The two time limits for starting
They depend on the nature of the property acquired. The occupation periods differ between new and existing dwellings.
Two years from the date of the notarial deed, in the general case of an existing dwelling.
Four years where a building plot or a property under construction is acquired.
That second limit reflects the time needed to build, which itself includes obtaining the building permit, covered in the corresponding guide.
A construction project whose programme slips may therefore put the credit at risk, which ties the tax question to the site programme.
| Undertaking | What it requires | Point to watch |
|---|---|---|
| Time to occupy | Move in within the period set | It differs by type of property |
| Duration of occupation | Maintain personal occupation | It continues after the grant |
| Interruption | Justify by a legitimate ground | It is reported to the administration |
The minimum period of occupation
This is the second limb of the undertaking, and it is often forgotten. It concerns how long the occupation must continue.
The purchaser undertakes to occupy the property actually and personally, as owner, for an uninterrupted period of at least two years.
The word uninterrupted matters. Fragmented occupation does not satisfy the condition.
The two requirements are cumulative. Occupying within the limit is not enough if occupation does not last; occupying for a long time is not enough if it started too late.
The starting point of the period is actual occupation, not the date of the deed.
The ban on other use
A strict requirement throughout the period. Occupation must be personal and actual.
The property must not be put to any other use during that period.
No part of the building may be let or put to any purpose other than personal occupation.
This wording targets partial situations, often wrongly thought harmless: letting a room, an annexe studio or a garage falls under the same ban.
Any professional use of part of the property therefore deserves a prior check, rather than an assumption.
The extension available
A safety valve worth knowing before you need it. Legitimate grounds may justify an interruption.
The purchaser may address a written and reasoned request for extension of the occupation period to the director of the competent administration.
It requires reasons, and is therefore not available as of right.
It is requested before the period expires, an already irregular situation being harder to regularise than an anticipated deadline.
This facility is particularly useful on construction projects, where delays are frequent and rarely attributable to the purchaser.
What to check before committing
Four points, before signature.
That the projected programme allows occupation within the applicable limit.
That no letting, even partial, is envisaged during the commitment period.
That any professional use of part of the property has been submitted for checking.
That personal circumstances reasonably allow two uninterrupted years of occupation.
What this means for a professional
Four rules.
Check that the site programme is compatible with the occupation limit, particularly on new builds.
Warn about the ban on letting even partially, a frequent and poorly known case.
Flag the existence of the extension before the limit is passed.
Refer to the notary or the administration for mixed or atypical situations.
This article reflects the state of the schemes at the date of checking and serves professional orientation. It does not replace tax advice or consultation of a notary.