In the case of real estate gains, the tax is paid at the final act (official sale). It is the notary who is responsible for drawing up the declaration to be lodged with mortgage preservation and paying the tax on behalf of the seller. The capital gain is calculated on the difference between the sale price and the purchase price of the property. La plus-value est calculée sur la différence entre le prix de vente et le prix d’acquisition du bien.
Diagnostics have to be done in France for the sale of real estate. If one of these 8 documents did not appear in the technical diagnostic file for the preliminary contract, the seller could not be exempt from the guarantee of hidden defects which would attach to it and would be responsible for the consequences towards the purchaser.