impôt sur le revenu – Traitement fiscal des dépenses engagées par les résidents en Ehpad

This written question asks about the tax treatment of expenses incurred by residents in EHPADs (retirement homes) in France. It seeks clarification on how these costs are considered for income tax purposes. The question affects individuals residing in EHPADs and their families, potentially impacting their tax obligations and financial planning related to long-term care.