Maître Stéphanie BLANC-PELISSIER

Avocat au barreau de Tours

Avocat titulaire d'un certificat de spécialisation en Droit de la famille, des personnes et de leur patrimoine

Compétences : Droit de la famille, des personnes et de leur patrimoine

Barreau : Tours

Adresse : 1 place Jean-Jaurès 37000 TOURS

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Publié le 08/01/2021

Impôts : critères pour obtenir un rattachement exceptionnel auprès d'un contribuable pour un couple marié

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Stéphanie BLANC-PELISSIER

Impôts : critères pour obtenir un rattachement exceptionnel auprès d'un contribuable pour un couple marié

Selon une réponse ministérielle du 1er septembre 2020, pour le calcul de l'impôt sur le revenu, des époux peuvent être considérés comme étant la charge d'un contribuable à condition de vivre sous son toit et d'être chacun titulaires d'une carte d'invalidité.