakes certain energy retrofits of a tertiary-use building can receive a tax credit for expenses incurred. The criteria depend on the geographical location (metropolitan France or overseas departments) of the renovated buildings. The tax credit is 30% the amount of expenditure incurred by the company up to €25,000.
Building located in the metropolis
The companies who can benefit from this tax credit are small and medium-sized companies (SMEs) subject to actual taxation system or exempt from such taxation.
FYI
For example, micro-entrepreneurs are not affected.
The company must have carried out renovation work on buildings for tertiary use owned or rented by the person.
Buildings must be used for the company's industrial, commercial, craft, professional or agricultural activities.
Buildings used for the exploitation of natural resources (storage of agricultural or mining products...) or for the processing of raw materials (manufactures, crafts...) are excluded.
This work must have been carried out by the company to which it was entrusted. Exceptions: the supply and installation of equipment, materials or appliances may be carried out by a subcontractor.
This tax credit applies to renovation expenses on buildings that were completed at least 2 years ago when construction began.
These expenses must have been incurred between 1er January 2023 and December 31, 2024.
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Acquisition and installation of a roofing crawler or attic ceiling thermal insulation system
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance R of the settled insulation must be greater than or equal to 6 m2. K/W (square meters-kelvin per watt).
- A vapor barrier or other equivalent device shall be fitted when it is necessary to protect the thermal insulation materials against moisture transfer.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a wall, facade or pinion thermal insulation system, from the outside or inside
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance R of the settled insulation shall be greater than or equal to 3,7 m2.K/W (square-kelvin meters per watt).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Purchase and installation of a thermal insulation system in a roofing terrace or slope below 5%
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance R of the settled insulation is greater than or equal to 4.5 m2.K/W (square-kelvin meters per watt).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a collective solar water heater or a collective solar device for the production of domestic hot water
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- It must have CSTBat or Solarkeymark certified sensors or have equivalent performance and quality characteristics established by an accredited body. This body must be located in a Member State of the European Economic Area.
- It must not have hybrid sensors.
A sizing study determines the surface of sensors to be settled, the annual domestic hot water requirements to be produced, the solar cover ratio and the solar production used. It is carried out by a design office.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Purchase and installation of a heat pump, other than air/air, whose main purpose is to provide space heating
Heat pump (PAC) having a rated heat output exceeding 400 kW
The coefficient of performance of the heat pump must be greater than or equal to one of the following thresholds:
- For an electric PAC, it must be greater than or equal to 3.4 for a temperature at the outlet of the internal heat exchanger of 35° C
- For a gas engine PAC, it must be greater than 1.3 for an inlet temperature of 7° C. and an outlet temperature of 35° C. of the heat exchanger
- For an absorption CAP, it must be greater than or equal to 1,3 for an inlet and outlet temperature of the exchanger:
- 7°C and 35°C for an air/water CAP
- of 10° C. and 35° C. for a water/water CAP
- of 0° C. and 35° C. for a Glycolated Water/Water CAP
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Heat pump (PAC) having a rated heat output of 400 kW or less
The seasonal energy efficiency of the CAP must be greater than or equal to:
- 111% for a medium and high temperature CAP,
- 126% for a low temperature CAP.
The seasonal energy efficiency taken into account is that of the heat pump alone for space heating needs (excluding regulating device).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a single or double flow mechanical ventilation system
The equipment must meet the following criteria:
- For single flow breakdowns:
- Installation is performed by a professional
- It must receive a technical opinion from the committee responsible for drawing up valid technical opinions. Otherwise, it must have equivalent characteristics and performance established by an accredited body located in a Member State of the European Economic Area
- The electrical power consumption of the ventilation duct shall be not more than 0,3 W/(m3/h) at nominal flow rate
- For dual flow breakdowns:
- Installation is performed by a professional
- It must receive a technical opinion from the committee responsible for drawing up valid technical opinions. Otherwise it must have equivalent characteristics and performance established by an accredited body located in a Member State of the European Economic Area
- The recovery efficiency of the exchanger shall be 75 % or more
- The electric power input of the ventilation duct shall be less than or equal to 0,35 W/(m3/h) per fan at nominal flow rate (including filters and exchangers)
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Connection to a heat or cold network
Equipment must be settled by a professional.
Acquisition and installation of a biomass boiler
Self-feeding biomass boiler with manual loading
It must meet the following criteria:
- Installation must be performed by a professional
- It must use woody biomass based on logs, wood chips, compressed wood in the form of pellets, compressed wood in the form of briquettes or sawdust
- It must be equipped with a minimum Class IV regulator
- It is associated with a new or existing silo with a minimum volume of 225 liters
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat needs of the building
- The net useful heat produced by all settled biomass boilers is strictly less than 12 GWh/year;
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be 83 % or more
- Seasonal emissions of particulate matter shall be less than 60 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 700 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 700 mg/Nm3 at 10 % O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10 % O2
- Seasonal emissions of organic gaseous compounds shall be less than 30 mg/Nm3 at 10 % O2
- If the rated heat output of the boiler is greater than 500 kW:
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas with 6 % O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on 6 % O2 dry gas
If the rated heat output is less than or equal to 70 kW, the Flamme label guarantees seasonal emission rates.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Self-feeding self-loading biomass boiler
It must meet the following criteria:
- Installation must be performed by a professional
- It must use woody biomass based in particular on logs, wood chips, compressed wood in the form of pellets, compressed wood in the form of briquettes or sawdust
- It must be equipped with a minimum Class IV regulator
- It is associated with a new or existing silo with a minimum volume of 225 liters
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat needs of the building
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be 83 % or more
- Seasonal emissions of particulate matter shall be less than 40 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 500 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 500 mg/Nm3 at 10 % O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10 % O2
- Seasonal emissions of organic gaseous compounds shall be less than 20 mg/Nm3 at 10 % O2
- If the rated heat output of the boiler is greater than 500 kW
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%.
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas with 6 % O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on 6 % O2 dry gas
FYI
if the rated heat output is less than or equal to 70 kW, the Flamme label ensures seasonal emission rates.
Manual feed biomass boiler with manual loading
It must meet the following criteria:
- Installation must be performed by a professional
- It must use woody biomass based in particular on logs, wood chips, compressed wood in the form of pellets, compressed wood in the form of briquettes or sawdust
- It must be equipped with a minimum Class IV regulator
- It must be associated with a new or existing buffer balloon
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat needs of the building
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be 83 % or more
- Seasonal emissions of particulate matter shall be less than 60 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 700 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 700 mg/Nm3 at 10 % O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10 % O2
- Seasonal emissions of organic gaseous compounds shall be less than 30 mg/Nm3 at 10 % O2
- If the rated heat output of the boiler is greater than 500 kW:
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%.
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas with 6 % O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on 6 % O2 dry gas
FYI
if the rated heat output is less than or equal to 70 kW, the Flamme label ensures seasonal emission rates.
Self-loading manually fed biomass boiler
It must meet the following criteria:
- Installation must be performed by a professional
- It must use woody biomass based in particular on logs, wood chips, compressed wood in the form of pellets, compressed wood in the form of briquettes or sawdust
- It must be equipped with a minimum Class IV regulator
- It must be associated with a new or existing buffer balloon
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat needs of the building
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be 83 % or more
- Seasonal emissions of particulate matter shall be less than 40 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 500 mg/Nm3 at 10 % O2
- Seasonal emissions of carbon monoxide (CO) shall be less than 500 mg/Nm3 at 10 % O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10 % O2
- Seasonal emissions of organic gaseous compounds shall be less than 20 mg/Nm3 at 10 % O2
- If the rated heat output of the boiler is greater than 500 kW:
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas with 6 % O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on 6 % O2 dry gas
FYI
if the rated heat output is less than or equal to 70 kW, the Flamme label ensures seasonal emission rates.
Purchase and installation of a heating and ventilation regulation or programming system
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The technical building management systems shall provide class B or class A control functions for heating purposes through a centralized automation system.
- It must have intermittent programmers for heating systems.
- Boiler restart optimization devices shall be equipped with a function based on adaptive learning of optimized heating system shutdown and start.
In a group of businesses, the tax credit may be used by the members on a proportional basis.
Warning
Expenses that qualify for the tax credit cannot be considered by another tax credit.
The amount of the tax credit is 30% the price excluding tax of expenditure.
From the bases of the calculation, aid received under energy savings certificates and public aid received for transactions qualifying for the tax credit are deducted.
The maximum amount of the credit granted in respect of one or more financial years for expenditure incurred shall be €25,000.
FYI
In the context of business groupings, account is taken of the portion of the tax credit that corresponds to the shares of the members and the rights of the members of the group.
The amount of the tax credit is deducted from the income tax payable by the company for calendar year in progress, during which the expenditure was incurred.
Withdrawal of the tax credit occurs after non-discharge payments and other tax credits have been applied.
If the tax credit exceeds the amount of tax, the excess is returned. The unused tax credit cannot be transferred, except in exceptional cases.
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Individual business taxable income
The company must submit the form # 2069-RSI-SD at the time of his income tax return (BIC or NBC):
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
They also have to carry forward the amount of their tax credit on the return 2042-C-PRO with the declaration of all income of the individual entrepreneur (online or form 2042).
Business subject to income tax
The business must submit the form # 2069-RSI-SD at the time of its declaration of results:
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
The partner must indicate the share of the tax credits that comes from each of the businesses of persons or similar groups with which he is associated and his own tax credits.
The individual partner must carry this amount over to his or her additional income tax return (2042-C-PRO) or his online tax return. Where the partner is a legal person, this amount must be carried over to the form No. 2572-SD.
Company subject to business tax
The company must report the amount of the tax credit on its return # 2069-RCI-SD at the time of its declaration of results:
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
Where the business belongs to a group of businesses, the parent business shall subscribe declarations No 2069-RCI-SD for itself and each of its daughter businesses at the time of filing the group-wide declaration of performance.
The amount of the tax credit must be carried over to the form No. 2572-SD. In the case of a business belonging to a group, it will be the same form but which concerns the result of the whole group.
Building located in an overseas department (Dom)
The companies who can benefit from this tax credit are small and medium-sized companies (SMEs) subject to actual taxation system or exempt from such taxation.
FYI
For example, this is not about micro-entrepreneurs.
The company must have carried out renovation work on buildings for tertiary use owned or rented by the person.
Buildings must be used for the company's industrial, commercial, craft, professional or agricultural activities.
Buildings used for the exploitation of natural resources (storage of agricultural or mining products...) or for the processing of raw materials (manufactures, crafts...) are excluded.
This work must have been carried out by the company to which it was entrusted. Exceptions: the supply and installation of equipment, materials or appliances may be carried out by a subcontractor.
This tax credit applies to renovation expenses on buildings that were completed at least 2 years ago when construction began.
These expenses must have been incurred between 1er January 2023 and December 31, 2024.
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Acquisition and installation of a roofing crawler or attic ceiling thermal insulation system
Equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance of the settled insulation shall be greater than or equal to 1,2 m2.K/W (square-kelvin meters per watt).
- A vapor barrier or other equivalent device shall be fitted when it is necessary to protect the thermal insulation materials against moisture transfer.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a wall, facade or pinion thermal insulation system, from the outside or inside
Equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance of the settled insulation shall be greater than or equal to 1,2 m2.K/W (square-kelvin meters per watt).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Purchase and installation of a thermal insulation system in a roofing terrace or slope below 5%
Equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The thermal resistance of the settled insulation is greater than or equal to 4.5 m2.K/W (square-kelvin meters per watt).
Warning
The company must be accredited by a body itself accredited by the french accreditation committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a collective solar water heater or a collective solar device for the production of sanitary hot water
Equipment with QB certification
The equipment must meet the following criteria:
- A study shall have been carried out according to the surface area of the settled solar collectors:
- If the surface area is less than or equal to 25m2, then a SOLO, SCHEFF, POLYSUN or equivalent study should have been conducted by the professional or an independent consultancy
- If the area is greater than 25m2, then a sizing must be carried out by an independent consultancy firm which is recognized as an environmental guarantor for this type of study
- The installation must be carried out by a professional qualified by Qualibat or Qualit'ENR or equivalent.
- Solar cover rate must be greater than 50. %
- It must be QB certified.
- The energy efficiency for heating the water must be greater than or equal to the rates presented in the table below according to the draw-off profile and the energy of the make-up.
Booster energy | Withdrawal profile | |||||
|---|---|---|---|---|---|---|
M | L | XL | XXL | 3XL | 4XL | |
Joule-effect electric | 36% | 37% | 38% | 60% | 64% | 64% |
Other | 95% | 100% | 110% | 120% | 120% | 120% |
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Equipment not QB certified
The equipment must meet the following criteria:
- A study shall have been carried out according to the surface area of the settled solar collectors:
- If the area is less than or equal to 25m2, then a SOLO, SCHEFF, POLYSUN or equivalent study must have been conducted by the professional or an independent consultancy.
- If the area is greater than 25m2, then one sizing must be carried out by an independent consultancy firm which is recognized as an environmental guarantor for this type of study.
- The installation must be carried out by a professional with a Qualibat or ENR qualification or equivalent
- Solar cover rate must be greater than 50%
- It must be equivalent to certification QB :
- For forced circulation devices, the process must include at least one Solar Keymark “Sensor” certification or equivalent.
- For thermosiphon devices and auto-storage devices, the process must include at least a Solar Keymark “System” certification or equivalent.
- It must have a tear strength of 3 000 Pa or more.
- The strength of the fasteners with respect to the mechanical, climatic and seismic loads of the equipment installation area must be validated by an independent engineering firm.
- A certified third party organization shall validate:
- The corrosion resistance of materials to external atmospheres
- The accounting of materials in relation to external environments specific to Reunion, Guyana, Martinique, Guadeloupe and Mayotte
- Energy efficiency for water heating must be greater than or equal to the rates presented in the table below according to the draw-off profile and the energy of the make-up.
Booster energy | Withdrawal profile | |||||
|---|---|---|---|---|---|---|
M | L | XL | XXL | 3XL | 4XL | |
Joule-effect electric | 36% | 37% | 38% | 60% | 64% | 64% |
Other | 95% | 100% | 110% | 120% | 120% | 120% |
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a heat pump, other than air/air, whose main purpose is to provide space heating
Heat pump (PAC) having a rated heat output exceeding 400 kW
The coefficient of performance of the heat pump must be greater than or equal to one of the following thresholds:
- For an electric PAC, it must be greater than or equal to 3.4 for a temperature at the outlet of the internal heat exchanger of 35° C.
- For a gas engine PAC, it must be greater than 1.3 for an inlet temperature of 7° C. and an outlet temperature of 35° C. of the heat exchanger.
- For an absorption CAP, it must be greater than or equal to 1,3 for an inlet and outlet temperature of the exchanger:
- of 7° C. and 35° C. for an air/water PAC
- of 10° C. and 35° C. for a water/water CAP
- of 0° C. and 35° C. for a Glycolated Water/Water CAP
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Heat pump (PAC) having a rated heat output of 400 kW or less
The seasonal energy efficiency of the CAP must be greater than or equal to:
- 111% for a medium and high temperature CAP
- 126% for a low temperature CAP
The seasonal energy efficiency taken into account is that of the heat pump alone for space heating needs (excluding regulating device).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Acquisition and installation of a single or double flow mechanical ventilation system
Equipment must meet the following criteria:
- For single flow breakdowns:
- The installation is carried out by a professional.
- It must receive a technical opinion from the committee responsible for drawing up valid technical opinions. Otherwise, it must have equivalent characteristics and performance established by an accredited body located in a Member State of the European Economic Area.
- The electrical power consumption of the ventilation duct shall be less than or equal to 0,3 W/(m3/h) at the rated flow rate.
- For dual flow breakdowns:
- Installation is performed by a professional
- It must receive a technical opinion from the committee responsible for drawing up valid technical opinions. Otherwise, it must have equivalent characteristics and performance established by an accredited body located in a Member State of the European Economic Area
- The recovery efficiency of the exchanger must be greater than or equal to 75. %
- The electrical power consumption of the ventilation duct shall be less than or equal to 0,35 W/(m3/h) per fan at rated flow rate (including filters and heat exchangers).
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Connection to a heat or cold network
The equipment must have been settled by a professional.
Acquisition and installation of a biomass boiler
Self-feeding biomass boiler with manual loading
It must meet the following criteria:
- The installation must be carried out by a professional.
- It must use woody biomass based in particular on logs, wood chips, wood compressed in the form of pellets, wood compressed in the form of briquettes or sawdust.
- It must be equipped with a minimum Class IV regulator.
- It must be combined with a new or existing silo with a minimum volume of 225 liters.
- Its installation must have been the subject of a preliminary sizing study established, dated and signed by a professional or a design office and specifying the heat needs of the building.
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year.
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be greater than or equal to 83%
- Seasonal emissions of particulate matter shall be less than 60 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10% of O2
- Seasonal emissions of organic gaseous compounds shall be less than 30 mg/Nm3 at 10% of O2
- If the rated heat output of the boiler is greater than 500 kW
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas at 6% of O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on dry gas at 6% of O2
If the rated heat output is less than or equal to 70 kW, the Flamme label guarantees seasonal emission rates.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Self-feeding self-loading biomass boiler
It must meet the following criteria:
- The installation must be carried out by a professional.
- It must use woody biomass based in particular on logs, wood chips, wood compressed in the form of pellets, wood compressed in the form of briquettes or sawdust.
- It must be equipped with a minimum Class IV regulator.
- It is associated with a new or existing silo with a minimum volume of 225 liters.
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat requirements of the building.
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year.
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be greater than or equal to 83%
- Seasonal emissions of particulate matter shall be less than 40 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 500 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 500 mg/Nm3 at 10% of O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10% of O2
- Seasonal emissions of organic gaseous compounds shall be less than 20 mg/Nm3 at 10% of O2
- If the rated heat output of the boiler is greater than 500 kW
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas at6% of O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on dry gas at 6% of O2
If the rated heat output is less than or equal to 70 kW, the Flamme label guarantees seasonal emission rates.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Manual feed biomass boiler with manual loading
It must meet the following criteria:
- The installation must be carried out by a professional.
- It must use woody biomass based on logs, wood chips, compressed wood in the form of pellets, compressed wood in the form of briquettes or sawdust.
- It must be equipped with a minimum Class IV regulator.
- It must be associated with a new or existing buffer balloon.
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat requirements of the building.
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be greater than or equal to 83%
- Seasonal emissions of particulate matter shall be less than 60 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10% of O2
- Seasonal emissions of organic gaseous compounds shall be less than 30 mg/Nm3 at 10% of O2
- If the rated heat output of the boiler is greater than 500 kW
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas at 6% of O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on dry gas at 6% of O2
If the rated heat output is less than or equal to 70 kW, the Flamme label guarantees seasonal emission rates.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Self-loading manually fed biomass boiler
It must meet the following criteria:
- The installation must be carried out by a professional.
- It must use woody biomass based in particular on logs, wood chips, wood compressed in the form of pellets, wood compressed in the form of briquettes or sawdust.
- It must be equipped with a minimum Class IV regulator.
- It must be associated with a new or existing buffer balloon.
- Its implementation must have been the subject of a prior study of sizing prepared, dated and signed by a professional or design office and specifying the heat requirements of the building.
- The net useful heat produced by all the biomass boilers settled is strictly less than 12 GWh/year.
- If the rated heat output of the boiler is less than or equal to 500 kW:
- The seasonal energy efficiency of the boiler alone for space heating purposes (excluding regulating devices) shall be greater than or equal to 83%
- Seasonal emissions of particulate matter shall be less than 60 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal carbon monoxide (CO) emissions shall be less than 700 mg/Nm3 at 10% of O2
- Seasonal emissions of nitrogen oxides (NOx) shall be less than 200 mg/Nm3 at 10% of O2
- Seasonal emissions of organic gaseous compounds shall be less than 30 mg/Nm3 at 10% of O2
- If the rated heat output of the boiler is greater than 500 kW
- The PCI (lower calorific value) efficiency at full load is greater than or equal to 92%
- Particulate emissions shall be less than 75 mg/Nm3 on dry gas at 6% of O2
- Emissions of nitrogen oxides (NOx) shall be less than 300 mg/Nm3 on dry gas at 6% of O2
If the rated heat output is less than or equal to 70 kW, the Flamme label guarantees seasonal emission rates.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
Purchase and installation of a heating and ventilation regulation or programming system
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The technical building management systems shall provide class B or class A control functions for heating purposes through a centralized automation system.
- It must have intermittent programmers for heating systems.
- Boiler restart optimization devices shall be equipped with a function based on adaptive learning of optimized heating system shutdown and start.
Acquisition and installation of a roof or roof element to reduce solar energy
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The solar factor of the roof or roof system shall be 0,03 or less.
Acquisition and installation of protection of fixed or mobile bays against solar radiation
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The berries must be in contact with the outside.
- The solar factor of the protected bay must be less than or equal to 0,4.
Acquisition and installation of a Class A or higher than A fixed air conditioner to replace an existing one
The equipment must meet the following criteria:
- The installation must be carried out by a professional.
- The air conditioner must be class A to A+++.
- The settled cooling capacity shall be limited to 8,21 kW (28 000 BTU/h) cold.
The single or double duct air conditioner does not qualify for the tax credit.
Warning
The company must be accredited by a body itself accredited by the French Accreditation Committee. It may also be issued by a body which is a signatory to the multilateral agreement adopted within the framework of the European coordination of accreditation bodies.
In a group of businesses, the tax credit may be used by the members on a proportional basis.
Warning
Expenses that qualify for the tax credit cannot be considered by another tax credit.
The amount of the tax credit is 30% the price excluding tax of expenditure.
From the bases of the calculation, aid received under energy savings certificates and public aid received for transactions qualifying for the tax credit are deducted.
The maximum amount of the credit granted in respect of one or more financial years for expenditure incurred shall be €25,000.
FYI
In the context of business groupings, account is taken of the portion of the tax credit which corresponds to the shares of the members and the rights of the members of the group.
The amount of the tax credit is deducted from the income tax payable by the company for calendar year in progress, during which the expenditure was incurred. Withdrawal of the tax credit occurs after non-discharge payments and other tax credits have been applied.
If the tax credit exceeds the amount of tax, the excess is returned. The unused tax credit cannot be transferred, except in exceptional cases.
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Individual business taxable income
The company must submit the form # 2069-RSI-SD at the time of his income tax return (BIC or NBC):
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
They also have to carry forward the amount of their tax credit on the return 2042-C-PRO with the declaration of all income of the individual entrepreneur (online or form 2042).
Business subject to income tax
The business must submit the form # 2069-RSI-SD at the time of its declaration of results:
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
The partner must indicate the share of the tax credits that comes from each of the businesses of persons or similar groups with which he is associated and his own tax credits.
The individual partner must carry this amount over to his or her additional income tax return (2042-C-PRO) or his online tax return. Where the partner is a legal person, this amount must be carried over to the form No. 2572-SD.
Company subject to business tax
The company must report the amount of the tax credit on its return # 2069-RCI-SD at the time of its declaration of results:
- Or within 3 months of the end of the financial year
- Where the financial year is ended on 31 December, at the latest on 2 Decembere working day following 1er May
Where the business belongs to a group of businesses, the parent business shall subscribe declarations No 2069-RCI-SD for itself and each of its daughter businesses at the time of filing the group-wide declaration of performance.
The amount of the tax credit must be carried over to the form No. 2572-SD. In the case of a business belonging to a group, it will be the same form but which concerns the result of the whole group.
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