If it is too late to do some work and hope for a tax credit for 2017, you can start the process for next year. Please note, however, that certain works no longer give entitlement to the tax benefit.
A tax credit, whether it is granted for work in the main dwelling, the employment of a person at home or childcare, relates to the expenses incurred during the year of collection of the taxable income. In other words, only expenses incurred before December 31, 2016 entitle you to possible refunds for theincome tax 2017. In the case of works, it is therefore too late to benefit from them this year (unless, of course, you paid for works in 2016). But don’t worry: most of the systems are renewed from one year to the next. Well almost…
Certain works that opened the right to a tax credit are no longer eligible for the benefit. For example, until 2013, it was possible to obtain a tax credit for energy-saving work carried out in rented accommodation. The 2014 finance law eliminated the benefit of this tax credit to landlord lessors. If they can benefit from the deduction of certain costs from their property income, landlord lessors can no longer benefit from the tax refund. Ditto for new homes. Since 1st January 2013, only dwellings completed for at least 2 years can give you a tax credit for works.
On the equipment side, the devices are regularly reviewed. For example, since 2012, electric traction elevators no longer open the right to a tax credit for personal assistance work. Two years later, the 2014 finance law also excludes ISCED (tax credit for energy transition) photovoltaic panels and rainwater recovery systems. If it is still possible to benefit from certain tax advantages for the recovery of rainwater, such as a VAT reduced to 10%, plus question of tax credit. Aid granted since 2014 retains certain conditions inherent in CITE, but it is now granted by local authorities (municipality, region, etc.).
More recently, these are wind turbines that have been removed from the device. Since 1st January 2016, no expense for the purchase or installation of a domestic wind turbine is eligible for the tax credit. In the same way as for rainwater recovery systems, the installation of a wind turbine can be subsidized by local aid. But in both cases, a simple reduction in the VAT rate to 10% can be granted. Far, therefore, from the 30% CITE refund.