logement : aides et prêts – Conséquences fiscales des retards d'achèvement en VEFA

This written question asks about the tax implications for individuals when the completion of a property purchase under the VEFA (sale in the future state of completion) scheme is delayed. It seeks clarification on how these delays affect tax liabilities. The question concerns homeowners and property developers in France. It aims to understand if tax relief or obligations are altered due to unforeseen delays in property completion.