I plan to sell land that I own. I am disabled and have a disability card. I heard that I could benefit from an exemption of the realized capital gain. Is it correct?

Yes but under certain conditions. To benefit from this exemption, you must hold a “mobility inclusion” card bearing the mention “disability”. In addition, for the penultimate year preceding the transfer, you must not be liable for real estate wealth tax and your reference tax income must not exceed the threshold set in Article 1417, I of the General Tax Code (art. 150 U, III, CGI).

Thus, if you sell your property in 2023, your reference tax income must not be greater than €11,885 for the first part of the family quotient, to which you must add €3,174 per additional half-share.

The taxable income to be withheld will be that indicated in the tax return prepared in 2022 for income received in 2021 (BOI-RFPI-PVI-10-40-90 §90 et s.)