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FAQ

Quels sont les avantages fiscaux liés attachés aux services à la personne ?

Les contribuables qui utilisent, dans leur résidence principale ou secondaire située en France, les services d’employés de maison déclarés bénéficient d’une réduction d’impôt égale à 50% des dépenses supportées, prises dans une limité fixée à 1500 €... Le montant maximum de réduction d’impôt est donc de 750 €... Pour ouvrir droit à réduction d’impôt, les sommes doivent être versées à une entreprise de services aux personnes agréée par l’Etat en application de l’article 129-1 du code du travail...
La réduction d’impôt est applicable quel que soit le montant du revenu imposable du contribuable et l’importance de l’aide à domicile c’est-à-dire même si les personnes concernées ne recourent aux services d’un employé de maison que quelques heures par semaine ou par mois).

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