This layer contains the transaction prices for the apartments under construction (VEFA - "ventes en état futur d'achèvement") as recorded in the notarial deeds. The prices are expressed at municipal level in euros per square meter and refer to the average price over a one-year period. The number of transactions reported corresponds to the number of sales after selections and processing. The statistics are presented with a 3% VAT rate (within the limit of the total tax benefit capped at 50 000 euros per dwelling). The prices are calculated from data provided by the "Administration de l'Enregistrement et des Domaines".