Maître Arame-Sophie LOUM

Avocat au barreau de Lyon

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Lyon

Adresse : 20 rue de la Villette 69003 LYON

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Publié le 25/09/2019

Pensions alimentaires, prestation compensatoire : quelle fiscalité ?

Article juridique - Droit fiscal et droit douanier

Par Me Arame-Sophie LOUM

Pensions alimentaires, prestation compensatoire : quelle fiscalité ?

Fiscalité des pensions alimentaires

La loi prévoit une obligation alimentaire entre les parents et les enfants (étendue également aux gendres et belles-filles et aux beaux-parents). En cas de besoin, le parent ou l’enfant est tenu de verser une pension alimentaire.

La loi fiscale prend en compte cette obligation en permettant une déduction de l’impôt de celui qui la verse et corrélativement l’imposition de la pension alimentaire à celui qui la reçoit.

Les pensions alimentaires versées aux enfants

Pour être déductible, l’enfant ne doit pas être rattaché au foyer fiscal du parent qui verse la pension.

Les pensions alimentaires versées pour l’entretien d’enfants mineurs sont déductibles intégralement. En pratique, le montant de la pension est le plus souvent déterminé par le juge lors de la séparation des parents.

Les pensions alimentaires versées aux enfants majeurs ne sont déductibles que dans la limite d’un certain plafond, revu chaque année. Pour les revenus 2018, le plafond de déduction était de 5.888 € par enfant.

Lorsque l’enfant majeur est hébergé chez le parent, celui-ci est admis à déduire un montant forfaitaire de 3 500 € (pour les revenus 2018).

La pension alimentaire est imposable pour celui qui la reçoit. Lorsque l’enfant est mineur, le parent qui en a la charge (rattaché à son foyer fiscal), doit déclarer la pension perçu.

De même, l’enfant majeur doit déclarer les pensions alimentaires perçues.

Les pensions alimentaires versées aux ascendants

Les pensions alimentaires versées par le contribuable à ses père ou mère dans le besoin sont également déductibleS. Sont notamment déductibles : les sommes versées à une maison de retraite ou à un établissement hospitalier prenant en charge le parent, l’avantage consenti par le contribuable lorsqu’il met gratuitement à disposition ou pour un loyer moindre, un logement à son parent.

Une déduction forfaitaire de 3.500 € est également admise lorsque le contribuable accueille sous son toit un parent sans ressource (sous le respect de certaines conditions).

Fiscalité des prestations compensatoires

Le régime fiscal de la prestation compensatoire dépend de la forme sous laquelle elle est versée :

Les prestations compensatoires versées sous forme de rente ou en capital sous forme d’argent lorsque la durée de versement est supérieure à 12 mois sont déductibles du revenu du contribuable ;
Les prestations compensatoires versées sous forme de capital versées en une seule fois ou sur une période de 12 mois ouvrent droit à une réduction d’impôt de 25 % du montant du versement, plafonné à 7.625 €.

Vous pouvez me contacter via avocat.fr