{"id":54857,"date":"2014-04-07T07:07:10","date_gmt":"2014-04-07T05:07:10","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/quotient-familial-comment-ca-marche.html"},"modified":"2017-03-15T11:25:06","modified_gmt":"2017-03-15T11:25:06","slug":"quotient-familial-comment-ca-marche","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/quotient-familial-comment-ca-marche.html","title":{"rendered":"Quotient familial : comment \u00e7a marche ?"},"content":{"rendered":"\n

 Vous \u00eates p\u00e8re ou m\u00e8re de famille ? Que vous soyez mari\u00e9, pacs\u00e9, divorc\u00e9, c\u00e9libataire ou veuf, vous pouvez sous certaines conditions b\u00e9n\u00e9ficier du m\u00e9canisme du quotient familial. Peu connu, ce dispositif permet chaque ann\u00e9e \u00e0 plusieurs millions de contribuables d’all\u00e9ger leur facture fiscale.<\/p>\n

<\/span>M\u00e9canisme r\u00e9serv\u00e9 aux familles<\/span><\/h2>\n

Le quotient familial, comme son nom l’indique, vise \u00e0 favoriser les familles. Les parents mari\u00e9s ou pacs\u00e9s ayant \u00e0 leur charge un ou plusieurs enfants b\u00e9n\u00e9ficient d’une demi-part de quotient familial pour chacun des deux premiers enfants, puis d’une part enti\u00e8re \u00e0 compter du troisi\u00e8me. Dans le cas d’une r\u00e9sidence altern\u00e9e, le nombre de parts est divis\u00e9 par deux. De leur c\u00f4t\u00e9, les parents isol\u00e9s (veufs, c\u00e9libataires, divorc\u00e9s) ayant eu \u00e0 leur charge un enfant 5 ann\u00e9es, cons\u00e9cutivement ou non, en vivant seuls per\u00e7oivent \u00e9galement une demi-part fiscale suppl\u00e9mentaire.<\/p>\n

En outre, les foyers fiscaux remplissant certaines conditions, li\u00e9es notamment \u00e0 l’invalidit\u00e9 d’un des conjoints, au b\u00e9n\u00e9fice d’une pension militaire ou d’ancien combattant ou encore d’une pension pour accident du travail se voient \u00e9galement attribuer une demi-part suppl\u00e9mentaire de quotient familial.<\/p>\n

<\/span>Calcul de l’avantage fiscal<\/span><\/h2>\n

L’obtention d’une part ou demi-part de quotient familial permet de diminuer votre imp\u00f4t sur le revenu.<\/p>\n

Une fois le nombre de parts d’un foyer fiscal d\u00e9termin\u00e9, l’administration fiscale proc\u00e8de au calcul du quotient familial en suivant la formule :<\/p>\n

Revenu imposable du foyer \/ Nombre de parts fiscales<\/em><\/strong><\/p>\n

C’est \u00e0 partir de ce revenu qu’est \u00e9tabli un montant d’imp\u00f4t sur le revenu par part fiscale, lui-m\u00eame multipli\u00e9 par le nombre de parts fiscales pour retrouver l’imp\u00f4t du foyer fiscal.<\/p>\n

Ainsi, en 2017, un couple avec 3 enfants dispose de 4 parts fiscales (1 pour le parent 1, 1 pour le parent 2, 0,5 pour l’enfant 1, 0,5 pour l’enfant 2 et 1 pour l’enfant 3). S’il d\u00e9clare 80.000 euros de revenus imposables, le quotient familial du foyer s’\u00e9tablit \u00e0 20.000 euros. L’imp\u00f4t sur le revenu calcul\u00e9 se limite \u00e0 4.642 euros, soit l’imp\u00f4t relatif \u00e0 une part de quotient familial (1.160,5 euros), multipli\u00e9 par quatre.<\/p>\n

Pour un couple sans enfant affichant les m\u00eames revenus, l’imp\u00f4t atteint 10.299 euros. L’avantage fiscal obtenu par le couple avec 3 enfants se chiffre ainsi \u00e0 5.657 euros<\/strong> (10.299 \u2013 4.642), soit 1.414,25 euros par part.<\/p>\n

Un gain limit\u00e9<\/strong><\/p>\n

Depuis l’imposition 2014 des revenus de 2013, l’avantage fiscal associ\u00e9 \u00e0 une demi-part de quotient familial est plafonn\u00e9. En 2017, il se borne \u00e0 1.512 euros maximum pour une demi-part d’enfant \u00e0 charge.
 <\/p>\n

Sur la d\u00e9claration des revenus
Qui doit d\u00e9clarer ses revenus ?<\/a><\/strong>
Imp\u00f4t et pension alimentaire, les plafonds pour la d\u00e9claration 2016<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Selon votre situation familiale, vous pouvez b\u00e9n\u00e9ficier d’une diminution de votre imp\u00f4t sur le revenu avec le m\u00e9canisme du quotient familial. A qui cet avantage est-il accord\u00e9 ? Comment est-il calcul\u00e9 ? Quel est son plafond ? Explications. \u00a0<\/p>\n","protected":false},"author":13718,"featured_media":54856,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-54857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-calcul"],"acf":[],"yoast_head":"\nQuotient familial : comment \u00e7a marche ?<\/title>\n<meta name=\"description\" content=\"Selon votre situation familiale, vous pouvez b\u00e9n\u00e9ficier d\u2019une diminution de votre imp\u00f4t sur le revenu avec le m\u00e9canisme du quotient familial. A qui cet avantage est-il accord\u00e9 ? Comment est-il calcul\u00e9 ? Quel est son plafond ? 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