The finance law establishes a temporary tax credit in favor of companies which carry out investment expenditure in sectors of activity contributing to the production of batteries, of solar panels, wind turbines or heat pumps.
The benefit of the tax credit is subject to the granting of prior approval from the Ministry responsible for the Budget on the company's investment plan. (the tax credit is conditional on the realization of new investments). The rate of the tax credit is fixed, in principle, at 20% ; but it varies depending on the size of the company and the location of the investments. It can reach 60%. The entry into force of this system is subject to the publication of a decree and authorization from the European Commission..
