100+ disposals to declare!

How to declare your earnings if you have more than 100 taxable transfers?

Updated over a week ago

Hi there 👋

When entering data on Schedule 2086, it asks for the “number of disposals made in 2021”.

For the time being, Schedule 2086 cannot be achieved via a 100% digital file if you have more than 100 transactions :( In this case, we suggest you follow the following guide:

1/ Method recommended in 2022

Step 1 – Ask the tax authorities

A – Contact the tax authorities via your secure messaging system and ask them if you can send the appendix of the annual declaration of capital gains 2086, a document produced by Waltio.

+20 cessions imposables formulaire 3916-bis

“Madam, Sir, During my digital asset trading activity in the year 2021, I have made more than 100 taxable transfers.

However, the online space limits this number to 100. So, in order to declare my income correctly, could I please send you a table similar to the 2086 form?

Thank you in advance,”

Step 2 – Send the Waltio Report Schedule via secure messaging

If you receive a positive response (which is very often the case), send the declaration annex produced by Waltio via secure messaging.

💡 The tax authorities do not accept files in Excel format. It is thus advisable to save the schedule of capital gains declaration in PDF format before sending it.

On Excel, it is advisable to click on “File” then “Save as” :

Step 3 – Enter a single transfer in the online space for which the amount of the capital gain corresponds to your total capital gain

A - Enter an assignment as below:

Then click on “Next”.

B – Fill in the amounts so that “224 Overall capital gain or loss” is equal to the amount of the overall capital gain or loss in the declarative appendix produced by Waltio and sent via secure mail.

💡 It is appropriate to “play” with the numbers in order to get your overall capital gain or loss. Even if the amounts on lines 211 to 223 do not correspond exactly to the value of your portfolio at the time of the transfer, what is important and that box 224 is that of your capital gain or loss.

➡️ The date of the transaction does not matter. It is appropriate to “skew the numbers” of the Overall Portfolio Value, the transfer price and the total acquisition price with the aim that the single transfer should have a capital gain equal to the overall capital gain or loss (sum of all capital gains).

For your information, here is the form in question: this link

Example: You have 110 transfers, your overall capital gain is 1111 euros, here is what you can indicate as a single transfer

Method recommended in 2023

Based on feedback from some of our clients, it would appear that the tax authorities now recommend that you group taxable transfers from the same date in order to arrive under 100.

Here is an example:

You have 104 taxable disposals, 5 of which are on 04/17/2022. The amount of these 5 disposals is €200 each.

At the time of your return, you will have to combine the 5 disposals of 17/04 into one, by adding the amounts.

→ This will therefore give you 100 taxable disposals, including one on 17/04 in the amount of €1,000.

If you have any other questions, do not hesitate to contact us via the chat just at the bottom right of your screen! 💬

The Waltio Team

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