What is the green industry investment tax credit (C3IV)?
Published on October 24, 2023, the Green Industry Law presented a series of measures aimed at decarbonizing the French economy. The creation of the Crédit d’impôt en faveur de l’investissement pour l’industrie verte (C3IV) is one of these measures, and the 2024 Finance Act has defined the scope of the scheme.
Il s’applique aux entreprises qui investissent dans la production de batteries, d’wind powerof solar panelsof heat pumpsand in the manufacture of their components and the recovery of the raw materials required for these components. The C3IV rate is set at 20% of investmentswith a plafond de 150 millions d’euros, toutefois ces montants peuvent varier en fonction de la localisation des investissements et de la taille de l’entreprise. Pour bénéficier du C3IV, il est nécessaire d’obtenir un agrément spécifique.
In addition to this approval, the text of the law provides for very precise eligibility criteria for this new tax scheme.
Take the eligibility test in 1 minute!
To help you make sense of the C3IV tax credit for investment in green industry, we've created a dedicated infographic. You'll find :
- C3IV's scope of action
- Eligibility criteria
- Calculation methods
- The approval procedure
Further information
The Journal Officiel clarifies the entry into force of the C3IV and details the eligible expenses...
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