Income Tax - Elderly Hospitality Expenses (deduction)
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
If you are accommodating some people over 75, you can deduct from your income, subject to conditions, a sum representative of the expenses you make for them (food, housing...).
The person you are welcoming must meet the following conditions:
- She must be at least 75 in 2022
- It must be permanently hosted in your home
- You must not have maintenance obligations to her.
So she can't be your mother or father, for example. On the other hand, it can be a brother, sister, uncle, aunt or someone unrelated to you.
You can deduct benefits in kind for their actual amount.
It covers food, shelter and everything that is necessary for the person's life.
The deduction is limited to €3,786 per person received in 2022.
the senior you're welcoming doesn't have to report that on their own tax return.
If the person you are greeting has a mobility inclusion card marked invalidity, the deduction of hospitality expenses may not be combined with the family disability quotient increase.
You must indicate the amount of the hospitality expenses and the number of people welcomed on your return.
You must be able to prove the reality of the reception of the person concerned at your home, as the tax administration may ask you to justify it.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Who can help me?
Find who can answer your questions in your region
- General Tax Code: Articles 156 to 163xDeduction of taxable income from benefits in kind granted to a resident senior (section 156)
- Bofip-Taxes n°BOI-IR-BASE-20-30-20-10 relating to the deductibility of maintenance payments paid to relatives in the ascending line
- Bofip-Taxes n°BOI-IR-BASE-20-60-30 relating to miscellaneous deductions from total income
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- I declare my tax cuts and creditsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance