1°: Income and capital gains distributed by a property investment fund

I. – 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l’article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules referred to in articles 28 to 33 quinquies. Persons who ensure the payment…