{"id":479,"date":"2025-05-21T17:13:37","date_gmt":"2025-05-21T15:13:37","guid":{"rendered":"https:\/\/villasabi.fr\/?page_id=479"},"modified":"2025-05-21T17:43:25","modified_gmt":"2025-05-21T15:43:25","slug":"deduction-fiscale","status":"publish","type":"page","link":"https:\/\/villasabi.fr\/?page_id=479","title":{"rendered":"Fiscalit\u00e9"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Puis-je b\u00e9n\u00e9ficier d&rsquo;un avantage fiscal pour l&#8217;emploi d&rsquo;un salari\u00e9 \u00e0 domicile au sein de ma r\u00e9sidence secondaire ?<\/strong><\/p>\n\n\n\n<p class=\"has-small-font-size\">Vous pouvez b\u00e9n\u00e9ficier d&rsquo;un cr\u00e9dit\u00a0d&rsquo;imp\u00f4t si vous avez utilis\u00e9 les services d&rsquo;un ou plusieurs salari\u00e9s \u00e0 votre r\u00e9sidence principale ou secondaire situ\u00e9e en France que vous en soyez ou non propri\u00e9taire. Aucune condition d&rsquo;\u00e2ge, d&rsquo;\u00e9tat de sant\u00e9, de niveau de revenu ou d&rsquo;activit\u00e9 professionnelle n\u2019est exig\u00e9e. La r\u00e9sidence du contribuable doit \u00eatre situ\u00e9e sur le territoire m\u00e9tropolitain, en Guadeloupe, en Guyane, en Martinique, \u00e0 la R\u00e9union et \u00e0 Mayotte.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>NB&nbsp;:<\/strong> Les sommes ouvrant droit \u00e0 l&rsquo;avantage fiscal peuvent \u00eatre vers\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-small-font-size\">directement au salari\u00e9 qui rend le service ;<\/li>\n\n\n\n<li class=\"has-small-font-size\">\u00e0 un organisme (entreprise, association, ou autre organisme public ou priv\u00e9) qui rend le service. Dans ce cas, pour que l\u2019activit\u00e9 ouvre droit \u00e0 l\u2019avantage fiscal, cette derni\u00e8re doit \u00eatre d\u00e9clar\u00e9e aupr\u00e8s de la Direction R\u00e9gionale des Entreprises, de la Concurrence, de la Consommation du Travail et de l\u2019Emploi (DIRECCTE). A ce titre, l\u2019organisme concern\u00e9 doit communiquer \u00e0 ses clients une attestation fiscale annuelle.<\/li>\n\n\n\n<li class=\"has-small-font-size\">\u00e0 un organisme \u00e0 but non lucratif ou conventionn\u00e9 par un organisme de s\u00e9curit\u00e9 sociale.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size\">Les activit\u00e9s de services \u00e0 la personne \u00e0 domicile concern\u00e9es par ce cr\u00e9dit d\u2019imp\u00f4t sont notamment :<br>&nbsp;&nbsp;&nbsp; \u2022 Garde d&rsquo;enfants ;<br>&nbsp;&nbsp;&nbsp; \u2022 Soutien scolaire ;<br>&nbsp;&nbsp;&nbsp; \u2022 Assistance aux personnes \u00e2g\u00e9es ou handicap\u00e9es ;<br>&nbsp;&nbsp;&nbsp; \u2022 Entretien de la maison et travaux m\u00e9nagers ;<br>&nbsp;&nbsp;&nbsp; \u2022 Petits travaux de jardinage ;<br>&nbsp;&nbsp;&nbsp; \u2022 Prestations de petit bricolage ;<br>&nbsp;&nbsp;&nbsp; \u2022 Prestations d&rsquo;assistance informatique, internet et administrative ;<br>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<br>Vous pouvez retrouver la liste compl\u00e8te des services \u00e9ligibles dans le code du travail (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033747429\/\">Article D7231-1<\/a>).<br>Le cr\u00e9dit d&rsquo;imp\u00f4t est \u00e9gal \u00e0 50% des d\u00e9penses effectivement support\u00e9es, retenues dans une limite annuelle de 12 000 euros, \u00e9ventuellement major\u00e9e (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033813202\/\">article 199 sexdecies du code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a>)<\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>NB :<\/strong> Certaines prestations ouvrent droit \u00e0 l\u2019avantage fiscal dans des limites sp\u00e9cifiques s&rsquo;appliquant \u00e0 l&rsquo;ensemble de votre foyer fiscal :<br>\u2013 500 \u20ac par an et par foyer fiscal pour d\u00e9penses relatives \u00e0 des travaux de petit bricolage dits \u201chomme toutes mains\u201d, la dur\u00e9e d\u2019une intervention ne devant, en outre, pas exc\u00e9der deux heures ;<br>\u2013 3 000 \u20ac par an et par foyer fiscal pour les d\u00e9penses relatives \u00e0 l\u2019assistance informatique et internet \u00e0 domicile ;<br>\u2013 5 000 \u20ac par an et par foyer fiscal pour les d\u00e9penses relatives aux interventions de petits travaux de jardinage des particuliers.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>Sources :<\/strong><\/p>\n\n\n\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/puis-je-beneficier-dun-avantage-fiscal-pour-lemploi-dun-salarie-domicile-au\">https:\/\/www.impots.gouv.fr\/particulier\/questions\/puis-je-beneficier-dun-avantage-fiscal-pour-lemploi-dun-salarie-domicile-au<\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033813202\">https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033813202<\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>Pour les r\u00e9sidences principales :<\/strong> <a href=\"https:\/\/www.economie.gouv.fr\/cedef\/fiches-pratiques\/les-services-la-personne\">https:\/\/www.economie.gouv.fr\/cedef\/fiches-pratiques\/les-services-la-personne<\/a><\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>[EN]<\/em> *************************************************************************************************<\/p>\n\n\n\n<p class=\"has-small-font-size\"><em><strong>Can I get a tax break for employing a home-help worker at my second home ?<\/strong><\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>You can claim a tax credit if you have used the services of one or more employees at your principal or secondary residence in France, whether or not you own it.<\/em> <em>There are no conditions as to age, state of health, level of income or professional activity. The taxpayer&rsquo;s home must be located in mainland France, Guadeloupe, French Guiana, Martinique, R\u00e9union and Mayotte.<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>NB: Amounts qualifying for tax relief may be paid :<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>directly to the employee providing the service ;<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>to an organisation (company, association or other public or private body) providing the service. In this case, for the activity to qualify for tax relief, it must be declared to the Direction R\u00e9gionale des Entreprises, de la Concurrence, de la Consommation du Travail et de l&rsquo;Emploi (DIRECCTE). The organisation concerned must provide its customers with an annual tax certificate.<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>a not-for-profit organisation or one approved by a social security body.<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>The home-based personal services activities covered by this tax credit include the following :<br>&#8211; Childcare ;<br>&#8211; tutoring<br>&#8211; Assistance for the elderly or disabled<br>&#8211; Home maintenance and housework;<br>&#8211; Small gardening jobs;<br>&#8211; Small DIY services;<br>&#8211; Computer, internet and administrative assistance services;<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>You can find the full list of eligible services in the French Employment Code (Article D7231-1).<br>The tax credit is equal to 50% of the expenses actually incurred, up to an annual limit of \u20ac12,000, which may be increased (Article 199 sexdecies of the General Tax Code).<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>NB: Certain services are eligible for tax relief up to specific limits applying to your entire tax household :<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-small-font-size\"><em>\u20ac500 per year and per tax household for expenses relating to small-scale DIY work known as \u2018handyman\u2019 work, with the duration of an intervention not to exceed two hours;<\/em><\/li>\n\n\n\n<li class=\"has-small-font-size\"><em>\u20ac3,000 per year and per tax household for expenses relating to computer and internet assistance at home;<\/em><\/li>\n\n\n\n<li class=\"has-small-font-size\"><em>\u20ac5,000 per year and per tax household for expenses relating to small-scale gardening work by private individuals.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size\"><em>French links :<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/puis-je-beneficier-dun-avantage-fiscal-pour-lemploi-dun-salarie-domicile-au\"><em>https:\/\/www.impots.gouv.fr\/particulier\/questions\/puis-je-beneficier-dun-avantage-fiscal-pour-lemploi-dun-salarie-domicile-au<\/em><\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033813202\"><em>https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033813202<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Puis-je b\u00e9n\u00e9ficier d&rsquo;un avantage fiscal pour l&#8217;emploi d&rsquo;un salari\u00e9 \u00e0 domicile au sein de ma r\u00e9sidence secondaire ? Vous pouvez b\u00e9n\u00e9ficier d&rsquo;un cr\u00e9dit\u00a0d&rsquo;imp\u00f4t si vous avez utilis\u00e9 les services d&rsquo;un ou plusieurs salari\u00e9s \u00e0 votre r\u00e9sidence principale ou secondaire situ\u00e9e en France que vous en soyez ou non propri\u00e9taire. Aucune condition d&rsquo;\u00e2ge, d&rsquo;\u00e9tat de sant\u00e9, &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/villasabi.fr\/?page_id=479\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Fiscalit\u00e9&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":491,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-479","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/pages\/479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/villasabi.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=479"}],"version-history":[{"count":12,"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/pages\/479\/revisions"}],"predecessor-version":[{"id":493,"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/pages\/479\/revisions\/493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/villasabi.fr\/index.php?rest_route=\/wp\/v2\/media\/491"}],"wp:attachment":[{"href":"https:\/\/villasabi.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}