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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It is not possible to take account of the change in value between 31 December and the date of the filing of your return.