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 ENFANTS

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

Par Me Elsa VALENZA

DEDUCTION DES PENSIONS ALIMENTAIRES VERSEES AUX ENFANTS

ENFANTS MINEURS

En cas de séparation (avec ou sans jugement) ou pendant et après un divorce (avec décision de justice) vous pouvez déduire la pension versée à ou pour vos enfants mineurs si leur résidence habituelle est fixée chez l'autre parent.

La pension sera alors déduite dans son intégralité.

Attention, en cas de résidence alternée, aucune déduction n'est possible car les parents bénéficient d'une majoration du nombre de parts de quotient familial.

ENFANTS MAJEURS

2 conditions :

l'enfant est détaché de votre foyer fiscal pour l'impôt sur le revenu
l'enfant est sans ressources ou ses ressources sont trop faibles pour pouvoir satisfaire à ses besoins élémentaires par son travail.

Enfant majeur vivant chez ses parents (sans emploi ou en cours d'études)

L'enfant majeur doit faire une déclaration personnelle de revenus.

Il doit déclarer comme revenu la pension alimentaire, qui lui est versée par le parent aidant, dans la rubrique « pensions alimentaires reçues ».

Pour l'imposition des revenus 2020, il est possible de déduire forfaitairement 3 542 € par enfant au titre du logement et de la nourriture. Ce montant est doublé si votre enfant est marié ou pacsé.

Aucun justificatif n'est nécessaire. Vous devez indiquer cette déduction dans la partie « Charges déductibles prévues par l'article 156 et 156 bis » de votre déclaration d'impôt.

D'autres dépenses comme les frais de scolarité peuvent être déduites pour leur montant réel et justifié. La déduction totale ne doit pas dépasser 5 959 € par enfant.

Enfant majeur ne vivant plus chez ses parents

Seules les dépenses réellement engagées et justifiées peuvent être déduites dans la limite de 5 949 € par enfant, qu'il soit célibataire ou non.

Il peut s'agir de dépenses en argent ou en nature (frais de nourriture, santé, scolarité, prise en charge du loyer...). Ce plafond est porté à 11 918 € par enfant dans les cas suivants :

votre enfant majeur est célibataire chargé de famille et vous subvenez seul à ses besoins
votre enfant est marié ou pacsé et vous subvenez seul aux besoins du couple.

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