The 2021 Finance law establishes a tax credit for the energy renovation of tertiary buildings of VSEs/SMEs : offices, shops, warehouses… This tax credit covers expenditure on energy efficiency improvement works. it covers a wide field : thermal insulation, collective solar water heater, heating or cooling installation, mechanical ventilation of premises, etc. Three types of work are also eligible only in Overseas Territories : reducing solar gain through the roof, protection of bays against solar radiation and installation of efficient air conditioners.
The tax credit covers 30% of eligible expenses. A tax credit ceiling of 25,000 euros is set per company. The expenditure base includes the cost of labor and, if the work required it, project management assistance. The professional carrying out the work must be certified as a Recognized Environmental Guarantor (RGE).
This tax credit can be combined with other existing aid (energy savings certificates in particular). The system is open for expenses incurred from October 1, 2020 until December 31, 2021.
Energy renovation of businesses
