Understanding your annual declaration annex for taxable transactions - For French users only

Hi there 👋

We prepare an annual declaration annex for taxable transactions adapted to French tax form 2086. This Excel table gives you the figures to report in your personal space on impot.gouv.fr.

To fill in your tax return in your online space, we have written this guide. The tax authorities do not take into account decimal figures, so their calculations in the online space may be rounded up or down compared to Waltio's calculations. If your tax return differs by a few euros compared to the result produced by Waltio, this will have no impact and you can file your return with confidence.

The Gross Total Acquisition Price is the sum of all your "Cash-in" operations, i.e. acquisition operations (purchase of cryptocurrencies).

The capital fraction is the portion of your invested amount (cash-in) that you have sold. In other words, it represents the share of investment initially used during disposal operations. A disposal operation is also called a "Cash-out" or "Taxable transaction".

Once you deduct the capital fractions from the Gross Total Acquisition Price, you obtain the Net Total Acquisition Price (column P of the General Ledger).

For transactions prior to 1 January 2019, we have written a dedicated article.

If the initial capital fractions contained in the total acquisition price are equal to 0, this means that you have not made any taxable disposal prior to the disposal in question.

As for the total acquisition price (Gross), it is the sum of all your "Cash-in" operations, i.e. acquisition operations (purchase of cryptocurrencies).

A disposal price relates to a sale of digital assets, so this figure cannot be negative. If it appears negative, you should compare your general ledger with the source file provided by the exchange platform to understand why.

On the income declaration website, decimal figures are not accepted, so we produce the declaration annex with rounded figures only.

If the annex is empty, it means that you have not made any taxable disposal during the current tax year.

If some cells appear empty when they should not be, remember to widen the columns.

❗️ Taxable disposals of less than €0.50 do not need to be declared and will therefore not appear in the annual capital gains declaration annex. This is because the tax authorities round down, resulting in transactions at zero which will not appear in form 2086.