Formulaire

Declaration of capital gain - Disposals of immovable property or immovable rights

Cerfa 12359 (2048-IMM-SD)

Form only in French.

To be used by notaries to report capital gains realized on the sale for consideration of immovable property or immovable property rights other than building land.

The form contains tables showing the tax rates and the reduction rates for the holding period for the determination of the taxable capital gain.

Access to leaflet 2048-IMM-NOT-SD (cerfa 51962).

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 19 October 2026 - Public Service / (Prime Minister)