HomeBlogDependents for tax optimization purposes 2022. How does this affect income tax?

    Dependents for tax optimization purposes 2022. How does this affect income tax?

    date

    It is possible to increase the number of parts in the tax household (foyer fiscal) due to the residence of a disabled person (by more than 80%), or to deduct the living expenses of a person over 75 years old. Let's find out...

    A person with a disability living under your roof

    You can include a person with a disability in a tax household (foyer fiscal) for the purpose of optimizing income tax, provided that he lives free of charge and permanently. There are no relationship requirements, but the person with a disability does not have to be your spouse or dependent child. There are also no age or income requirements.

    Иждивенцы для целей оптимизации налогообложения 2022. Как это влияет на подоходный налог?

    You may receive an additional share for each person who is disabled (in addition to your family ratio, which you are entitled to depending on the composition of your family). You must declare the income of the disabled person in your care.

    Please note: you will not be able to take advantage of the accommodation fee deduction for the same person.

    A person over 75 living under your roof

    Several conditions must be met:

    • A person over 75 years of age must not be one of the taxpayer's parents (mother, father or spouse's parents). But he may be a sister, a brother, or have no family ties at all.
    • A person over 75 years of age must live under your roof permanently.
    • He should not receive alimony and should not be counted against his taxes.
    • His taxable income must not exceed the limit of resources allocated for the payment of the Elderly Solidarity Benefit (ASPA).

    In such a situation, you can deduct from your income tax living expenses or other benefits in kind up to their actual amount, up to the annual limit of €3,592 per person. The receiving senior does not need to report these expenses.

    Your needy parents or grandparents

    If you pay child support to your needy relatives, you can deduct the amount of this benefit from your income taxes. There is no need for your relatives to live under your roof.

    Иждивенцы для целей оптимизации налогообложения 2022. Как это влияет на подоходный налог?

    On the other hand, it is necessary to provide proof of payment of the pension. And the size of the pension should match both the needs of interested parents and your resources. The parent receiving the pension must report the amount received in their income.

    For a parent to be considered low-income, their taxable income must not exceed the income ceiling established for the provision of solidarity benefits for the elderly (Aspa).

    A taxpayer can deduct:

    • without the need to provide any justification, expenses for food and accommodation at a fixed amount for 2021 in the amount of 3,592 euros per parent;
    • and other actual expenses, which, upon request, must be documented (BOI-IR-BASE-20-30-20-10 n° 150 à 180).

    That is, if he considers the estimate of expenses for food and accommodation insufficient, the taxpayer retains the opportunity to deduct the actual amount of expenses incurred; but then he must be able to provide all useful justification as to the amount of those expenses.

    If you took in your parent without any resources under your roof, you can deduct a lump sum of €3,592 from your income without any reason.

    Source: https://www.lafinancepourtous.com/pratique/impots/l-impot-sur-le-revenu/un-impot-familial-et-progressif/les-autres-personnes-a-charge/

    Useful content? Share with your friends on social networks!
    Karyna Andreyuk
    Karina Andreyuk
    Intern, student L3 Provision-Économie-Finance at the University of Savoie Mont-Blanc, Annecy, France. Additional courses at the Geneva University of Economics and Management: Corporate Finance, Game Theory (risk management)

    Sign up for
    consultation

    Sign up for a consultation and get professional help with your project...

    Related articles:

    Live: Secrets of Success in Business

    On October 31 at 12:00 I invite you to a live broadcast with Elena Lardi, a successful entrepreneur in the tourism business. She will share her story, industry trends and personal life hacks. This is your chance to ask questions and get useful advice for career growth. Don't miss the opportunity to gain knowledge from a professional!

    How to become a VTC driver

    Planning to become a VTC driver in France? Check out our step-by-step guide to learn about the requirements, the process of obtaining a professional card and registering your business.

    How to become a freelance photographer?

    Want to turn your passion for photography into a successful career? In our guide, we will tell you how to become a professional photographer without a degree, and give you valuable advice on choosing a specialization, legal status, and promoting your services!

    Mediation in consumer disputes

    Dispute with consumer? Mediation will help resolve the conflict peacefully and effectively. Find out which disputes can be resolved through mediation, what conditions must be met and what responsibilities professionals have.

    Widow's benefit and survivor's pension - your support in difficult times

    Losing a loved one is a difficult experience. We offer detailed guidance on claiming widowhood and survivor benefits to help you through this difficult period. Find out about the required documents, conditions and application procedure.

    Our services

    Financial protection in case of temporary and permanent disability and loss of a breadwinner

    Avizen Pro is an insurance product specifically designed for self-employed workers, providing reliable financial protection against the consequences of death, disability and/or temporary disability.

    Accident insurance

    Discover the need for accident insurance.

    How to protect your loved ones from loss of autonomy

    The main purpose of the Entour'Age contract is to offer the insured person (and his loved ones) specific solutions when he begins to need constant care. Read more in the article.

    Funeral insurance ESSEN'CIEL

    ESSEN'CIEL lasts a lifetime and ends with the death of the insured, but also in the event of termination or complete abandonment of the contract. Find out the details.
    More articles on the topic:

    How to report death to the tax office?

    Reporting the death of a loved one to the tax authorities is an important formality. Find out how to report a death to the IRS, who is responsible for paying taxes after death, and what deadlines must be met to avoid penalties.

    How to get your income tax back in 2024

    Find out how when you calculate your income tax, a credit balance will appear on your tax account in July.

    Auto-Entrepreneur Invoice: How to do it?

    How to issue an invoice if you are an Auto-Entrepreneur? Whether you are invoicing an individual or a company, it is important to comply with the rules and legal requirements. This article will help you avoid mistakes and penalties by providing all the information you need about preparing invoices

    Tax return

    en_USEnglish