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# What is the single tax form?

### ${color}[#3faae1](What is the single tax form?)

**The single tax form or single tax form** is a document drawn up annually by all institutions that pay out income from movable capital.
It is a tax return summarising all income from movable capital. It must be sent to the tax authorities each year. It is used to **fill in the income tax return**. This is the [CERFA form number 2561](https://www.impots.gouv.fr/formulaire/2561/declaration-recapitulative-des-operations-sur-valeurs-mobilieres-et-revenus-de-capi).

### ${color}[#3faae1](Who issues the single tax form?)

The single tax form is **issued by the financial institution** holding the proceeds. In case of multiple accounts held in several institutions, the investor receives 1 single tax form per institution.

All the information presented on the single tax form is **sent by the institution directly to the tax authorities.

### ${color}[#3faae1](When are single tax forms issued?)

Single tax forms are completed and sent by the paying institution each year, **not later than 15 February of the year following** that in which the income from transferable securities is paid. Only single tax forms containing data must be sent to the tax authorities.

### ${color}[#3faae1](Single tax form and real estate crowdfunding?)
 
If you invested in a real estate crowdfunding operation in year N and it generated interest in N+1, Raizers must declare this interest before 15 February N+2. This information will then be pre-filled in your tax return for year N+1 and **no declaration will be necessary on your part.**