Cap on offsetting property losses against total income raised to €21,400 for energy renovation work
Article 12 of the amending Finance Act of 1 December 2022 temporarily raises from €10,700 to €21,400 a year the cap on offsetting property losses against total income, up to the amount of energy renovation expenses that move a dwelling from energy class E, F or G to class A, B, C or D. Decree No. 2023-297 of 21 April 2023 specifies the eligible work and supporting documents.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to landlords under the actual-expenses regime who renovate poorly insulated homes: expenses with a quote accepted from 5 November 2022 and paid between 1 January 2023 and 31 December 2025.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel