Your child is an adult and you pay him money? This expense can save you money. Indeed, the taxpayers concerned can deduct the amount of this alimony from their overall income, at the time of their declaration. As Le Particulier explains, in 2023 – for income received in 2022 – this amount has changed and has just been updated by the tax authorities. You can now deduct a flat rate of 3,786 euros per child for accommodation and food. “Other expenses such as tuition fees can be deducted for their amount and real and justified, but the total deduction must not exceed 6,368 euros per child, against 6,042 euros last year”, specifies the site.
If your child no longer lives with you, you can only deduct the expenses you actually incurred for him and you must prove them in order to do so. This includes, in particular, the costs of food, health, schooling, payment of rent, etc. The limit, meanwhile, does not change and is still set at 6,368 euros per child.
As the Public Service website explains, the rules change again if the child to whom you are paying child support is married, in a PACS or with a family, contributing alone to his or her needs. The amount is then doubled, up to a limit of 12,736 euros. “For his part, your child must declare the support he receives on his tax return”, specifies the site.
You don’t pay pension to your child, but to your parents? You can also benefit from a deduction, of a maximum amount of “3,786 euros for accommodation and food”. If your loved one is over 75, the Public Service website specifies that “the flat-rate deduction of these benefits in kind (housing and food) is allowed when their resources do not exceed the ceiling of resources set by the granting of the Solidarity allowance for the elderly”. If you are paying child support, you can deduct the full support, but you must be able to justify the payments.