{"id":9024,"date":"2023-10-25T00:00:00","date_gmt":"2023-10-24T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/soutien-scolaire-hors-du-domicile-credit-dimpot\/"},"modified":"2023-10-25T00:00:00","modified_gmt":"2023-10-24T22:00:00","slug":"soutien-scolaire-hors-du-domicile-credit-dimpot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/soutien-scolaire-hors-du-domicile-credit-dimpot\/","title":{"rendered":"Soutien scolaire hors du domicile = cr\u00e9dit d\u2019imp\u00f4t ?"},"content":{"rendered":"<p>Les particuliers peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sur le revenu pour les sommes qu\u2019ils versent au titre de l\u2019emploi direct d\u2019un salari\u00e9 \u00e0 domicile ou du recours \u00e0 une association, un organisme, etc., pour la r\u00e9alisation de services \u00e0 la personne. Les cours de soutien scolaire en \u00e9tablissement recevant du public permettent-ils de b\u00e9n\u00e9ficier de cet avantage fiscal ?<\/p>\n<h2>Vers une extension du cr\u00e9dit d\u2019imp\u00f4t pour l\u2019emploi d\u2019un salari\u00e9 \u00e0 domicile ?<\/h2>\n<p>Toutes conditions remplies, les particuliers domicili\u00e9s en France peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sur le revenu au titre des sommes vers\u00e9es pour :<\/p>\n<ul>\n<li>l\u2019emploi direct d\u2019un salari\u00e9 intervenant \u00e0 domicile ;<\/li>\n<li>l\u2019emploi d\u2019une association, d\u2019une entreprise ou d\u2019un organisme d\u00e9clar\u00e9 proposant des services \u00e0 la personne, ou l\u2019emploi d\u2019un organisme \u00e0 but non lucratif ayant pour objet l&#8217;aide \u00e0 domicile.<\/li>\n<\/ul>\n<p>Il n\u2019est possible de b\u00e9n\u00e9ficier de cet avantage fiscal que pour certaines d\u00e9penses limitativement \u00e9num\u00e9r\u00e9es. \u00c0 titre d\u2019exemple, on peut citer les d\u00e9penses li\u00e9es \u00e0 :<\/p>\n<ul>\n<li>la garde d&#8217;enfants de plus de 6 ans \u00e0 domicile ;<\/li>\n<li>l\u2019assistance dans les actes quotidiens de la vie ou \u00e0 l\u2019aide \u00e0 l&#8217;insertion sociale aux personnes \u00e2g\u00e9es et aux personnes handicap\u00e9es ou atteintes de pathologies chroniques qui ont besoin de telles prestations \u00e0 domicile ;<\/li>\n<li>l\u2019entretien de la maison et aux travaux m\u00e9nagers ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Par principe, les d\u00e9penses prises en compte pour le calcul du cr\u00e9dit d\u2019imp\u00f4t sont celles qui concernent des prestations r\u00e9alis\u00e9es au domicile de la personne.<\/p>\n<p>Toutefois, les sommes vers\u00e9es au titre de prestations r\u00e9alis\u00e9es \u00e0 l\u2019ext\u00e9rieur du domicile peuvent \u00e9galement \u00eatre prises en compte, d\u00e8s lors qu\u2019elles sont comprises dans un ensemble de services incluant des activit\u00e9s effectu\u00e9es au domicile (ce que l\u2019on appelle une \u00ab offre globale \u00bb).<\/p>\n<p>Interrog\u00e9 sur la possibilit\u00e9 de rendre \u00e9ligible au b\u00e9n\u00e9fice de cet avantage fiscal les cours de soutien scolaire dispens\u00e9s en \u00e9tablissement recevant du public (ERP), donc hors du domicile du particulier, le Gouvernement r\u00e9pond par la n\u00e9gative.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-5781QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Le Meur du 17 octobre 2023, Assembl\u00e9e nationale, no 5781 : \u00ab \u00c9largissement du cr\u00e9dit d\u2019imp\u00f4t aux frais de soutien scolaire en ERP \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/soutien-scolaire-hors-du-domicile-credit-d-impot\" target=\"_blank\" rel=\"noopener\">Soutien scolaire hors du domicile = 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\/soutienscolaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les particuliers peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sur le revenu pour les sommes qu\u2019ils versent au titre de l\u2019emploi direct d\u2019un salari\u00e9 \u00e0 domicile ou du recours \u00e0 une association, un organisme, etc., pour la r\u00e9alisation de services \u00e0 la personne. Les cours de soutien scolaire en \u00e9tablissement recevant du public permettent-ils de b\u00e9n\u00e9ficier de cet avantage fiscal ?<\/p>\n","protected":false},"author":0,"featured_media":9025,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9024","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>Soutien scolaire hors du domicile = 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\/soutien-scolaire-hors-du-domicile-credit-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soutien scolaire hors du domicile = cr\u00e9dit d\u2019imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les particuliers peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sur le revenu pour les sommes qu\u2019ils versent au titre de l\u2019emploi direct d\u2019un salari\u00e9 \u00e0 domicile ou du recours \u00e0 une association, un organisme, etc., pour la r\u00e9alisation de services \u00e0 la personne. 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