impôts et taxes – Crédit d'impôt rénovation énergétique des locaux tertiaires des TPE/PME

This written question concerns the tax credit for energy renovation of tertiary premises used by very small and small and medium-sized enterprises (VSEs/SMEs). It seeks clarification on the conditions and scope of this tax incentive. The question aims to understand how this measure will support VSEs/SMEs in improving the energy efficiency of their business premises and contributing to climate goals.