Employees employed at home: cleaning, childcare, tutoring, and delivery of meals at home the tax reduction is 50% of the sums paid up to the limit of € 12,000. This limit is increased by € 1,500 per child and member of the tax household over the age of 65 without being able to exceed € 15,000. These ceilings are raised to € 15,000 and € 18,000 for a first hire.
Dues paid to trade union organizations representing employees and civil servants, by employees, civil servants and retirees (who join or continue to join a trade union), give rise to the right to a tax credit as of taxation. 2012 income (they were eligible for a reduction before). This is equal to 66% of the contributions paid up to a limit of 1% of the annual salary.
Note: only employees who have not opted to take their actual costs into account can benefit.
Loan interest for the purchase of the main residence, the device was abolished by the finance law for 2011. However, if you acquired a home before September 30, 2011, you can continue to deduct loan interest up to the fifth annuity for old or new housing not labeled Low consumption building (BBC) and the seventh for new housing purchased BBC. The use of the tax return calculator is important there.
Sustainable development tax credit:
The tax credit is extended until December 31, 2015, but it is also adjusted. A reduction in all rates is applied to equipment giving rise to the right to the tax credit. Thus, for a condensing boiler, the rate is 10% (against 12% in 2011); heating regulator, 15%; double glazing, 10%; wood or other biomass heater, 15% or 26%; non-geothermal heat pump, 15%; geothermal or dedicated heat pump for hot water production, 26%; installation of photovoltaic equipment, 11%; other equipment using renewable energy, 32%.
The bundle Works for You
New in the event of a bundle of work (several operations giving rise to the right to tax credit), the rates are increased. New equipment is eligible for the tax credit, it is gas microgeneration boilers (17%). Finally, specific ceilings are put in place for expenditure on the acquisition of equipment using solar energy: € 1,000 / m2 of solar collectors for solar thermal and € 3,200 / kW of installed power for the supply of electricity to from solar energy.
Personal assistance tax credit: the tax credit for capital expenditure on the main home in favor of personal assistance has been extended until December 31, 2014. It concerns equipment designed for elderly or disabled people in their main residence.
New: expenses paid from January 1, 2012 for the purchase of electric traction lift with frequency variation control are no longer taken into account. The eligible expenditure ceilings are increased only for work expenditure prescribed within the framework of technological risk prevention plans, up to € 5,000 for a single, widowed or divorced person and € 10,000 for a couple subject to joint taxation.