What works are eligible for the Historic Monument scheme?

One of the central points of the Monument Historique system lies in the nature of the work carried out. To benefit from the tax advantage, it is essential that the expenses incurred are recognized as eligible by the tax administration.

Eligible works

The deductible charges and works concern:

Restoration and conservation works: repair of facades, roofs, floors, frameworks, carpentry, etc.

The works imposed by the administration: prescriptions of the Architectes des Bâtiments de France (ABF).

Current maintenance costs: renovation, painting, maintenance of classified gardens.

Financial costs: interest on loans related to the financing of the property.

Management expenses: fees of notaries, architects or specialized trustees.

Ineligible works

Conversely, some works are not deductible:

Furnishing and interior equipment.

Purely modern comfort works (swimming pools, jacuzzis, etc.).

Personal enjoyment expenses unrelated to the conservation of the property.

Procedure and framework

Each site is closely monitored:

The work must be validated by the ABF.

They must be carried out by qualified companies and comply with traditional restoration techniques.

The owner must submit form 2044-MH each year, along with proof of expenses.

Example

An investor owning a classified castle commits €150,000 in roofing work approved by the administration. These expenses, directly allocated to overall income, allow a tax reduction proportional to the marginal tax bracket.

Conclusion

The works eligible for the Historic Monument represent the very essence of this device. Well supervised, they offer the investor a double advantage: restoring a prestigious property while optimizing its taxation.