Maître Elsa VALENZA

Avocat au barreau d'Aix-en-provence

Compétences : Droit pénal, Droit de la famille, divorce, séparation, Copropriété, Droit routier et de la circulation routière, Procédure civile

Barreau : Aix-en-provence

Adresse : Espace Forbin 13100 AIX EN PROVENCE

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Publié le 30/03/2021

DEDUCTION DES PENSIONS ALIMENTAIRES VERSEES AUX ASCENDANTS

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

Par Me Elsa VALENZA

DEDUCTION DES PENSIONS ALIMENTAIRES VERSEES AUX ASCENDANTS

Il est possible de déduire les pensions alimentaires versées à un parent ascendant dans le besoin sous réserve de remplir les conditions suivantes :

la pension doit être versée à un ascendant envers lequel vous avez une obligation alimentaire (parents, grands-parents ou beaux-parents)
la pension alimentaire doit se limiter aux besoins essentiels de la vie courante du parent (santé, logement, nourriture...)
la pension alimentaire doit être proportionnée aux ressources de la personne qui la verse en tenant compte de ses charges.

Le montant de la déduction n'est pas plafonnée si l'ascendant n'est pas hébergé à domicile à condition de pouvoir justifier vos versements et la réalité des dépenses supportées.

Si l'ascendant vit chez vous, il est possible de déduire une somme forfaitaire de 3 542 € par ascendant. Si l'ascendant a plus de 75 ans, la déduction de cette somme forfaitaire n'est possible que si ses ressources ne dépassent les plafonds fixés pour l'octroi de l’allocation de solidarité aux personnes âgées.

Les justificatifs doivent être gardés pour être présentés en cas de contrôle par l'administration fiscale.

https://www.elsavalenza.com/?-Droit-civil-droit-de-la-famille-