Question 7487 — income tax

Summary

The tax treatment of expenses incurred by dependent people is different depending on whether they are accommodated in care establishments or whether they receive assistance at home. Accommodation expenses incurred by the former are eligible for the dependency tax reduction provided for in article 199 quindecies of the general tax code, while expenses for personal services of the latter are eligible. to the tax credit for the employment of an employee at home provided for in article 199 sexdecies of the same code. This difference in treatment is justified because these two systems respond to different logics. Indeed, the rate and the ceiling of expenses retained under the tax credit for the employment of an employee at home have been set at a high level in order to meet a dual objective: to fight against unemployment and hidden work. and encourage the creation of local jobs directly by individuals. Furthermore, the cost of the intervention of home help services day and night can prove, in the case of serious pathologies, sometimes more expensive than treatment in a care establishment. Under these conditions, the expenditure ceiling for the employment of an employee at home is set in such a way that it allows the use of several home services such as the intervention of a caregiver or housekeeper, or meal delivery. Concerning the tax reduction for expenses relating to dependency, this is not intended to fully compensate for the costs resulting from a stay in an establishment, but to reduce the income tax contribution when the state of health of the person justifies such placement. Furthermore, the advantage tax for expenses relating to dependency is already significant both in terms of its basis (accommodation costs including housing and food) and in terms of the ceiling for eligible expenses, set at 10,000 euros. Furthermore, when they hold the “mobility inclusion” card bearing the mention “disability” provided for in Article L. 241-3 of the Social Action and Families Code (disability of at least 80%), persons dependents benefit from an additional half-share of the family quotient or an additional share when each of the spouses is the holder of this card. They also benefit from a reduction on their taxable income, equal to 2,376 euros for the taxation of 2017 income if their taxable income does not exceed 14,900 euros and 1,188 euros if their taxable income is between 14,900 euros and 24,000 euros. The amount of the reduction is also doubled for married couples when each spouse meets the conditions to benefit from it. Finally, if one of the two spouses is accommodated in an establishment for dependent people and the other spouse uses the services of an employee at home, the two systems can be combined up to their respective limits. In any case, the payment of expenses linked to dependency must be assessed taking into account all aid and allowances of a social nature paid by the State and local authorities to the people concerned.  In this regard, these tax advantages are associated with other provisions which make it possible to reduce the burden on dependent persons and in particular social allowances paid by the State and local authorities. This is the case, for example, with the personalized autonomy allowance (APA) for dependent elderly people which, moreover, is exempt from income tax. In this regard, it is recalled that the policy of solidarity towards the elderly and dependent people has resulted in particular, within the framework of the law relating to the adaptation of society to aging, by a strengthening of the APA for dependent people and a reform of EHPADs in order to continue the efforts to medicalize the latter and better take into account the loss of autonomy of the people welcomed.

Machine translation from French. The official text remains authoritative.

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• Paul Christophe · auteur

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