With my spouse, we are going to buy an apartment in a building that was delivered in December 2021. The current owner has occupied it for some time now. Can we still benefit from the emoluments provided for the sale of new properties?

No. The rates provided for in Article A.444-92 of the Commercial Code are only applicable to "the first sale in the future state of completion or completed of residential premises, apartments or individual houses", which have never been inhabited. Consequently, the occupation of the premises by the current owner no longer makes it possible to benefit from this preferential measure.