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Form 2054-bis — revaluation differences on depreciable assets

Form 2054-bis concerns only a minority of businesses, and its own header says so: those that carried out the STATUTORY REVALUATION of their depreciable fixed assets (article 238 bis J). It tracks the difference created by that revaluation and the special provision arising from it, until extinction — the form states it must be attached "up to and including the year in which the special provision becomes nil". Its frame B, rarer still, covers only losses carried forward at 31 December 1976 offset against that provision.

Up to date for 2026 — verified on September 8, 2026Official form2054-bis-SDGuide: about 20 min

This content is part of the path: Completing the schedules of my full tax return package· Step 6 of 8· Next step: Form 2056 — provisions on the balance sheet

Deadlines

With the year's tax package
Form 2054-bis is filed with the whole package (forms 2050 to 2059) and the income return, for as long as the special provision is not nil.

Documents to prepare

  • Last year's form 2054-bis
  • Depreciation schedule for revalued assets
  • Form 2051 liabilities (regulated provisions line)
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Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Who this applies to

  • Businesses that carried out the statutory revaluation of depreciable fixed assets
  • Businesses whose special revaluation provision is not yet extinguished
  • Accountants tracking an old revaluation

Worked example

Example: SA Rivière tracks its special provision

SA Rivière had revalued its buildings: the increase in gross value was EUR 320,000, the increase in depreciation EUR 180,000, giving a difference of EUR 140,000. This year it adds back EUR 14,000 of additional depreciation and disposed of no revalued asset. The cumulative figure at closing reaches EUR 98,000, and the remaining special provision falls to EUR 42,000 — to be carried to the liabilities side of balance sheet 2051, under "regulated provisions".

How to fill it in, step by step

  1. Complete the header: name and closing date of the year.
  2. In columns 1 and 2, enter the increases in gross value and depreciation arising from the revaluation, by category of asset.
  3. In columns 3 and 4, report the use of the additional depreciation margin: the year's supplement, and the residual portion for assets disposed of.
  4. Compute the cumulative figure at closing (column 5) and the remaining special provision (column 6).
  5. Carry the column 6 total to the liabilities side of balance sheet 2051, under "regulated provisions", as footnote (5) requires.

The form, line by line

Columns 1 and 2 — the revaluation difference
The difference is column 1 LESS column 2. Footnote (1) on the form states it in plain words.
Column 3 — additional depreciation charge
The year's additional depreciation arising from the revaluation, the one shown in the income statement. It is added back to taxable profit each year.
Column 4 — residual portion for disposed assets
Concerns ONLY revalued assets disposed of during the year: in the year of disposal, the unused balance of the additional margin is entered here.
Column 6 — special provision at closing
The total is carried to the liabilities side of balance sheet 2051, under "regulated provisions". When it reaches zero, the form ceases to be due.
Its official title: "tableau des écarts de réévaluation" (CERFA no. 15949)
The simplified-regime tables are not standalone forms: they are schedules to form 2033-SD (CERFA no. 15948), which is itself attached to profit return 2031-SD. This one is added "where applicable": it is attached only if the business has carried out a revaluation.

Good to know

  • The frame B offset is PURELY FISCAL: the form recalls that it does not change the special provision figures shown on the balance sheet.
  • Frame B only covers losses carried forward at 31 December 1976 — a heading whose very date signals its rarity.
  • This is the only form in the package whose life is bounded by a value: it is filed until column 6 becomes nil.
  • Businesses that never carried out a statutory revaluation simply tick the "Néant" box.

Common mistakes

  • Filling column 4 for revalued assets not disposed of, when it only covers the year's disposals.
  • Failing to carry the column 6 total to the liabilities side of balance sheet 2051.
  • Continuing to file the form after the provision is extinguished, or stopping before.
  • Confusing the revaluation difference with the additional depreciation, which is only its annual use.

Frequently asked questions

Does a free revaluation belong on this form?

No. This form covers the STATUTORY revaluation of article 238 bis J, not a free revaluation decided by the business. The two follow separate regimes.

How long must the form be attached?

The form says so: up to and including the year in which the column 6 special provision becomes nil. After that, it is no longer due.

Is frame B compulsory?

It is completed only by businesses that offset their losses carried forward at 31 December 1976 against the special provision. For all others it stays empty.

Where does the special provision appear on the balance sheet?

On the liabilities side of form 2051, under "regulated provisions". Footnote (5) on the form states it explicitly.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

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.