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Tax credit for the energy transition (CITE 2019): the Complete Guide!


Set up in September 2014, the Tax Credit for Energy Transition (CITE) is a tax advantage granted to French taxpayers allowing them to deduct from their income tax part of the budget devoted to work on their housing, on condition that these are carried out for the benefit of energy renovation . This decision, extended by the government in 2019, aims in the long term to encourage the French to favor renewable energies and to promote all the least polluting techniques possible for their energy consumption.

CITE 2019, for whom and under what conditions?

Any taxpayer can benefit from the Tax Credit for the Energy Transition with, however, some requirements to be respected:

  • The candidate eligible for the energy tax credit must be fiscally domiciled in France.
  • The work to be undertaken must be started within the year, i.e. before December 31, 2019.
  • The accommodation must have been aged for more than 2 years. No energy tax credit can be granted on new housing, which already benefited from the introduction of renewable energy technologies.
  • The housing to be renovated must relate to the taxpayer's main residence and be located in France, Paris or elsewhere, in the Metropolis or in the 4 overseas departments (Martinique, Guadeloupe, Guyana and Reunion).
  • Work carried out on the common parts of a condominium unit is also eligible for the Tax Credit for the Energy Transition. Without any means test, any tenant, owner, co-owner or occupant of a home free of charge may be eligible for the energy tax credit.
To benefit from the CITE 2019, the conditions remain unchanged from previous years with regard to the professional (s) of renovation work . These must meet the RGE (Recognized Guarantor of the Environment) qualification, signing quality work using high energy performance equipment.

The steps to take to obtain the CITE 2019

To benefit from the Tax Credit for the Energy Transition, nothing could be simpler, you just have to fill out the declaration n ° 2042 RICI - replacing the old declaration n ° 2042 QE - and enter on page 2 of the new form. the expenditure made for the main house in terms of energy equipment, the type of work carried out and the amount inclusive of all costs, excluding labor, except for insulation work .

In all cases, each invoice must mention:
  • The place where the work was carried out.
  • The date of the compulsory visit before the start of work.
  • The RGE certification of the company behind the work.
  • The physical and technical characteristics of the materials used as well as their price.

There is no obligation to attach the invoices to the tax credit application declaration, on the other hand, it is imperative to keep them carefully in order to make them available to the tax authorities in the event that the latter wishes. to know about it.

What's new for the energy tax credit in 2019?

Compared to the previous year, the overall expenditure ceiling giving entitlement to CITE 2019 remains unchanged. It always amounts, for the same accommodation and over 5 consecutive years, to € 8,000 for a single person and € 16,000 + € 400 per dependent, in the case of a civil union or married couple with a tax. common.
However, here is what to expect in 2019 on the extension of the tax credit to new spending:
  • 50% paid by the CITE for the removal of an oil tank according to the taxpayer's resources.
  • 30%, within the limit of a ceiling established by decree, for the installation of sanitary and thermal equipment using renewable energies.
  • 15%, still within the limit of a ceiling fixed by decree, for window replacement work . Switching from single glazing to double glazing, for example.
  • Finally, the 2019 Finance Law confirmed that the tax credit will be maintained for any purchase and installation of boilers with very high energy performance as already until now, gas condensing boilers , present in France and around the world, in many homes. In 2019, all equipment using renewable energy will be added.
The CITE can also be combined with subsidized loans and the boost deals .

To find all the work eligible for the energy tax credit in 2019, go to the Ademe (Environment and Energy Management Agency) website.

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