diff --git a/app/models/attestation_template.rb b/app/models/attestation_template.rb
index a391e9272..446b2096e 100644
--- a/app/models/attestation_template.rb
+++ b/app/models/attestation_template.rb
@@ -11,6 +11,7 @@ class AttestationTemplate < ApplicationRecord
   validates :footer, length: { maximum: 190 }
 
   FILE_MAX_SIZE_IN_MB = 0.5
+  DOSSIER_STATE = 'accepte'
 
   def attestation_for(dossier)
     Attestation.new(title: replace_tags(title, dossier), pdf: build_pdf(dossier))
diff --git a/app/models/concerns/mail_template_concern.rb b/app/models/concerns/mail_template_concern.rb
index 17fdd5246..1e4f9ad98 100644
--- a/app/models/concerns/mail_template_concern.rb
+++ b/app/models/concerns/mail_template_concern.rb
@@ -13,10 +13,6 @@ module MailTemplateConcern
     replace_tags(body, dossier)
   end
 
-  def tags(is_dossier_termine: self.class.const_get(:IS_DOSSIER_TERMINE))
-    super
-  end
-
   module ClassMethods
     def default_for_procedure(procedure)
       body = ActionController::Base.new.render_to_string(template: self.const_get(:TEMPLATE_NAME))
diff --git a/app/models/concerns/tags_substitution_concern.rb b/app/models/concerns/tags_substitution_concern.rb
index 6dcfc25ce..bfc6b6539 100644
--- a/app/models/concerns/tags_substitution_concern.rb
+++ b/app/models/concerns/tags_substitution_concern.rb
@@ -1,25 +1,33 @@
 module TagsSubstitutionConcern
   extend ActiveSupport::Concern
 
-  def tags(is_dossier_termine: true)
+  def tags
     if procedure.for_individual?
       identity_tags = individual_tags
     else
       identity_tags = entreprise_tags + etablissement_tags
     end
 
-    tags = identity_tags + dossier_tags + procedure_type_de_champ_public_private_tags
-    filter_tags(tags, is_dossier_termine)
+    filter_tags(identity_tags + dossier_tags + procedure_type_de_champ_public_private_tags)
   end
 
   private
 
-  def filter_tags(tags, is_dossier_termine)
-    if !is_dossier_termine
-      tags.reject { |tag| tag[:dossier_termine_only] }
-    else
-      tags
+  def filter_tags(tags)
+    # Implementation note: emails and attestation generations are generally
+    # triggerred by changes to the dossier’s state. The email or attestation
+    # is generated right after the dossier has reached its new state.
+    #
+    # DOSSIER_STATE should be equal to this new state.
+    #
+    # For instance, for an email that gets generated for the brouillon->en_construction
+    # transition, DOSSIER_STATE should equal 'en_construction'.
+
+    if !defined?(self.class::DOSSIER_STATE)
+      raise NameError.new("The class #{self.class.name} includes TagsSubstitutionConcern, it should define the DOSSIER_STATE constant but it does not", :DOSSIER_STATE)
     end
+
+    tags.select { |tag| (tag[:available_for_states] || Dossier::SOUMIS).include?(self.class::DOSSIER_STATE) }
   end
 
   def procedure_type_de_champ_public_private_tags
@@ -33,7 +41,7 @@ module TagsSubstitutionConcern
         libelle: 'motivation',
         description: 'Motivation facultative associée à la décision finale d’acceptation, refus ou classement sans suite',
         target: :motivation,
-        dossier_termine_only: true
+        available_for_states: Dossier::TERMINE
       },
       {
         libelle: 'date de dépôt',
@@ -49,7 +57,7 @@ module TagsSubstitutionConcern
         libelle: 'date de décision',
         description: 'Date de la décision d’acceptation, refus, ou classement sans suite',
         lambda: -> (d) { format_date(d.processed_at) },
-        dossier_termine_only: true
+        available_for_states: Dossier::TERMINE
       },
       { libelle: 'libellé procédure', description: '', lambda: -> (d) { d.procedure.libelle } },
       { libelle: 'numéro du dossier', description: '', target: :id }
@@ -101,7 +109,7 @@ module TagsSubstitutionConcern
     ]
 
     tags_and_datas
-      .map { |(tags, data)| [filter_tags(tags, dossier.termine?), data] }
+      .map { |(tags, data)| [filter_tags(tags), data] }
       .inject(text) { |acc, (tags, data)| replace_tags_with_values_from_data(acc, tags, data) }
    end
 
diff --git a/app/models/mails/closed_mail.rb b/app/models/mails/closed_mail.rb
index cf7231836..97f0f1985 100644
--- a/app/models/mails/closed_mail.rb
+++ b/app/models/mails/closed_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/closed_mail"
     DISPLAYED_NAME = "Accusé d'acceptation"
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été accepté'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'accepte'
   end
 end
diff --git a/app/models/mails/initiated_mail.rb b/app/models/mails/initiated_mail.rb
index c9ca384ac..d4a2cbe0f 100644
--- a/app/models/mails/initiated_mail.rb
+++ b/app/models/mails/initiated_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/initiated_mail"
     DISPLAYED_NAME = 'Accusé de réception'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a bien été reçu'
-    IS_DOSSIER_TERMINE = false
+    DOSSIER_STATE = 'en_construction'
   end
 end
diff --git a/app/models/mails/received_mail.rb b/app/models/mails/received_mail.rb
index 30f58de9a..ef903b388 100644
--- a/app/models/mails/received_mail.rb
+++ b/app/models/mails/received_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/received_mail"
     DISPLAYED_NAME = 'Accusé de passage en instruction'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- va être instruit'
-    IS_DOSSIER_TERMINE = false
+    DOSSIER_STATE = 'en_instruction'
   end
 end
diff --git a/app/models/mails/refused_mail.rb b/app/models/mails/refused_mail.rb
index 4e0d818c6..a133e6534 100644
--- a/app/models/mails/refused_mail.rb
+++ b/app/models/mails/refused_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/refused_mail"
     DISPLAYED_NAME = 'Accusé de rejet du dossier'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été refusé'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'refuse'
   end
 end
diff --git a/app/models/mails/without_continuation_mail.rb b/app/models/mails/without_continuation_mail.rb
index 2c1e2f8b2..142db0982 100644
--- a/app/models/mails/without_continuation_mail.rb
+++ b/app/models/mails/without_continuation_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/without_continuation_mail"
     DISPLAYED_NAME = 'Accusé de classement sans suite'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été classé sans suite'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'sans_suite'
   end
 end
diff --git a/spec/models/concern/tags_substitution_concern_spec.rb b/spec/models/concern/tags_substitution_concern_spec.rb
index 911fa29de..a05b30590 100644
--- a/spec/models/concern/tags_substitution_concern_spec.rb
+++ b/spec/models/concern/tags_substitution_concern_spec.rb
@@ -2,6 +2,7 @@ describe TagsSubstitutionConcern, type: :model do
   let(:types_de_champ) { [] }
   let(:types_de_champ_private) { [] }
   let(:for_individual) { false }
+  let(:state) { 'accepte' }
 
   let(:procedure) do
     create(:procedure,
@@ -13,17 +14,18 @@ describe TagsSubstitutionConcern, type: :model do
 
   let(:template_concern) do
     (Class.new do
-      include TagsSubstitutionConcern
-      public :replace_tags
+       include TagsSubstitutionConcern
+       public :replace_tags
 
-      def initialize(p)
-        @procedure = p
-      end
+       def initialize(p, s)
+         @procedure = p
+         self.class.const_set(:DOSSIER_STATE, s)
+       end
 
-      def procedure
-        @procedure
-      end
-    end).new(procedure)
+       def procedure
+         @procedure
+       end
+     end).new(procedure, state)
   end
 
   describe 'replace_tags' do
@@ -119,8 +121,6 @@ describe TagsSubstitutionConcern, type: :model do
     context 'when the dossier has a motivation' do
       let(:dossier) { create(:dossier, motivation: 'motivation') }
 
-      before { dossier.accepte! }
-
       context 'and the template has some dossier tags' do
         let(:template) { '--motivation-- --numéro du dossier--' }
 
@@ -173,7 +173,6 @@ describe TagsSubstitutionConcern, type: :model do
 
     context "when using a date tag" do
       before do
-        dossier.accepte!
         dossier.en_construction_at = DateTime.new(2001, 2, 3)
         dossier.en_instruction_at = DateTime.new(2004, 5, 6)
         dossier.processed_at = DateTime.new(2007, 8, 9)
@@ -237,6 +236,7 @@ describe TagsSubstitutionConcern, type: :model do
     context 'when generating a document for a dossier that is not termine' do
       let(:dossier) { create(:dossier) }
       let(:template) { '--motivation-- --date de décision--' }
+      let(:state) { 'en_instruction' }
 
       subject { template_concern.replace_tags(template, dossier) }
 
@@ -247,15 +247,15 @@ describe TagsSubstitutionConcern, type: :model do
   end
 
   describe 'tags' do
-    context 'when generating a document for a dossier terminé' do
-      subject { template_concern.tags }
+    subject { template_concern.tags }
 
+    context 'when generating a document for a dossier terminé' do
       it { is_expected.to include(include({ libelle: 'motivation' })) }
       it { is_expected.to include(include({ libelle: 'date de décision' })) }
     end
 
     context 'when generating a document for a dossier that is not terminé' do
-      subject { template_concern.tags(is_dossier_termine: false) }
+      let(:state) { 'en_instruction' }
 
       it { is_expected.not_to include(include({ libelle: 'motivation' })) }
       it { is_expected.not_to include(include({ libelle: 'date de décision' })) }