compared to their values at January 1, 2014, I have several titles that are declared to the tax on the capital in June that have lost value between these two dates. I would have had to deduct from the asset impairment recorded ?
Absolutely not. The value to declare on your declaration of solidarity tax on wealth (ISF) is the value on 31 December of the year for stocks, the last known price or the average of the last 30 days.
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Calculation, declaration and payment of ISF – impôt de Solidarité sur la Fortune
Indebted to the IFI, it is on the 1st January that all plays There is still time to pay less in taxes : 8 solutions to the magnifying glass How to react if the irs challenges the value declared in the wealth tax your home ?
It is not possible to take account of the change in value between 31 December and the date of the filing of your return.