Question 11336 — income tax

Summary

Ms. Sira Sylla draws the attention of the Minister of Action and Public Accounts to the tax reduction from which certain patients in EHPAD benefit while non-taxable retirees must pay the full price, not benefiting from any compensatory measure. This tax reduction is codified in article 199 quindecies of the general tax code (CGI). As such, Ms. MP is contacted by constituents of her constituency who are worried about not being able to obtain help due to their non-taxation, the deductible tax reduction being carried out on the tax brackets to which they cannot claim. Indeed, for the amounts to be taken into account to calculate this tax reduction concerning expenses incurred during the year preceding the declaration year, said expenses must be incurred for costs linked to dependency (i.e. support by trained staff, for example for assistance with washing, traveling), or accommodation costs. It is therefore necessary to admit that there are costs linked to dependency to benefit from the tax reduction. It is then necessary to deduct from these amounts any aid received: housing aid and APA (personalized autonomy allowance) to pay for these expenses. The reduction tax is equal to 25% of the amounts paid for accommodation and dependency during the year with a ceiling of 10,000 euros per person accommodated. The people concerned must also deduct from the amount they declare any aid received: APA and housing assistance. However, any person paying these costs linked to dependency is not likely to benefit from State aid to the extent that they do not meet the criterion of taxation. The State therefore does not allow access to EHPADs for all, accessibility which represents a high cost for non-taxable people, who are already poorly off, as evidenced by the fact that they are not taxable. The tax reduction in establishments can be combined with that provided for the employment of an employee at home when one of the spouses of a couple is accommodated in an EHPAD while the other employs a employee at his home to help him. There may therefore be a need for dependency for a retired couple at the same time, further complicating financial accessibility to dependency. Therefore, she would like to know if he is considering a compensatory measure for people requiring support in EHPADs who would not benefit from a tax reduction, being previously non-taxable.

Machine translation from French. The official text remains authoritative.

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