Taxation A bonus for landlords who renovate

Let's start at the beginning! Let's remind ourselves what a property deficit is. It is a tax mechanism that allows you to deduct from your property income the expenses related to the renovation or maintenance of a property that you rent out. The objective is to encourage investment in rental property.
If these expenses are higher than the rent received, the owner can deduct the difference from his taxable income.
However, this deduction is limited. Until now set at €10,700 per year, the deductible ceiling has been temporarily raised to €21,400 per year.
In order to benefit from this measure, the lessor must carry out energy renovation work allowing the rented property to go from an energy class E, F or G to an A, B, C or D class, no later than December 31, 2025. On the other hand, reconstruction orexpansion work, rehabilitation of non-collective sanitation systems by devices that do not consume energy, as well as the installation of a boiler with very high energy performance are excluded.
This doubling of the ceiling concerns expenses for which an estimate has been accepted as of November 5, 2022 and paid between January^1, 2023 and December 31, 2025. In addition, to certify the change of energy performance class, the owner must perform two DPE, before and after work, and no later than December 31, 2025.