The rule
The dwelling must have been first occupied at least ten years ago.
Two dates are compared: the date of first occupation of the dwelling, and the date of the first invoice for the works.
It is the first invoice that counts, not the date of the quotation, the order or completion. Works starting a few days too early move to the full rate, including for subsequent invoices.
The practical consequence is direct: where a property is approaching the threshold, deferring the first invoice by a few weeks may represent several thousand euros.
| Item | What counts | Frequent error |
|---|---|---|
| Reference date of the property | First occupation of the dwelling | Taking the date works were completed |
| Reference date of the works | Date of the first invoice | Taking the date of the quotation or order |
| Period required | Ten years since 1 January 2016 | Relying on information stating five years |
Why the threshold is ten years
A useful historical reminder, as older information still circulates. The age condition has been amended.
The threshold was five years until 1 January 2016, when it was raised to ten.
Un-updated content still mentions five years, which leads to misjudgments on recently built property.
In 2026, only dwellings first occupied in 2016 or earlier can meet the condition, subject to the exact calculation against the date of the first invoice.
What first occupation means
A notion that is not synonymous with completion or construction. It refers to first occupation of the dwelling.
It corresponds to when the property began to be used as housing, which may differ from the date of the original works.
Three situations deserve attention.
A property completed but left unoccupied does not start time running until it has been occupied.
A property that has changed use, for instance from professional use to housing, raises the question of which date applies.
A property that has undergone heavy transformation may, depending on its scale, fall under another regime, covered in the article on demolition, rebuild and special cases.
In case of doubt, the question goes to an accountant before invoicing, not afterwards.
How to establish proof
Four items usually serve, and they are better gathered before works begin. They establish the date to be retained.
The cadastral record, obtained from the competent administration, documenting the characteristics and position of the property.
Successive title deeds, which may refer to the age.
Energy documents, certificates and audits, which generally state a year of construction, covered in the article on energy assessments.
Invoices and historical documents relating to the property, notably for connections.
Those items form part of the preliminary file, whose assembly is covered in the article on the preliminary file.
The case of extensions
A point that recurs and whose answer is not intuitive. It concerns extensions and changes of use.
Age is assessed by reference to the existing dwelling. An extension to an old property does not necessarily create a new one, but its relative scale may switch the regime.
The test usually applied concerns the proportion between the added part and the existing one, which calls for case-by-case examination.
A substantial extension may therefore lose the benefit of the reduced rate, while a limited extension to the same property keeps it.
What this means for a professional
Four rules.
Check age before the first invoice, that date fixing the regime.
Do not rely on information stating five years, a threshold abandoned in 2016.
Gather proof of age at the outset, rather than searching for it during an inspection.
Have borderline situations validated, notably changes of use and extensions.
This article reflects the position of the rules at the date of checking and serves professional orientation. It does not constitute tax advice and does not replace consulting the competent administration.