Acquire
Off-plan sale (VEFA).
Payment calls follow construction progress, within the ceilings of article R.261-14 of the construction code.
Article R.261-14
Payments are staged in line with construction progress, within legal ceilings: 35% at foundation completion, 70% at roofing, 95% at completion and the balance at delivery.
Guarantees
- Financial completion guarantee (GFA)
- Property damage insurance (DO)
- Perfect completion warranty (1 year)
- Biennial warranty (2 years)
- Decennial warranty (10 years)
Acquire
Schedule for lot
Price incl. VAT €1,660,050 — cumulative amounts incl. VAT
5 %Start of earthworks€83,003
30 %End of earthworks€498,015
35 %Foundations complete€581,018
70 %Weathertight stage€1,162,035
95 %Completion€1,577,048
100 %Handover€1,660,050
Acquire through an operating company
Overseas tax credit (CIOP)
- 35%Rate for a company subject to corporate tax, in Guadeloupe. BOI-BIC-RICI-10-160-20, § 110
- 70 · 20 · 10For a building under construction, credit vests at foundation completion, roofing, then delivery. § 150
- 15 yearsAssignment and operating period. BOI-BIC-RICI-10-160-40
- > €1MPrior approval required above €1,000,000 investment. § 90
Tax credit under article 244 quater W of the general tax code. Eligibility is subject to legal conditions, including operation and, where applicable, prior approval; each project is assessed on a case-by-case basis.