Effectivement, les sommes versées à un enfant sous la forme d’une pension alimentaire sont, en principe, déductibles du revenu global des parents dès lors que l’enfant est imposé séparément. Cette déduction est toutefois limitée par la loi à un montant égal à 5 698 € par enfant. En contrepartie, l’enfant bénéficiaire de la pension alimentaire est tenu de déclarer le montant déduit par ses parents, soit au maximum 5 698 €, sur sa déclaration personnelle de revenus. Étant précisé que les parents doivent déclarer la somme restante, soit en l’espèce 3 502 €.
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