Who can benefit ?
All our private customers, provided they are domiciled in France for tax purposes, can claim the tax credit for cleaning services carried out in their residence (main or secondary) located in France, without it being necessary to being owner.
The tax credit can also benefit the taxpayer financing the service for an ascendant under certain conditions (see below).
How does the tax credit work?
You will receive a tax certificate at the beginning of the year for the benefits paid the previous year (n-1) in order to determine the amount of your tax benefit. This certificate will be established in proportion to the sums that you have actually paid to EKOKLEAN ON DEMAND.
This certificate must be kept. Only the sums remaining at your expense (after deduction of any allowances, assistance or indemnities) must be entered on your income tax return.
The tax credit in practice
You are not taxable or your tax is lower than the amount of the tax benefit?
If your tax credit is greater than the amount of your income tax, or if you are not taxable, you will receive a refund from the Public Treasury corresponding to the excess, or even to all of it (for non-taxable persons).
What is the maximum amount of the tax credit?
The maximum amount of the tax credit is determined according to your personal situation. It applies to all personal services you benefit from, including those delivered by EKOKLEAN ON DEMAND. The maximum amount of the tax credit is:
€6,000 (i.e. 50% of the annual expenditure ceiling of €12,000) in the absence of an increase (by tranche of €1,500, see below).
€6,750 (i.e. 50% of the annual expenditure ceiling of €13,500, after an increase of €1,500):
- if a member of the tax household is over 65;
- or if you have a dependent or attached child1;
- or if you pay services at the home of an ascendant over the age of 65 likely to benefit from the personalized autonomy allowance (APA)
€7,500 (i.e. 50% of the annual expenditure ceiling of €15,000, after an increase of €3,000) if:
- at least 2 members of the tax household are over 65;
- or if you have at least 2 dependent or attached children;
- or if you pay services at the home of 2 ascendants over the age of 65 likely to benefit from the APA;
- or if you have a dependent child and pay benefits at the home of an ascendant over 65 likely to benefit from the APA
€10,000 (i.e. 50% of the annual expenditure ceiling of €20,000) for taxpayers who are disabled or whose dependents are a disabled person (living under the same roof) or a child giving entitlement to the additional child-raising allowance (CAE).
The increase of €1,500, for each dependent child (within the limit of the expenditure ceiling of €15,000 per year) benefits half (i.e. €750 per child) to each parent when the children are deemed to be equally dependent on the both of their parents (alternate residence).
In addition, an overall tax credit ceiling of €10,000 must be taken into account for the benefit of all tax loopholes combined.