It order to qualify for the Scellier tax reduction scheme, your property must fulfil all the following conditions:
- the home must be newly completed or bought off-plan prior to completion (VEFA in French)
- it must be purchased between 1 January 2009 and 31 December 2012
- the tax reduction is equivalent to 25% of the purchase price spread over 9 years for properties purchased between 1 January 2009 and 31 December 2010
- the tax is reduction equivalent to 20% of the purchase price spread over 9 years for properties purchased between 1 January 2009 and 31 December 2012
- it must be let unfurnished for at least 9 years, with the tenancy beginning within 12 months of completion of construction work or the date of purchase
- its insulation and energy performance levels must comply with the regulations applicable at the time development consent was applied for (RT 2000 for all applications submitted prior to 04/09/2006 and RT 2005 for those submitted after 01/09/2006*). A property purchased in 2010 must therefore comply with the RT2005 construction standard
- it must be located in an eligible location View the rents and eligible zones.
*
conditions applicable from the date of publication of the decree setting out the methods to be used to assess compliance with this regulation
