Form 2059-A — determination of gains and losses
Form 2059-A determines the gains and losses on assets disposed of during the year, in two steps. Part A computes each asset's RESIDUAL VALUE (original cost less depreciation); part B derives the gain or loss and then QUALIFIES it for tax: short term on one side, long term on the other, the latter split by rate. The three results at the foot of the form — frame A for short term, frame B for long term by rate, frame C for gains taxed at 19% — are what form 2058-A picks up to compute taxable profit.
Up to date for 2026 — verified on September 8, 2026Official form2059-A-SDGuide: about 25 min
This content is part of the path: Reporting my business capital gains· Step 4 of 7· Next step: Form 2059-B — tracking of spread short-term gains
Deadlines
- With the year's tax package
- Form 2059-A is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Fixed-asset register and the year's disposal documents
- Form 2055 for the depreciation of assets disposed of
- Form 2059-C for earlier long-term losses still tracked
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Who this applies to
- Standard-regime businesses that disposed of a fixed asset during the year
- Companies selling participating interests under the long-term regime
- Accountants and directors preparing the year-end package
Worked example
Example: SARL Bertin sells its press
SARL Bertin sells a press bought for EUR 60,000 and depreciated by EUR 35,000: its residual value is EUR 25,000 (part A, column 6). The sale price is EUR 41,000 (column 7), giving a gain of EUR 16,000 (column 8). The asset being depreciable, the gain is entirely SHORT TERM up to the depreciation taken: it goes in column 9 and reappears in frame A at the foot of the form, for EUR 16,000 — the figure form 2058-A picks up.
How to fill it in, step by step
- In part A, line by line, enter the nature and acquisition date of each asset disposed of, then its original cost and depreciation.
- Derive the residual value in column 6: original cost less depreciation taken.
- In part B, enter the sale price (column 7) and compute the overall gain or loss (column 8).
- Qualify each result: short term in column 9, long term in column 10 with its rate, article 208 C gains in column 11.
- Total at the foot of the form: frame A for short term, frame B split by rate, frame C for the 19% — these are the figures form 2058-A takes.
The form, line by line
- Frame A — net short-term gain or loss
- The ALGEBRAIC total of lines 1 to 20 of column 9: losses subtract. The result can therefore be negative.
- Frame B — net long-term gain or loss
- The algebraic total of column 10, split by rate: 19%, 15% or 12.80%, 0%. Each rate has its own box, and the regime depends on the nature of the security sold.
- Frame C — other gains taxed at 19%
- Column 11, reserved for gains under article 208 C (listed real-estate investment companies), as footnote (1) on the form recalls.
- Lines 13 to 20 of part B
- Adjustments without a disposal: part of a special revaluation provision, irregularly deferred depreciation, impairment of securities. They enter the same totals.
- Its official title: "Détermination des plus-values et moins-values" (CERFA no. 10179)
- This table belongs to the TAX tables of the liasse (2058-A to 2059-G), the ones carrying adjustments and tax-specific tracking — as opposed to the eight accounting tables (2050 to 2057), which reproduce the accounts as kept.
Good to know
- The short-term / long-term split does not depend on holding period alone: for a depreciable asset, the gain is short term up to the depreciation taken.
- Long-term losses cannot be offset against ordinary profit: they continue to be tracked on form 2059-C.
- The grey band at the foot of the form is not an input area: the marks (A), (B) and (C) point at the boxes of the row above.
- Lines 13 to 16 carry only a "+" sign: they add to the totals without a rate qualification.
Common mistakes
- Computing the gain on NET BOOK VALUE when the asset has been revalued: column 3 exists for that.
- Treating the whole gain on a depreciable asset as long term, when the part matching depreciation is short term.
- Forgetting that the totals are ALGEBRAIC and adding losses instead of subtracting them.
- Filling in the grey (A)(B)(C) band, mistaking it for an input row.
Frequently asked questions
Where do this form's results go?
To form 2058-A, which computes taxable profit: the net short-term gain or loss is included there, while long-term results follow a separate regime. Form 2059-A supplies, form 2058-A consumes.
Must a disposal with no gain appear here?
Yes: the form lists the assets DISPOSED OF, whatever the outcome. A sale at residual value simply gives a nil gain.
What about a long-term loss?
It goes in column 10 as a negative and enters the frame B total. Its later tracking — offset against gains of the same kind — is kept on form 2059-C.
Is the form filed with no disposals at all?
Yes, it is part of the standard-regime package. The "Néant" box at the top signals the absence of disposals.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2050-LIASSE: standard-regime tax package (forms 2050 to 2059, 2026 edition) — September 8, 2026
- BOFiP — BOI-BIC-DECLA-30-10-10-20: form and content of the profit return under the normal regime (tax tables 2058-A to 2059-G, their official titles and CERFA numbers) — September 13, 2026
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.