Question 41185 — taxes and duties

Summary

Ms. Cendra Motin questions the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, on the eligibility criteria for the tax credit for energy transition (CITE). Article 200 quater of the general tax code specifies the conditions under which taxpayers can benefit from a CITE. Thus, when replacing a fossil fuel heating device with one device using renewable energies, the removal of the old system is an operation eligible for the CITE. However, it is sometimes technically impossible to delete this old system which is then neutralized. In this case, the tax services consider that this operation of changing the heating device is not eligible for the CITE for the following reason: the old system was not removed but neutralized. The MP therefore wishes to question the Minister on the consistency of this position of the tax administration and on the possibility of integrating the notion of irreversibility of neutralization into its doctrine. Thus, the administration could consider irreversible neutralization as equivalent to removing the old device when removal is not possible. She asks him his position on this subject.

Machine translation from French. The official text remains authoritative.

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