Question 3036 — taxes

Summary

Mrs. Nathalie Colin-Oesterlé draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the situation of people in a situation of dependency living in EPHAD, lessors of rental properties subject to income tax. Today, elderly people housed in EHPADs can benefit from a tax reduction of 25% on accommodation expenses up to 10,000 euros per year, i.e. a maximum reduction of 2,500 euros per person accommodated, in accordance with article 199 quindecies of the general tax code. However, in reality, many people in a dependent situation rent out their property to finance these often very high costs. They nevertheless remain taxed on all rental income received, which considerably increases their tax burden. This situation worsens tax injustice for people who are already vulnerable. In a context marked by persistent financial difficulties in EHPADs and the entry into force of Law No. 2024-317 of April 8, 2024 laying down measures to build a society of healthy aging and autonomy, it seems essential to review the taxation applicable to people in a situation of dependency. Like the income paid to a relative in need which is deducted from income tax, a similar approach could be considered for the rental income of elderly people living in EPHADs. She asks him if such a measure is possible for seniors in vulnerable situations.

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