Construction of the main residence

Trigger event date: date of signature of construction contract or contract for services

• Planning permission
  • Or If implied (tacit) acceptance by the local authority, implied planning permission issued by the local authority

And

• Signed construction contract
  • Or Signed contract for services

And 

• Declaration on honour (attestation sur l'honneur) of construction of main residence, duly completed, dated and signed.

• If a loan is taken out:
  • Date, signature and credit institution stamp on the declaration on honour (attestation sur l’honneur)
  • Or Dated and signed finance plan, issued by the credit institution, and showing the personal contribution made (e.g. loan offer accepted by the employee and signed by the credit institution)

Trigger event date: date of the last settled invoice for structural work

• Planning permission
  • Or If implied (tacit) acceptance by the local authority, implied planning permission issued by the local authority

And

• Settled invoices for the purchase of materials necessary for structural work

And 

• Declaration on honour (attestation sur l’honneur) of construction of main residence, duly completed, dated and signed.

And

• If a loan is taken out:
  • Date, signature and credit institution stamp on the declaration on honour (attestation sur l’honneur)
  • Or Dated and signed finance plan, issued by the credit institution, and showing the personal contribution made (e.g. loan offer accepted by the employee and signed by the credit institution)

Trigger event date: date of the last accepted quote, dated and signed

• Planning permission
  • Or If implied (tacit) acceptance by the local authority, implied planning permission issued by the local authority

And 

• Accepted, dated and signed quotes (provided a payment in advance has been made), including the signature and stamp of the firm engaged

And

• Declaration on honour (attestation sur l’honneur) of construction of main residence, duly completed, dated and signed.

And

• If a loan is taken out:
  • Date, signature and credit institution stamp on the signed declaration on honour (attestation sur l’honneur) prepared by the beneficiary
  • Or Dated and signed finance plan, issued by the credit institution, and showing the personal contribution made (e.g. loan offer accepted by the employee and signed by the credit institution)

According to Article R.111-26 of the French Construction and Housing Code, structural work (structural components) means:

a)      Load bearing elements contributing to the stability or soundness of the building, and any other element inseparable from or forming an integral part of such elements;

b)      Elements forming the walls, roof and sealing the construction, excluding any moving or mobile parts thereof.

These elements thus include in particular:

• Wall coatings but excluding paint and wallpaper 
• Staircases and floors, together with any coating in a hard material 
• Fixed ceilings and fixed partitions 
• Those parts of pipes, conduits and ducts of any kind that are housed inside the walls, ceiling or floor, or embedded in the mass of a coating, but excluding those merely sealed or affixed 
• Frames for goods and passenger lifts 
• Frames and housing for doors, windows and glazing

Yes, if one transaction includes both the purchase of the land and, and the same time, construction of the building, the cost of the land can be added to the cost of construction to determine the total cost of the acquisition.