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The value of furniture, sold with the property can be deducted from the selling price only if its existence and its market value at the date of the sale is proved (invoices, authenticated inventory or inventory made by an appraiser)

RFPI – Capital gain – Determination of gross capital gain – Sale price

Warning : To determine the market value of the furniture sold with the property, it might be necessary to deduct a depreciation by 10% per year on invoices.