Question 1170 — women

Summary

Mr. Erwan Balanant alerts the Secretary of State to the Minister of Solidarity, Autonomy and Equality between Women and Men, responsible for equality between women and men, about the lack of sustainability and therefore the removal of the rate increased to 75% for donations made to associations carrying out "concrete actions to help victims of domestic violence, who offer them support or who contribute to promoting their rehousing. Article 200 of the general tax code specifies that donations made to certain entities such as foundations, associations, charities and higher education establishments may give rise to an income tax reduction of 66% within the limit of 20% of taxable income. The “Coluche” system makes it possible to increase the rate of this tax reduction to 75% for “ payments made to non-profit organizations which provide free meals to people in difficulty, which contribute to promoting their housing or which mainly provide free care (...) to people in difficulty” within the limit of an increased ceiling of 1,000 euros instead of 552 euros until 2026. Article 163 of the finance law for 2020 made it possible to extend to experimentally the benefit of this rate increased by 75% for donations made to associations carrying out “concrete actions to help victims of domestic violence, which offer them support or which contribute to promoting their rehousing”. Initially planned for two years, this system was extended for two additional years to apply to payments made until December 31, 2023. The adoption of the experimental device in 2019 was also accompanied by a request for a report which was to be submitted before the end of 2021 on the advisability of extending this device. In the absence of a report and anticipating the end of the experiment, several amendments were tabled during the debates on the finance bills for 2023 and 2024 in order, if not to perpetuate the system, at least to extend its experiment. However, these proposals were not retained by the Government in the finance law for 2023 nor in the finance law for 2024. The President of the Republic has made the fight against violence against women one of the major causes of his second five-year term. On November 25, 2023, on the occasion of the international day against violence against women, he reiterated his desire to put an end to these violence. According to figures from the Ministry of Justice, 94 feminicides were committed in France in 2023, which represents a drop of 20% compared to 2022. Far from being satisfactory, this figure however shows that the actions of the Government and Parliament are bearing fruit. This reduction would not be possible without the work of the aforementioned organizations. It is undeniable that their action is an essential cog in the fight against domestic violence as well as the care and protection of victims and co-victims of this violence. For all these reasons, he asks if this experiment should not be perpetuated in order to ensure the continuity of donations in favor of these organizations fighting against domestic violence and allow them to come to the aid of all victims of domestic violence.

Machine translation from French. The official text remains authoritative.

Timeline

1. 22 October 2024

   Question

   Source: DateQuestion

2. 3 June 2025

   Réponse

   En application de article 200 du code général des impôts, les dons et versements effectués au profit d'organismes d'intérêt général ouvrent droit, sous certaines conditions, à une réduction d'impôt sur le revenu égale à 66 % de leur montant, dans la limite de 20 % du revenu imposable. La fraction excédant ce plafond est par ailleurs reportable successivement sur les cinq années suivantes. La réduction d'impôt est également exclue du champ d'application du plafonnement global des niches fiscales. Le taux de la réduction d'impôt est porté à 75 %, dans une limite de 1 000 euros, pour les dons et versements effectués au profit d'organismes qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur housing ou qui procèdent, à titre principal, à la fourniture gratuite de soins. article 5 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025 a étendu, de façon pérenne, le bénéfice du taux majoré de 75 % aux dons effectués à compter du 15 février 2025 en faveur d'organismes sans but lucratif qui, à titre principal et gratuitement, accompagnent les victimes de violence domestique ou contribuent à favoriser leur relogement.

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• Erwan Balanant · auteur

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