Which date should you indicate in the "Availability Date" field?
In previous tax returns, you had to indicate the date of occupancy of your primary residence, meaning the date you officially registered at this address with your municipality. This date was used to determine the deductible interest limit.
Now, the concept of the availability date is taken into account:
If you occupied your primary residence before 2022, simply indicate your occupancy date in the "Availability Date" field.
If you moved in after 2023, you must provide the availability date, which corresponds to the date when the property was actually ready to be inhabited.
📌 The availability date is therefore the date when you could effectively live in the property, and it remains crucial for calculating the deductible interest limit.
Several scenarios may apply:
Purchase of a property under a future completion contract (VEFA)
The availability date corresponds to the completion of construction.
You carried out minor renovations in a habitable property
If the property is not dilapidated and the work does not prevent its occupation (e.g., painting, refurbishing, replacing floors), the availability date is the acquisition date, even if improvements are made later.
Purchase of a dilapidated or ruined property requiring a complete renovation or a property in a state of destruction or severe disrepair
A property is considered uninhabitable if it lacks basic living conditions: heating (central or auxiliary), basic sanitary facilities, a cooking area, and at least one room providing adequate shelter for living and resting. The availability date corresponds to the completion date of the restoration work.
📌 Example 1 – Purchase of a habitable property with minor renovations
You purchase a house on June 2, 2024. After the purchase, you decide to repaint all the rooms and replace the floors in the living room and bedrooms. These works take about two months, until August 3, 2024.
➡️ In this case, the house was habitable from the start, and the renovations did not prevent occupancy. The availability date is therefore June 2, 2024, the acquisition date of the property.
📌 Example 2 – Purchase of a property requiring a complete renovation
You purchase an old house on June 2, 2023, but it is uninhabitable in its current state: the electrical installation is faulty, there is no functional heating, and the plumbing needs to be entirely redone. You undertake renovation work that lasts until September 15, 2024.
➡️ As long as these essential elements are not operational, you cannot live in the property. The availability date is therefore September 15, 2024, once the work is completed and the property is habitable.
📌 Example 3 – Purchase of a ruined property requiring reconstruction
You buy a building on March 5, 2022, but it is partially collapsed, without a roof or solid load-bearing walls. The reconstruction work takes nearly three years, and the property only becomes usable from January 10, 2025.
➡️ Since the property's condition did not allow for occupancy at the time of purchase, it was not available before the completion of the work. The availability date is therefore January 10, 2025.
📌 Example 4 – Purchase of a property under a future completion contract (VEFA)
You sign a VEFA contract for an apartment under construction on October 1, 2022. The construction progresses, and the apartment is delivered turnkey on July 5, 2024. You receive the keys and can move in immediately.
➡️ For a VEFA purchase, the availability date corresponds to the delivery date of the property, which is July 5, 2024.
Now, the concept of the availability date is taken into account:
If you occupied your primary residence before 2022, simply indicate your occupancy date in the "Availability Date" field.
If you moved in after 2023, you must provide the availability date, which corresponds to the date when the property was actually ready to be inhabited.
📌 The availability date is therefore the date when you could effectively live in the property, and it remains crucial for calculating the deductible interest limit.
How to determine the availability date?
Several scenarios may apply:
Purchase of a property under a future completion contract (VEFA)
The availability date corresponds to the completion of construction.
You carried out minor renovations in a habitable property
If the property is not dilapidated and the work does not prevent its occupation (e.g., painting, refurbishing, replacing floors), the availability date is the acquisition date, even if improvements are made later.
Purchase of a dilapidated or ruined property requiring a complete renovation or a property in a state of destruction or severe disrepair
A property is considered uninhabitable if it lacks basic living conditions: heating (central or auxiliary), basic sanitary facilities, a cooking area, and at least one room providing adequate shelter for living and resting. The availability date corresponds to the completion date of the restoration work.
Examples:
📌 Example 1 – Purchase of a habitable property with minor renovations
You purchase a house on June 2, 2024. After the purchase, you decide to repaint all the rooms and replace the floors in the living room and bedrooms. These works take about two months, until August 3, 2024.
➡️ In this case, the house was habitable from the start, and the renovations did not prevent occupancy. The availability date is therefore June 2, 2024, the acquisition date of the property.
📌 Example 2 – Purchase of a property requiring a complete renovation
You purchase an old house on June 2, 2023, but it is uninhabitable in its current state: the electrical installation is faulty, there is no functional heating, and the plumbing needs to be entirely redone. You undertake renovation work that lasts until September 15, 2024.
➡️ As long as these essential elements are not operational, you cannot live in the property. The availability date is therefore September 15, 2024, once the work is completed and the property is habitable.
📌 Example 3 – Purchase of a ruined property requiring reconstruction
You buy a building on March 5, 2022, but it is partially collapsed, without a roof or solid load-bearing walls. The reconstruction work takes nearly three years, and the property only becomes usable from January 10, 2025.
➡️ Since the property's condition did not allow for occupancy at the time of purchase, it was not available before the completion of the work. The availability date is therefore January 10, 2025.
📌 Example 4 – Purchase of a property under a future completion contract (VEFA)
You sign a VEFA contract for an apartment under construction on October 1, 2022. The construction progresses, and the apartment is delivered turnkey on July 5, 2024. You receive the keys and can move in immediately.
➡️ For a VEFA purchase, the availability date corresponds to the delivery date of the property, which is July 5, 2024.
Updated on: 11/02/2025
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