Maître Dimitri DELPECH

Avocat au barreau de Paris

Compétences : Fiscalité des particuliers, Fiscalité de l'activité professionnelle, Fiscalité immobilière

Barreau : Paris

Adresse : 11 BOULEVARD DE SEBASTOPOL 75001 PARIS

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Publié le 25/03/2020

La déduction spécifique des frais des assistants maternels

Article juridique - Droit fiscal et droit douanier

Par Me Dimitri DELPECH

La déduction spécifique des frais des assistants maternels

Les assistants maternels peuvent choisir de déduire leurs frais professionnels selon le droit commun (déduction forfaitaire de 10 % ou option pour le régime réel) ou selon le régime spécifique prévu à l’article 80 sexies du Code général des impôts.

Ce régime fiscal introduit en 1979 fait suite à la création du statut des assistants maternels par la loi n° 77-505 du 17 mai 1977.

Selon cette disposition fiscale l’assistant maternel doit additionner l’ensemble des revenus qu’il a perçus à savoir son salaire mais également les indemnités versées par l’employeur pour l’entretien et l’hébergement des enfants.

Sur ce revenu le salarié peut déduire une somme égale à trois fois le montant horaire du salaire minimum de croissance, par jour et pour chacun des enfants qui lui sont confiés.

Seuls les assistants maternels ayant bénéficié de l’agrément en vertu des articles L 421-3 et L 421-4 du Code de l’action sociale et des familles peuvent bénéficier de ce régime.

Enfin ce régime n’est pas applicable aux revenus de substitution comme les indemnités maladie et les allocations chômage (Tribunal administratif d’Amiens, 4 mars 2004, n° 99-2552).