Question 22069 — taxes and duties

Summary

Ms. Annaïg Le Meur questions the Minister of Action and Public Accounts about the tax exemptions enjoyed by dependent elderly people. The general tax code provides several tax advantages on expenses related to personal services and the care of dependent elderly people. These measures allow taxpayers to more easily meet the costs linked to new needs. appearing with age. However, differences between mechanisms create significant disparities in treatment over the course of the elderly person's life. Indeed, when the first needs for help in daily life are felt, article 199 sexdecies of the general tax code provides a tax credit up to 50% of personal assistance costs within the limit of 15,000 euros for the first year, then 12,000 euros for a household of people over 65 years old. Then when the person's situation is such that they must be accommodated in a medical establishment (EHPAD or long-term care establishment), these costs can give rise to a tax reduction of 25% of the amount supported within the limit of 10,000 euros per person accommodated as provided for in article 199 quindecies of the CGI. Thus, the transition from home to a medical establishment leads to a reduction in the tax exemption from 50% to 25% of charges, even though these tend to be higher. Furthermore, the fact that this last tax advantage is a reduction and not a tax credit results in a significant tax change for the many elderly people who do not pay income tax and who are therefore not likely to benefit from this device. Also, she would like to know if the Government plans to align tax measures around personal assistance and expenses relating to dependency.

Machine translation from French. The official text remains authoritative.

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