Form 2059-B — tracking of spread short-term gains
Form 2059-B tracks over TIME what form 2059-A merely qualified. A net short-term gain may be spread over three years, ten years, or a different period: form 2059-B keeps the count of what has already been added back to profit, what is added back this year, and what remains for the years ahead. Part A covers the year's gains and then those of earlier years, year by year; part B covers merger and contribution gains received by the beneficiary company.
Up to date for 2026 — verified on September 8, 2026Official form2059-B-SDGuide: about 20 min
This content is part of the path: Reporting my business capital gains· Step 5 of 7· Next step: Form 2059-C — tracking of long-term losses
Deadlines
- With the year's tax package
- Form 2059-B is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Last year's form 2059-B
- Form 2059-A for the same year (net short-term gain)
- Merger or contribution documents, where applicable
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).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Standard-regime businesses that elected to spread a short-term gain
- Companies receiving a contribution or merger carrying gains still to be added back
- Accountants and directors preparing the year-end package
Worked example
Example: SARL Bertin spreads a gain over three years
Two years ago SARL Bertin realised a net short-term gain of EUR 18,000, spread over three years. Two thirds have already been added back, i.e. EUR 12,000 (the "previously added back" column). This year it brings back the final third, EUR 6,000, to its profit. The amount still to be added back therefore falls to zero: the line closes, and TOTAL 2 shows it at a glance.
How to fill it in, step by step
- In frame A, first block, enter the net short-term gains realised DURING the year, by the spreading period chosen.
- In the second block, enter gains from earlier years, line by line by year of origin (N-1 to N-9).
- For each, show the amount previously added back, the amount brought back to this year's profit, and the remaining balance.
- Total in TOTAL 1 and TOTAL 2; these figures feed the add-backs and deductions of form 2058-A.
- Complete frame B if the company received gains through a merger or contribution, ticking the box matching the type of transaction.
The form, line by line
- TOTAL 1 — gains realised during the year
- The "previously added back" column is GREYED for this block: a gain arising this year cannot have been added back before. The form forbids it by colour.
- TOTAL 2 — gains from earlier years
- Here all four columns are filled: the memory of past years is exactly what the form is for.
- Amount still to be added back
- The balance travelling on to next year. It is the figure next year's form 2059-B will pick up as "previously added back", increased by what was brought back this year.
- Frame B — two tick boxes
- The form separates merger, partial contribution and demerger gains (companies subject to corporate tax) from gains on the contribution of an individual business (all companies). Only one is ticked.
- Its official title: "Affectation des plus-values à court terme et de fusion ou d'apport" (CERFA no. 10954)
- 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
- No box on this form carries a CODE: neither "AA", nor "044", nor "ØG". Cells are identified only by their position in the grid.
- Spreading is an ELECTION: without it, the net short-term gain is taxed in full in the year it arises.
- Spreading over three years is reserved for businesses subject to income tax, as the line's wording recalls.
- Frame B excludes gains on non-depreciable assets and gains already taxed at the time of the transaction: the form says so at the head of the section.
Common mistakes
- Filling the "previously added back" column of the first block, which the form expressly greys out.
- Failing to carry a balance from one year to the next, which makes a due add-back disappear.
- Confusing the net short-term gain of form 2059-A, which qualifies it, with its spreading, which this form tracks.
- Ticking both boxes in frame B when the two regimes are mutually exclusive.
Frequently asked questions
How does it differ from form 2059-A?
Form 2059-A determines and QUALIFIES the year's gain; form 2059-B tracks its SPREAD add-back across several years. One computes once, the other is read again each year.
Is the form filed with no spreading in progress?
It is part of the standard-regime package. With no spread gain and no contribution gain to track, the "Néant" box at the top signals it.
Over what period may a gain be spread?
Three years for businesses subject to income tax, ten years in the cases provided for, or a different period under article 39 quaterdecies 1 ter. Each period has its own line.
Where do this form's figures go?
To form 2058-A: the amount brought back to the year's profit enters the add-backs, and the year's spreading enters the deductions.
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.