{"id":5237,"date":"2022-05-02T05:50:00","date_gmt":"2022-05-02T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/"},"modified":"2022-05-02T05:50:00","modified_gmt":"2022-05-02T03:50:00","slug":"pensions-alimentaires-quel-montant-deduire-des-impots","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/","title":{"rendered":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?"},"content":{"rendered":"<p >En l\u2019absence d\u2019une d\u00e9cision de justice, lorsqu\u2019un parent demande \u00e0 d\u00e9duire de son revenu imposable les pensions alimentaires vers\u00e9es pour pourvoir aux besoins de ses enfants, il doit pouvoir justifier que le montant d\u00e9duit est proportionn\u00e9 \u00e0 ses ressources. A ce sujet, le juge vient d\u2019apporter une pr\u00e9cision importante\u2026<\/p>\n<div>\n<h2> D\u00e9duction des pensions alimentaires : quelles sont les ressources \u00e0 prendre en compte ?<\/h2>\n<p>Par principe, les pensions alimentaires vers\u00e9es par une personne en vue de pourvoir aux besoins de ses enfants mineurs sont d\u00e9ductibles du revenu imposable \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Toutefois, cette personne devra justifier du montant d\u00e9duit :<\/p>\n<ul>\n<li>soit en se pr\u00e9valant d\u2019une d\u00e9cision de justice fixant ce montant ;<\/li>\n<li>soit en prouvant qu\u2019il est proportionn\u00e9 \u00e0 ses ressources, \u00e0 celles de l\u2019autre parent, et aux besoins de l\u2019enfant.<\/li>\n<\/ul>\n<p>Sur ce second point, le juge vient de rappeler que les ressources \u00e0 prendre en compte s\u2019appr\u00e9cient sans d\u00e9duction ou adjonction des pensions vers\u00e9es ou re\u00e7ues.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 14 avril 2022, n\u00b0436589<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pensions-alimentaires-quel-montant-deduire-des-impots\" target=\"_blank\" rel=\"noopener\">Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/enfant3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En l\u2019absence d\u2019une d\u00e9cision de justice, lorsqu\u2019un parent demande \u00e0 d\u00e9duire de son revenu imposable les pensions alimentaires vers\u00e9es pour pourvoir aux besoins de ses enfants, il doit pouvoir justifier que le montant d\u00e9duit est proportionn\u00e9 \u00e0 ses ressources. A ce sujet, le juge vient d\u2019apporter une pr\u00e9cision importante\u2026<\/p>\n","protected":false},"author":0,"featured_media":5238,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-5237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - 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\/pensions-alimentaires-quel-montant-deduire-des-impots\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"En l\u2019absence d\u2019une d\u00e9cision de justice, lorsqu\u2019un parent demande \u00e0 d\u00e9duire de son revenu imposable les pensions alimentaires vers\u00e9es pour pourvoir aux besoins de ses enfants, il doit pouvoir justifier que le montant d\u00e9duit est proportionn\u00e9 \u00e0 ses ressources. A ce sujet, le juge vient d\u2019apporter une pr\u00e9cision importante\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-02T03:50:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?\",\"datePublished\":\"2022-05-02T03:50:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\"},\"wordCount\":204,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg\",\"articleSection\":[\"Actualit\u00e9s\",\"Le coin du dirigeant\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\",\"name\":\"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg\",\"datePublished\":\"2022-05-02T03:50:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/","og_locale":"de_DE","og_type":"article","og_title":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - Cabinet Magar","og_description":"En l\u2019absence d\u2019une d\u00e9cision de justice, lorsqu\u2019un parent demande \u00e0 d\u00e9duire de son revenu imposable les pensions alimentaires vers\u00e9es pour pourvoir aux besoins de ses enfants, il doit pouvoir justifier que le montant d\u00e9duit est proportionn\u00e9 \u00e0 ses ressources. A ce sujet, le juge vient d\u2019apporter une pr\u00e9cision importante\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/","og_site_name":"Cabinet Magar","article_published_time":"2022-05-02T03:50:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/"},"author":{"name":"","@id":""},"headline":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?","datePublished":"2022-05-02T03:50:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/"},"wordCount":204,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg","articleSection":["Actualit\u00e9s","Le coin du dirigeant"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/","name":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg","datePublished":"2022-05-02T03:50:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/06\/enfant3.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pensions-alimentaires-quel-montant-deduire-des-impots\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Pensions alimentaires : quel montant d\u00e9duire des imp\u00f4ts ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/5237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=5237"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/5237\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/5238"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=5237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=5237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=5237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}