Maître Stéphane DORN

Avocat au barreau de Toulon

Compétences : Droit de la famille, divorce, séparation, Réparation du préjudice corporel, Droit de la sécurité sociale, Droit du travail et social, Droit pénal général, Procédure d'appel

Barreau : Toulon

Adresse : 1 rue Vincent Allègre 83000 TOULON

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Publié le 17/11/2016

Résidence Alternée et Fiscalité

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

Par Me Stéphane DORN

Le gouvernement a rappelé plusieurs règles fiscales en matière de résidence en alternance.

Ainsi, les avantages fiscaux auxquels les enfants ouvrent droit (quotient familial, réductions et crédits d’impôt..) sont répartis par moitié entre les ex-conjoints et ils ne peuvent ainsi opérer aucune déduction au titre des pensions alimentaires versées pour leurs enfants mineurs dès lors que ceux-ci sont pris en compte pour la détermination de leur quotient familial.

Cependant, si l’un des parents assume à titre principal la charge des enfants, ils peuvent d’un commun accord prévoir que l’intégralité des avantages fiscaux lui sera attribuée et dans cette hypothèse, l’autre parent pourra alors déduire la pension alimentaire qu’il verse.

S’agissant des prestations familiales, il rappelle que seules les allocations familiales peuvent être partagées.

Il est cependant possible de demander une alternance de l’allocataire après une période d’un an.

En cas de désaccord, c’est celui qui est allocataire qui conserve cette qualité et à défaut d’allocataire, c’est le premier parent qui en fait la demande.

Stéphane Dorn

dorn-avocat-toulon.com