Avantages fiscaux pour les parents non mariés
Auteur | Marianne Warnant |
Lors d'une question parlementaire, le Ministre des Finances a précisé que dans l'état actuel de la législation (ce qui laisse supposer une modification prochaine de la loi), les parents "concubins" pouvaient bénéficier chacun du supplément de revenus exonérés d'impôt pour enfant à charge (35.000 F pour un enfant, 90.000 F pour deux enfants,...).
Cette double économie d'impôt n'est envisageable que dans le cas des parents "biologiques non contestés" de l'enfant.
Il s'agit d'un avantage qui peut être conséquent, d'autant plus qu'il se cumule avec la déduction d'une quotité du revenu qui est calculée en fonction de la qualité fiscale d'"isolé" de chacun des deux parents qui remplissent des déclarations fiscales distinctes, soit deux fois 165.000 F au lieu de deux fois 130.000 F pour des conjoints mariés.
Ainsi, si le couple a un enfant, lorsque les parents sont mariés, il bénéficient au total de 295.000 F de revenus exonérés, soit deux fois 130.000 F augmenté d'une fois 35.000 F, alors que les parents non mariés bénéficient ensemble de 400.000 F de revenus exonérés d'impôt, soit deux fois 165.000 F...
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