{"id":10315,"date":"2024-06-06T00:00:00","date_gmt":"2024-06-05T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-pour-les-residents-dehpad-vers-un-credit-dimpot\/"},"modified":"2024-06-06T00:00:00","modified_gmt":"2024-06-05T22:00:00","slug":"reduction-dimpot-pour-les-residents-dehpad-vers-un-credit-dimpot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-dimpot-pour-les-residents-dehpad-vers-un-credit-dimpot\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t pour les r\u00e9sidents d\u2019EHPAD : vers un cr\u00e9dit d\u2019imp\u00f4t ?"},"content":{"rendered":"<p>Les personnes d\u00e9pendantes peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une r\u00e9duction d\u2019imp\u00f4t au titre de leurs d\u00e9penses d\u2019accueil dans un EHPAD. Pour une d\u00e9put\u00e9e, l\u2019avantage fiscal, qui consiste en une \u00ab r\u00e9duction \u00bb d\u2019imp\u00f4t, fait na\u00eetre une in\u00e9galit\u00e9 de traitement pour les personnes modestes non imposables. D\u2019o\u00f9 l\u2019id\u00e9e de le transformer en \u00ab cr\u00e9dit \u00bb d\u2019imp\u00f4t\u2026 Qu\u2019en pense le Gouvernement ?<\/p>\n<h2>Oui \u00e0 la r\u00e9duction d\u2019imp\u00f4t : non au cr\u00e9dit d\u2019imp\u00f4t<\/h2>\n<p>Afin d&#8217;aider financi\u00e8rement les personnes d\u00e9pendantes, il existe une r\u00e9duction d&#8217;imp\u00f4t au titre des d\u00e9penses d&#8217;accueil dans les \u00e9tablissements pour personnes d\u00e9pendantes tels que les EHPAD.<\/p>\n<p>Ces personnes b\u00e9n\u00e9ficient, toutes conditions remplies, d\u2019une r\u00e9duction d\u2019imp\u00f4t correspondant \u00e0 25 % du montant des d\u00e9penses support\u00e9es au titre de la d\u00e9pendance et de l&#8217;h\u00e9bergement, dans la limite de 10 000 \u20ac.<\/p>\n<p>Ce qui interpelle une d\u00e9put\u00e9e : parce qu\u2019il s\u2019agit d\u2019une r\u00e9duction d\u2019imp\u00f4t, par d\u00e9finition, seuls en b\u00e9n\u00e9ficient les r\u00e9sidents effectivement imposables \u00e0 l\u2019imp\u00f4t sur le revenu. Une situation qui fait na\u00eetre une in\u00e9galit\u00e9 de traitement vis \u00e0 vis des r\u00e9sidents ne payant pas d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>D\u2019o\u00f9 l\u2019id\u00e9e, soumise par la d\u00e9put\u00e9e, de transformer cette r\u00e9duction d\u2019imp\u00f4t en cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>Une proposition refus\u00e9e par le Gouvernement. Pourquoi ? Parce que les personnes vivants en EHPAD b\u00e9n\u00e9ficient de tout un arsenal d\u2019autres aides telles que :<\/p>\n<ul>\n<li>l&#8217;allocation personnalis\u00e9e d&#8217;autonomie (APA) ;<\/li>\n<li>l&#8217;allocation de solidarit\u00e9 aux personnes \u00e2g\u00e9es (ASPA) ;<\/li>\n<li>l&#8217;aide sociale \u00e0 l&#8217;h\u00e9bergement (ASH).<\/li>\n<\/ul>\n<p>Par ailleurs, d\u2019autres mesures fiscales telles que la carte \u00ab mobilit\u00e9 inclusion \u00bb avec la mention \u00ab invalidit\u00e9 \u00bb permettent de b\u00e9n\u00e9ficier d\u2019une demi-part suppl\u00e9mentaire de quotient familial.<\/p>\n<p>De plus, si les enfants de la personne habitant en EHPAD lui apportent une aide financi\u00e8re, la fraction de cette aide correspondant aux frais d&#8217;h\u00e9bergement n&#8217;est pas imposable au nom du b\u00e9n\u00e9ficiaire, \u00e0 condition :<\/p>\n<ul>\n<li>que ces frais soient r\u00e9gl\u00e9s directement \u00e0 l&#8217;\u00e9tablissement ;<\/li>\n<li>que la personne h\u00e9berg\u00e9e ne dispose que de faibles ressources.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-16087QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Gosselin du 4 juin 2024, Assembl\u00e9e nationale, no 16087<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-d-impot-pour-les-residents-d-ehpad-vers-un-credit-d-impot\" target=\"_blank\" rel=\"noopener\">R\u00e9duction d\u2019imp\u00f4t pour les r\u00e9sidents d\u2019EHPAD : vers un cr\u00e9dit d\u2019imp\u00f4t ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/reductionimpotpersonneindependante.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les personnes d\u00e9pendantes peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une r\u00e9duction d\u2019imp\u00f4t au titre de leurs d\u00e9penses d\u2019accueil dans un EHPAD. Pour une d\u00e9put\u00e9e, l\u2019avantage fiscal, qui consiste en une \u00ab r\u00e9duction \u00bb d\u2019imp\u00f4t, fait na\u00eetre une in\u00e9galit\u00e9 de traitement pour les personnes modestes non imposables. D\u2019o\u00f9 l\u2019id\u00e9e de le transformer en \u00ab cr\u00e9dit \u00bb d\u2019imp\u00f4t\u2026 Qu\u2019en pense le Gouvernement ?<\/p>\n","protected":false},"author":0,"featured_media":10316,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9duction d\u2019imp\u00f4t pour les r\u00e9sidents d\u2019EHPAD : vers un cr\u00e9dit d\u2019imp\u00f4t ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-pour-les-residents-dehpad-vers-un-credit-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t pour les r\u00e9sidents d\u2019EHPAD : vers un cr\u00e9dit d\u2019imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les personnes d\u00e9pendantes peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une r\u00e9duction d\u2019imp\u00f4t au titre de leurs d\u00e9penses d\u2019accueil dans un EHPAD. 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