Formulaire

Revealing a manual donation worth more than €15,000 (Form 14579)

Cerfa 14579 (2734-SD)

  • Public concernéBeneficiary of a manual donation or a donation of money who wishes defer payment of tax duties until the donor
  • Nombre d’étapes4 steps
  • LangueLanguage French

Fill out the form

Comment faire ?

  1. Fill the disclosure by indicating the donation received and the option for a deferred return
  2. Print the revelation in double copy
  3. Sign the two copies of the revelation
  4. Address or deposit the two copies of the revelation at service responsible for registration on which depends the domicile of the recipient of the donation

Et après ?

The recipient of the donation must declare it and pay the fees within one month of the death of the donor.

If you have received a manual donation, you must declare online from your personal space on the website impots.gouv.fr:

Taxes: access to your space Private

You must click on “Declare”, then “Declare a donation or assignment of social rights”.

You can rely on a instructions for use.

FYI  

You must login to your personal space. If you are married or past, you cannot use your spouse's. Indeed, the amount of donation tax depends on your relationship with the donor.

If you make a donation to a minor or a protected major, the declaration depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

The calculation of any gift tax due (when the gift is not exempt) is automatic.

The payment of donation fees shall be made at the same time as the declaration.

You must make a payment online.

Payment of tax online

You can choose one of the following payment methods:

  • Credit card
  • Single sample.

You must declare the donation via the paper declaration form of manual donation and donation of money:

Declaration of manual donation and donation of money

You must send the form in double copy to your departmental tax department in charge of registration.

Please note

Your return will not be accessible in your secure personal area on the tax administration website.

The payment of duties if necessary (when the donation is not exempt), it is made at the same time as the declaration.

Ce formulaire concerne :

J'ai réalisé une démarche administrative

Je donne mon avis sur Services Publics +. L'administration concernée me répondra.

Je donne mon avis

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)