Form 2033-C — fixed assets, depreciation, gains and losses
Form 2033-C gathers on one page what the standard regime spreads over THREE forms: fixed-asset movements (2054), depreciation movements (2055) and the determination of gains and losses (2059-A). Part I follows gross value, part II depreciation, part III qualifies disposal results — short term on one side, long term split by rate on the other. Its closing fixed-asset total ties back to balance sheet 2033-A.
Up to date for 2026 — verified on September 8, 2026Official form2033-C-SDGuide: about 30 min
This content is part of the path: Filing my simplified tax return package· Step 7 of 11· Next step: Form 2033-D — provisions, accelerated depreciation, losses
Deadlines
- With the year's tax package
- Form 2033-C is filed with the whole simplified package (forms 2033-A to 2033-G) and the income return 2031 or 2065, electronically (EDI-TDFC).
Documents to prepare
- Fixed-asset register and depreciation schedule
- Disposal documents for the year
- Simplified balance sheet 2033-A for the same year
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
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Who this applies to
- Businesses under the simplified tax regime (BIC or corporate income tax)
- Businesses that disposed of a fixed asset or charged depreciation during the year
- Accountants and directors preparing the year-end package
Worked example
Example: Marc replaces his vehicle lift
Marc's garage opens the year with EUR 84,000 of gross fixed assets (box 490). He buys a vehicle lift for EUR 18,000 (box 492) and disposes of the old one, bought for EUR 6,000 (box 494): closing gross value is EUR 96,000 (box 496), the figure carried to balance sheet 2033-A. On the depreciation side, the accumulated figure goes from EUR 47,000 to EUR 54,000 after EUR 12,000 of charges and EUR 5,000 of disposals. The old lift, depreciated by EUR 5,000, had a residual value of EUR 1,000 and sells for EUR 2,400: the EUR 1,400 gain is SHORT TERM, up to the depreciation taken.
How to fill it in, step by step
- Complete part I: gross value at opening, increases, decreases, gross value at closing, by category of asset.
- Complete part II the same way for depreciation — opening balance, charges, disposals, closing balance.
- In part III, describe each asset disposed of: cost, depreciation, residual value, sale price.
- Qualify the gain or loss: short term in column 5, long term in columns 6 to 8 by applicable rate.
- Total the three bottom lines — totals, adjustments, grand total — and check that part I ties to balance sheet 2033-A.
The form, line by line
- 490 to 496 — fixed-asset totals
- Opening, increases, decreases, closing. Box 496 must equal the "gross" fixed-asset column of balance sheet 2033-A.
- 570 to 576 — depreciation totals
- Same logic. Box 576 ties to the "depreciation and impairment" fixed-asset column of form 2033-A.
- 578 to 589 — disposal totals line
- Cost, depreciation, residual value, sale price, then the qualification: short term (586) and long term at the three rates (581, 587, 589).
- 590 to 595 — adjustments
- A separate line under the totals: it corrects qualifications without touching asset values. The grand total on the next line takes it into account.
Good to know
- The long-term rate depends on the tax: 15% for companies subject to corporate tax, 12.8% for businesses under income tax — the form puts both in the SAME column, and the business picks by its regime.
- For a depreciable asset, the gain is short term up to the depreciation taken: it is not a question of holding period.
- The last column of part I, "statutory revaluation", carries no box code and stays empty in the ordinary case.
- If the ten lines of part III are not enough, the form asks for an attached statement on the same model.
- Under the simplified regime this table stands in for the 2055 depreciation statement used under the normal regime: the official guidance says so expressly — businesses on the simplified regime complete frames I and II of form 2033-C "in place of" form 2055.
Common mistakes
- Entering the net book value of disposed assets in box 494 instead of their GROSS value — depreciation leaves through part II.
- Treating a depreciable asset's whole gain as long term.
- Confusing the 15% rate (corporate tax) with the 12.8% rate (income tax), which share a single column.
- Forgetting the tie between box 496 and the "gross" column of balance sheet 2033-A.
Frequently asked questions
Why one form where the standard regime has three?
Because the simplified regime is simplified right down to its package: form 2033-C condenses 2054 (fixed assets), 2055 (depreciation) and 2059-A (gains). The breakdown by category is coarser, which is the point of the regime.
Where do the gains go?
To form 2033-B: the net short-term gain or loss enters the result, while long-term results follow their own regime. Form 2033-C supplies, form 2033-B consumes.
Must part III be completed with no disposals?
No: with no asset sold, transferred, written off or taken back into private ownership, part III stays empty. Parts I and II remain due.
Is the form filed with no fixed assets?
Yes, it is part of the simplified package. The "Néant" box at the top signals the absence of fixed assets.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.