La déductibilité des rentes alimentaires entre parents et enfants après la loi du 19 mars 2010
Auteur | Pitou Van Hissenhoven |
Tout le monde sait que les parents sont tenus de prendre en charge les frais de subsistance de leurs enfants. Cette obligation figure dans l’article 203 du Code civil. Les contributions alimentaires qu’un parent paie, sur une base régulière, pour ses enfants, sont déductibles à concurrence de 80%, à certaines conditions toutefois.
L’évaluation de ces rentes alimentaires pose pas mal de difficultés dans la pratique. La loi du 19 mars 2010, « visant à promouvoir une objectivation du calcul des contributions alimentaires des père et mère au profit de leurs enfants », a tenté de remédier à ce problème. L’article 203, §1 du Code civil stipule ainsi expressément que les frais qui sont couverts par les contributions alimentaires, comprennent désormais les frais ordinaires et les frais extraordinaires.
Les frais ordinaires sont définis comme « les frais habituels relatifs à l’entretien quotidien de l’enfant. » Les frais extraordinaires sont « les dépenses exceptionnelles, nécessaires ou imprévisibles qui résultent de circonstances accidentelles ou inhabituelles et qui dépassent le budget habituel affecté à l’entretien quotidien de l’enfant qui a servi de base, le cas échéant, à la fixation des contributions alimentaires. »
Un des parents peut en outre demander qu’un « compte-enfant » soit ouvert au nom des parents. Il s’agit d’un compte à vue, sur lequel les allocations familiales et les rentes alimentaires seront versées.
La contribution alimentaire sera également, à défaut d’accord contraire, adaptée de plein droit aux fluctuations de l’indice des prix à la consommation.
L’administration fiscale a publié, le 5 août 2010, une circulaire sur les implications fiscales de ces modifications à l’obligation alimentaire des parents.
L’administration...
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