Disabled son - dependent

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My wife and I will be moving to France permanently at the end of this month.
We bought our house in France a few years ago and have paid income tax on our Gite rental income, taxe foncière and taxe d’habitation so my wife and I both have tax numbers.  However, my son who is 19 does not.  As I believe income tax deductions are based on the household and not the individual,  it would hopefully reduce our tax liability if my son was registered as part of our household.  Also will this have an impact on the amount of taxe foncière and taxe d’habitation we pay?

He is mentally and physically disabled and completely reliant on my wife and I so we would need to complete any forms required on his behalf.


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