Formulaire
Declaration of capital gain on the sale of building land
Cerfa 14968 (2048-IMM-SD)
For use by notaries to report capital gains realized on the sale for consideration of building land and taxes due on the sale of bare land that has become constructible.
Access to the notice n° 2048-TAB-NOT-SD (cerfa n°51963).
To whom shall I send this form ?
For details, please use the practical information sheets :
J'ai réalisé une démarche administrative
Je donne mon avis sur Services Publics +. L'administration concernée me répondra.
Émetteur du formulaire administratif : Ministry of Finance
Verified 17 September 2026 - Public Service / (Prime Minister)