23°: Tax credit for energy transition

1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the dwelling they own and which they allocate to their main residence. On condition that the dwelling has been completed for more than two years on the date the work begins, this tax credit applies: a. (Repealed)…

1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacement of equipment: 1° Specially designed to make homes accessible to elderly or disabled people; 2° Or enabling the adaptation of dwellings to the loss of independence or disability, where the conditions laid down in c…