Children must help their parents materially or financially when they no longer have the means to care for them. You can deduct part of these costs from your taxable income.
French law, namely Articles 205 et seq. of the Civil Code, provides for a mutual obligation of support between parents or in-laws and their children. By children we should understand legitimate or recognized children, adopted children (simple or full adoption), children from a first marriage or even stepchildren. In the latter case, the obligation only applies to the parents in the first degree, i.e. only to the parents-in-law and not to the other descendants. This obligation does not apply to sisters and brothers, nor to aunts and uncles.
Food, housing, clothing…deductible expenses
The maintenance obligation, called a pension, can take the form of a payment in money or in kind, such as the purchase of food, clothing and other basic necessities. You can deduct all these costs from your taxable income. condition provide proof that the pension has been paid and that its amount corresponds to the needs of the person receiving the pension and the resources of the person paying itemphasizes the tax authorities.
THE housing costslike the housing costs in retirement homes or nursing homes and costs of hospitalizationare also deductible, provided that you can justify the amounts withheld to the tax authorities upon audit. If you make one of your properties available to one of your descendants, you can similarly take its rental value into account when determining the amount of alimony paid. On the other hand, the costs you have to pay as the owner of the home, such as property taxes, cannot be deducted from your taxes.
Are you receiving one of your parents at home?
If the parent stays with you, the deductible is fixed. You can therefore deduct this from the income for 2023 for this 2024 tax return 3968 euros collected per ascendant, without proof, but on the condition that the insufficient resources of this parent can be demonstrated upon inspection. If this deduction seems insufficient to you, you can transfer the actual costs incurred, provided that you can justify the amounts on the basis of invoices and their payment on the basis of bank statements.
How can you deduct child or parental support?
Case-by-case checks
However, beware of the risk of overestimating your deductibles… or using this package of 3968 euros without meeting all the conditions. An example. The Tax Authorities allow you to use this package for a fixer-upper in your home, but you must be able to demonstrate the state of emergencymeaning that his personal resources are insufficient to meet his needs.
From there, even if there is no reference amount, the tax authorities can, for example, take into account the thresholds for the solidarity benefit for the elderly (Aspa), namely 11,533.02 euros per year (for 2023 income) for a single person. As a reminder, your various supporting documents – those proving the actual payment of alimony and the financial insecurity of the dependent ascendant – must be kept for 3 years.
If in doubt, you can Ask the tax authorities about the possibility of deducting these or those costs or not. Their response, a so-called tax ruling, may require a waiting period of three months. You must therefore anticipate and, if in doubt, it is better not to deduct expenses for your loved ones.
Maintenance payments to be declared in box 6GU
In practice, after adding up the deductible expenses paid to your parents, you must enter the total amount in the box 6GU of your income tax return. Called Other alimony paid (minor children, ascendant relatives, etc.) can be found on paper on page 4 in the Deductible expenses chapter and at the end of step 3 (your expenses chapter) in the online tax return.
Welcoming an older person other than a parent
If you provide or have provided shelter in 2023 to a person who is over 75 years old and not in an ascending line, your brother or sister, an uncle, an aunt or an older person with whom you are not related, you can do this further subtract euros.
For this, the person collected must have a taxable income of less than 11,533.02 euros (Aspa threshold). To report this levy to the tax authorities, you must complete a supplementary declaration form 2042 C – on the paper declaration, section Various accusations and accusations. This section appears on the online declaration if you check the deductible costs at the beginning of step 3. The amount of the receipt costs is stated in the box 6EU and the number of people gathered in the hut 6EV.
The statement of the assisted parent
Anyone who helps financially must report the amounts received in their own income tax return. The total amount received must be stated in one of the boxes of line 1AO, Maintenance Received, in the Salaries and Wages section.
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