Formulaire

Declaration of capital gain - Assignments of immovable property or immovable property rights (Form 12359)

Cerfa 12359 (2048-IMM-SD)

Form only in French.

To be used by notaries to declare capital gains realized on the transfer 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 package leaflet 2048-IMM-NOT-SD (cerfa 51962).

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 27 December 2023 - Directorate for Legal and Administrative Information (Prime Minister)