The six milestones
They follow the chronology of the project. The steps run from purchase to the end of the commitment period.
| Milestone | What is at stake |
|---|---|
| Before the land commitment | listing the schemes, checking the ceiling |
| Before arranging the loan | financing support, savings premium |
| Before the notarial deed | tax credit on duties |
| Before works begin | approval for value added tax |
| During the works | supplementary applications, energy support |
| After completion | use, declarations of change |
The first milestone is the most rewarding, and it is almost always skipped.
What happens at each milestone
Before the land commitment, check the ceiling balance available on the dwelling, which follows the property and not the purchaser, as the article on the ceiling and its exhaustion explains.
Before arranging the loan, examine the financing support, some of which presupposes prior saving that cannot be recovered.
Before the notarial deed, inform the notary of the intention to occupy and of any balance of tax credit.
Before works begin, make sure the approval request has been lodged by the professional and that the decision has been issued.
During the works, lodge a supplementary application for any additional works, approval covering only what was described.
After completion, observe the periods of use and the declaration deadlines, which differ between schemes.
The later deadlines
Three deadlines to enter in the calendar at the time of grant. They mark the obligations of the commitment period.
The start of the period of use for value added tax, set at 1 January of the year following completion of the eligible works.
The end of the uninterrupted period of occupation for the tax credit on duties.
The periodic reviews of the file for financing support.
These three deadlines do not coincide, and each is calculated by its own rule, as the article on commitments over time sets out.
The points of no return
Four moments after which a right is lost or heavily degraded. They justify anticipating rather than reacting.
Starting works without approval, which closes the direct route and sends you to the repayment procedure, heavier and subject to a time limit.
Executing the deed without applying for the tax credit, the application being made by the notary at that moment.
Committing the expenditure before applying, for support presupposing anteriority.
Letting a declaration deadline expire, which turns a difficulty into a breach.
These four moments deserve to be flagged in writing to the client, rather than mentioned orally.
The timetable of checks
Three recurring checks, beyond the one-off steps. They are made at regular intervals throughout the period.
Check the state of the law at the time of commitment, the field being in motion, as the article on developments to watch recalls.
Check the ceiling balance before each new phase of works.
Check the commitments in force before any decision affecting the dwelling, notably letting or selling.
What this means for a professional
Four rules.
Give the client a written timetable, setting out the six milestones and the later deadlines.
Treat the first milestone as a project stage, not as a formality.
Flag the points of no return in writing, with the consequence attaching to each.
Update the timetable at each change in the project, additional works or a change of intended use shifting the deadlines.
This article reflects a method of professional orientation. It does not replace tax advice or consultation of the competent administrations.