TL;DR: The Scellier scheme generally covered acquisitions completed up to 31 December 2012. An extension allowed certain acquisitions completed from 1 January to 31 March 2013 if the investment commitment had been made no later than 31 December 2012. Specific deadlines applied to acquisitions in VEFA and to certain subscriptions made in 2012.
General rule up to 31 December 2012
For new homes or homes acquired in a future state of completion, the acquisition had to take place between 1 January 2009 and 31 December 2012.
The scheme also applied to certain homes that were built, renovated or subject to works, when the acquisition, the filing of the building permit application or the works took place during the periods provided for by the scheme, in particular up to 31 December 2012.
Acquisition in VEFA in 2011 and 2012
For an acquisition in a future state of completion, the dates indicated were as follows:
- reservation agreement registered no later than 31 December 2011, followed by an authentic deed of purchase between 1 January and 31 March 2012;
- reservation agreement registered no later than 31 December 2011, followed by an authentic deed of purchase between 1 April and 31 December 2012;
- if the reservation agreement was not registered in 2011, authentic deed of purchase during 2012.
Other investments committed to in 2011
For acquisitions outside VEFA, the bilateral promise or promise to purchase had to be entered into no later than 31 December 2011. The authentic deed of purchase then had to be signed during 2012.
Subscriptions and building permits in 2012
For certain subscriptions made in 2012, the dates relating to the filing of the building permit application were worded in two ways:
- filing no later than 31 December 2011;
- filing from 1 January 2012.
These two wordings correspond to conditions mentioned separately for subscriptions made in 2012.
Extension at the beginning of 2013
By way of exception, certain acquisitions of new homes or homes in a future state of completion made from 1 January to 31 March 2013 could still qualify for the scheme.
To benefit from this, you had to have committed to making the real estate investment no later than 31 December 2012. The deadline for completing the acquisition under this extension was therefore 31 March 2013.