How to fill out my paper tax return to benefit from the energy transition tax credit?
In reality, the condensing boilers concerned by field 7AA are boilers whose seasonal energy efficiency is less than 90% and which are excluded from the tax credit. However, they benefit from a transitional measure with a tolerance for boilers whose deposit had been paid before 2016 with the signing of the quote.
The seasonal energy coefficient of your boiler is greater than or equal to 90%? If yes, then your equipment falls into the “high energy performance” category and the associated TTC amount must be entered in field 7CB. In the “Energy production equipment” section: where to report the amounts relating to aero voltaic equipment?
If the photovoltaic solar panels are no longer eligible for the energy transition tax credit, aero voltaic equipment is however quite eligible . If you have acquired and had such equipment installed by a RGE professional in 2016, you will have to enter the amount of the associated expenditure in field 7AY entitled “Heating equipment or domestic hot water supply using energy solar powered and equipped with solar collectors.
Doing work to save energy can allow you to benefit from the tax credit. To take advantage of this, you must inform your tax return of the amount of the equipment that you had installed. If you need help filling out your return, follow our guide!
Energy saving works
Renovation, daily gestures and choice of household appliances save you energy!
You will need to pay particular attention to the dates of the renovation works carried out, as well as to the eligibility conditions for the CITE . Thus, the acquisition of entry doors, oil fired boilers or insulating shutters no longer gives entitlement to the tax credit, except under specific conditions.
With regard to so-called energy saving work, each box to be completed corresponds to a different acquisition: box 7AU concerns the purchase of a boiler with very high energy performance for example, while box 7AD must be filled if you have purchased a gas micro-cogeneration boiler.
For expenses incurred as energy saving work in his main residence, the taxpayer may benefit from the tax credit up to 30% of the expenses incurred (provided that they are recognized and taken into account by the ‘FISC administration).
Renewable energy production equipment
Wood pellet stove
Wood pellet stoves have an optimal thermal efficiency: between 70 and 90%!
How to declare a tax credit for the purchase of a pellet stove in 2019? Equipment producing energy using a renewable energy source is eligible for ISCED. To benefit from the tax credit, you must complete the following boxes at the time of your return:
Installing a wood pellet stove in 2019 thus opens the way to eligibility for the Energy Transition Tax Credit : you will have to take into account other elements (resource conditions for example), but you can declare your use of the wood heating thanks to your wood stove if it carries the Green Flame label . The CITE is set at 30% of expenditure for this type of acquisition.
Disappearance and Rebirth
The finance law for 2020 provides for the transformation of the Energy Transition Tax Credit into a bonus focused on the energy performance of homes, and which will be better suited to the most modest households. The CITE becomes MaPrimeRénov, still under the aegis of Anah, from this year.
Berry announces a two-step transition: households with modest incomes will see this aid paid from April while those who are not eligible for MaPrimeRénov will be able to benefit from a so- called transitional ISCED until December 31, 2020, under conditions.
Amount of CITE in 2020
How to calculate the tax credit
The CITE becomes MaPrimeRénov in 2021 for the vast majority of taxpayers.
The Energy Transition Tax Credit gets a facelift in 2020: leaving aside the percentage of the amount of eligible expenses, it is now determined via a flat rate depending on the nature of the work, and which cannot exceed 75% of the amount of expenses incurred .
Thus, taxpayers’ expenses are capped and spread over a period of five years (from January 1, 2016 to December 31, 2020, since the MaPrimeRénov device takes over in 2021). A single person can thus benefit from the CITE for expenses capped at € 2,400 over five years, while the spending limit for a couple will be € 4,800. An increase of € 120 per additional dependent and € 60 per child in the case of an alternate residence is also provided.