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2020 Statement of Appreciation - Assignments of Real Property or Real Property (Form 12359)

Cerfa n° 12359 -  Ministry of Finance
Autre numéro : 2048-IMM-SD

To be used by notaries to declare capital gains realised on the sale for consideration of immovables or immovable rights other than building land.

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

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

Verified 03 mars 2021 - Legal and Administrative Information Directorate (Prime Minister)

For details, please use the practical information sheets :