Part One: State taxes

I. – Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings covered by Articles 8 to 8 ter, on the disposal for valuable consideration of built or unbuilt property or rights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH. These provisions…

I. – Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for valuable consideration of movable property or rights relating to such property, by natural persons, domiciled in France within the meaning of article 4 B, or companies or groups covered by articles 8 to 8 quinquies whose registered office is located…

I. – Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the close…

I. – The provisions of I and 4° to 9° of II of Article 150 U s appliquent: a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l’article L. 214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies; b) Capital gains of the same kind realised by companies or groups with…

The provisions of I and 4° to 9° of II of Article 150 U, of I of l’article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable consideration of all or part of the rights representing property or rights in the trust estate for the portion of these rights which relates to property or rights mentioned…

The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by the transferor.

I. – The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such concealment. Where an asset is transferred in exchange for a life annuity, the transfer price used for that asset is the capital value of the annuity, excluding interest. II. – The transfer…

I. – The purchase price is the price actually paid by the seller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase made under the legal system for the sale of a building to be renovated. Where it is established that the price has been concealed, the price stated in the deed must be increased…