Question 10787 — income tax

Summary

Ms. Marietta Karamanli draws the attention of the Minister of Action and Public Accounts to the effects of withholding tax for people benefiting from tax reductions for their accommodation in an accommodation establishment for dependent elderly people (EHPAD). The tax reduction is equal to 25% of the expenses retained within the annual limit of 10,000 euros per person accommodated. The maximum tax reduction is therefore 2 500 euros per person accommodated. The tax reduction normally applies to expenses actually incurred which are reduced by the amount of aid linked to dependency and accommodation such as the personalized autonomy allowance (APA) or social assistance from the department. In the case of a couple of people concerned taken as an example, the taxes before reduction are estimated at 3,182 euros; with the reduction of 2,500 euros, they should pay more than 682 euros. However, the State asks them to pay the entire amount due before reduction, i.e. 3,182 euros in 2019, before being reimbursed. In order to avoid any collection of a debt which would ultimately be noted as not being due, several solutions exist consisting either of modifying the ceilings or rates of reductions, or of neutralizing the taxation by taking into account the provisional nature of the amount due from that the situation linked to accommodation in an EHPAD is indicated and declared. Regularization would then take place later. She asks what initiatives the Government intends to take to neutralize a mechanism automatically increasing income tax without taking into account the legitimate reductions linked to old age and accommodation arrangements.

Machine translation from French. The official text remains authoritative.

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