Question 45039 — income tax

Summary

Mr. Grégory Labille draws the attention of the Minister of the Economy, Finance and Recovery to the tax reduction from which volunteers can benefit for the costs they incur, having not obtained an answer to the question already asked on December 3, 2019 by his predecessor Stéphane Demilly. A ministerial response, dated June 4, 2019, to question no. 15391 from MP Jean-Marc Zulesi recalls the four conditions, specified moreover in the administrative doctrine published in the official public finance bulletin (BOFiP) referenced BOI-IR-RICI-250-20, so that volunteers can benefit from the tax reduction provided for in article 200 of the general tax code for the costs they incur. One of these conditions, not provided for by article 200 of the CGI, is the following: “it must be established that any person placed in the same situation could have obtain effective reimbursement by the association of the costs incurred if it had requested it. This therefore implies for the associations concerned to provide for this provision in their internal regulations but also to ensure that they have the liquidity which would have enabled effective reimbursement. This last provision may be particularly penalizing for associations that do not have the necessary liquidity. It entails the waiver of reimbursement of expenses incurred by volunteers, putting some of them in financial difficulty. He therefore asks him to please clarify the interpretations resulting from this ministerial response and clarify the Government's position regarding the advisability of relaxing this provision.

Machine translation from French. The official text remains authoritative.

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