Declaring Real Estate Capital Gains

When selling property for more than its purchase price, the difference (real estate capital gain) is subject to tax, except in certain exemption cases (main residence, for example). This gain is usually calculated and declared by the notary at sale.

This page explains cases requiring an explanatory letter, what information to provide, and offers a ready-to-use letter template, plus a tool to automatically generate your personalized letter.

When should you write this letter?

• You sold property and want to confirm the gain calculation is correct;
• You believe you're eligible for an exemption not applied;
• You need to clarify your property ownership duration;
• You noticed an error in the tax calculated.

In all these cases, a written letter remains a reliable way to clarify your situation.

Required information to include

• Your first and last name and tax number;
• The purchase and sale dates and prices of the property;
• The reason for exemption request if any (main residence, long ownership);
• Supporting documents (sale contract, purchase contract).

The more accurate this information is, the more accurate your tax calculation or correction.

Official letter template

Important note: the letter sent to the tax office must be written in French, as it is a French administration. Below is a template you can use as a basis.

[First name LAST NAME]
[Full address]
[Tax number]

Tax Office for Individuals of [City]
[Office address]

Written in [City], on [Date]

Subject: Real estate capital gain - verification request

Dear Sir/Madam,

I am contacting you about the capital gain calculation on the sale of my property located at [address], sold on [date].

[...]

→ The complete letter, tailored precisely to your situation and ready to send, is generated automatically in 3 minutes using the tool above.

Frequently Asked Questions

Is selling my main residence exempt from tax?

Yes, the main residence is fully exempt from real estate capital gains tax.

How is ownership duration calculated for exemption?

Full exemption automatically applies after 30 years of ownership for secondary properties.

Who calculates and declares the capital gain?

Usually the notary at the completion of the sale.

Can expenses be deducted from the calculated gain?

Yes, purchase expenses and documented renovation work can be deducted under certain conditions.

What if I sell at a loss?

No tax is levied in case of a loss, but this loss also can't be deducted from other income.