This would suggest not: http://msdn.microsoft.com/en-us/library/ee519072(v=vs.110).aspx
But, but... really?
Office 2007 is still ubiquitous - surely they've not dropped support for it already? I need to support it, and it seems like this would mean I can't use VS2012.
Or maybe this restriction only applies to the RC? (Please). Or perhaps it creates add-ins that are targetted at 2010 but can still run on 2007? (Clutching at straws).
Tell me it ain't so...