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= toujours vrai)\n # dont le revenu du foyer fiscal tel que défini au II\n contribution_differentielle_hauts_revenus_ressources = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_ressources', period\n )\n # est supérieur à 250 000 € pour les contribuables célibataires, veufs, séparés ou divorcés\n # et à 500 000 € pour les contribuables soumis à imposition commune.\n cdhr_parameters = parameters(\n period\n ).impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus\n # info : montants de seuils égaux aux seuils du barème CEHR mais usage différent\n seuil_celibataire = cdhr_parameters.seuil_celibataire\n seuil_couple = cdhr_parameters.seuil_couple\n nb_adult = foyer_fiscal('nb_adult', period)\n\n revenu_celibataire_eligible = (nb_adult == 1) * (\n contribution_differentielle_hauts_revenus_ressources > seuil_celibataire\n )\n revenu_couple_eligible = (nb_adult == 2) * (\n contribution_differentielle_hauts_revenus_ressources > seuil_couple\n )\n\n return revenu_celibataire_eligible + revenu_couple_eligible\n", "start_line_number": 56, "stop_line_number": 81, "variables": [ "contribution_differentielle_hauts_revenus_ressources", "nb_adult" ] } }, "json_type": "number", "label": "Éligibilité à la contribution différentielle sur les hauts revenus", "last_value_still_valid_on": "2025-01-01", "name": "contribution_differentielle_hauts_revenus_eligible", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051200465/2025-02-16" } ] }, "referring_variables": [ "contribution_differentielle_hauts_revenus", "contribution_differentielle_hauts_revenus_decote" ], "start_line_number": 48, "stop_line_number": 81, "value_type": "float" }