The tax household, which makes it possible in particular to determine the number of shares used to calculate income tax, is made up, in addition to the taxpayer and his spouse or partner, of dependents attached to the household on a mandatory basis ( minor children) or not (adult children, disabled or sheltered persons).
1. Dependent children
For the taxation of 2021 income, children are considered dependent:
- under the age of 18 (on January 1, 2021), by operation of law (except option for separate taxation, when they derive income from personal assets or own activity);
- aged 18 to under 21 (as of January 1, 2021) when the tax household opts for their attachment;
- aged 21 to under 25 (on 1January 2021), only if they continue their studies and when the tax household requests their attachment;
- disabled, regardless of age.
To assess the composition of the household, we place ourselves on January 1, or December 31 if that is more favourable.
If the interest of attaching or not a child to the tax household has been poorly assessed, the administration accepts that the taxpayer can reconsider his initial choice and grants him, on free request, the corresponding relief (unless the request is consecutive to an adjustment involving the bad faith of the taxpayer).
2. Children with families
An unmarried child with families (with one or more children) can opt to be attached to their parents’ home if they meet one of the aforementioned conditions.
In this case, the taxpayer benefiting from the attachment obtains an allowance on taxable income, the amount of which is set at €6,042 per dependent for the taxation of income received in 2021. For example, the allowance amounts to €12 085 € for a person with a child.
3. Child becoming an adult in 2021
A child becoming an adult during the year:
- is automatically attached to the tax household of his parents for the period running from January 1 to the date of his majority;
- has, for the period going from the date of his majority to December 31, the possibility:
- either, at his request to be attached to the tax household of his or her parents,
- or not to come forward and declare his income separately.
Whatever the choice made by the child for the period after reaching majority, the parents benefit from their half-share throughout the year.
4. Married or PACS children
Whatever their age, married or PACS children are considered to have founded a separate household and are therefore personally taxable.
However, when they fulfill a condition to be attached (under the age of 18, etc.), they can opt to be attached to their home of origin. In this case:
- the attachment of the young couple is global, it is applicable even when one of the spouses or partners does not fulfill the conditions to be considered as a dependent child;
- the child who is married or in a PACS can request attachment either to the tax household of his own parents, or to that of the parents of his spouse or partner.
The tax advantage granted to parents benefiting from the attachment translates into an allowance on their taxable income, the amount of which is set at €6,042 per dependent for the taxation of income received in 2021. For example, the allowance is rises to €18,149 for a young couple with one child.
5. Other dependents: disabled persons
Only persons holding a mobility inclusion card bearing the mention of disability or a disability card of at least 80% who live permanently under the roof of the taxpayer can be counted dependent and therefore give the right to an additional half-share. No condition of kinship, age or resources is required.