Who can benefit from the extra-professional allowance?
You can benefit from the extra-professional allowance in the following two cases :
- In the case of joint taxation of spouses or partners who both receive income from professional activities.
For example :
- net income from salaried employment,
- profits from the liberal professions,
- industrial and commercial profits,
- agricultural and forestry profits.
- Granted on request, if one of the spouses or partners receives income from a professional activity and the other has received a retirement pension for less than three years at the start of the tax year.
Updated on: 12/02/2024
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