Question 25980 — overseas

Summary

Mr. David Lorion draws the attention of the Minister of Action and Public Accounts to the tax treatment of investments involving the acquisition, installation or operation of renewable energy production equipment overseas carried out within the framework of the provisions of articles 199 undecies B, 217 undecies or 244 quater W of the general tax code. Since 2011, investments in production facilities production of electricity using the radiative energy of the sun (photovoltaic) intended to be connected to the electricity network, are excluded from the benefit of tax aid. Under the aegis of the President of the Republic and the Prime Minister, the Government is responsible for the implementation of the Overseas Blue Book, the deployment of the Overseas Trajectory 5.0 as well as the Overseas Housing Plan signed in December 2019. The ambition of moving towards zero carbon and achieving energy autonomy in overseas regions requires strong actions to encourage and relax incentive schemes, particularly in the context of the construction or rehabilitation of housing. It is necessary to take into account the technical innovations and inventions that have occurred over the past 10 years, which improve the performance of devices, including the use of technology of photovoltaic solar panels for the supply of domestic hot water, hot air or cold air, on the scale of a home or collective building. These new schemes were made eligible for the CITE and the future ANAH bonus, subject to ceilings by ministerial decree - article 200 quater of the CGI. In order to promote the development, productivity and performance of solar renewable energies in overseas, priority under the Overseas Trajectory 5.0, it wishes to obtain confirmation from its part of the possibility of placing in the field of eligibility of the abovementioned tax measures the systems using the radiative energy of the sun (photovoltaic) with the exclusive aim of producing hot water and without interconnection with the public electricity distribution network, these photovoltaic systems in fact presenting the same purpose as devices producing thermal energy.

Machine translation from French. The official text remains authoritative.

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