Income Tax - Support received by a parent or grandparent

You must declare the pension you received.

You must being in need and the person who pays the pension must have a maintenance obligation to you.

This pension can be fixed by simple agreement with the person who pays it to you or by judgment.

For his part, the person who pays you the pension can deduct it from his income, under certain conditions.

You must declare the amount for which she can benefit from a deduction from the pension paid.

You can benefit from the following advantages:

• Deduction of certain expenses
• Abatement from 10%.

In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

If you have very low resources, you do not have to declare the amount your child (or grandchild) pays directly to a nursing home or hospital to pay your living expenses.

This is the case if you perceive solidarity allowance for the elderly (Aspa).

You must declare yourself the child support payments you received.

These amounts are never entered on the pre-filled tax return sent to you by the tax authorities.

You must indicate them in the "Pensions, retirements, annuities" section, line "Maintenance payments received".

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 return of 2025 income is complete.

The 2027 2026 tax return will begin in April 2027.