impôts et taxes – Régime fiscal accordé aux résidents des EHPAD

This written question concerns the tax regime applicable to residents of EHPADs (housing establishments for dependent elderly people) in France. It seeks clarification on potential tax exemptions or specific fiscal treatments for these individuals. The question aims to understand how current tax laws affect residents of EHPADs, particularly regarding income and property taxes, and whether any adjustments are being considered to alleviate their tax burden.