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36, "end_lineno": 13, "id": "f7kg", "lineno": 13 } }, "lineno": 13, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 13, "id": "f7kh", "lineno": 13 } }, "lineno": 13, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 13, "id": "f7ki", "lineno": 13 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 50, "end_lineno": 13, "lineno": 1, "name": "formula_2011_01_01" }, "documentation": "\nInvestissements outre-mer dans le logement social (déclaration n°2042 IOM)\n2011\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "source_code": "def formula_2011_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2011\n '''\n f7qn = foyer_fiscal('f7qn_2012', period)\n f7qk = foyer_fiscal('f7qk_2012', period)\n f7qu = foyer_fiscal('f7qu_2012', period)\n f7kg = foyer_fiscal('f7kg', period)\n f7kh = foyer_fiscal('f7kh', period)\n f7ki = foyer_fiscal('f7ki', period)\n\n return f7qn + f7qk + f7qu + f7kg + f7kh + f7ki\n", "start_line_number": 3012, "stop_line_number": 3025, "variables": [ "f7kg", "f7kh", "f7ki", "f7qk_2012", "f7qn_2012", "f7qu_2012" ] }, "2012-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, 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"lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 79, "ctx": { "ast_class": "Load" }, "end_col_offset": 88, "end_lineno": 17, "id": "f7qx_2012", "lineno": 17 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 88, "end_lineno": 17, "lineno": 1, "name": "formula_2012_01_01" }, "documentation": "\nInvestissements outre-mer dans le logement social (déclaration n°2042 IOM)\n2012\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "source_code": "def formula_2012_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2012\n '''\n f7qn = foyer_fiscal('f7qn_2012', period)\n f7qk = foyer_fiscal('f7qk_2012', period)\n f7qu = foyer_fiscal('f7qu_2012', period)\n f7kg = foyer_fiscal('f7kg', period)\n f7kh = foyer_fiscal('f7kh', period)\n f7ki = foyer_fiscal('f7ki', period)\n f7qj = foyer_fiscal('f7qj_2012', period)\n f7qs = foyer_fiscal('f7qs_2012', period)\n f7qw_2012 = foyer_fiscal('f7qw_2012', period)\n f7qx_2012 = foyer_fiscal('f7qx_2012', period)\n\n return f7qn + f7qk + f7qu + f7kg + f7kh + f7ki + f7qj + f7qs + f7qw_2012 + f7qx_2012\n", "start_line_number": 3026, "stop_line_number": 3043, "variables": [ "f7kg", "f7kh", "f7ki", "f7qj_2012", "f7qk_2012", "f7qn_2012", "f7qs_2012", "f7qu_2012", "f7qw_2012", "f7qx_2012" ] }, "2013-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, 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"openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2013\n '''\n fhkg = foyer_fiscal('fhkg', period)\n fhkh = foyer_fiscal('fhkh', period)\n fhki = foyer_fiscal('fhki', period)\n fhqj = foyer_fiscal('fhqj', period)\n fhqk = foyer_fiscal('fhqk', period)\n fhqn = foyer_fiscal('fhqn', period)\n fhqs = foyer_fiscal('fhqs', period)\n fhqu = foyer_fiscal('fhqu', period)\n fhqw = foyer_fiscal('fhqw', period)\n fhqx = foyer_fiscal('fhqx', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n\n report_reduc_2009 = fhkg\n report_reduc_2010 = fhkh + fhki\n report_reduc_2011 = fhqn + fhqu + fhqk\n report_reduc_2012 = fhqj + fhqs + fhqw + fhqx\n reduc_invest_2013 = fhra + fhrb + fhrc + fhrd\n\n 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(déclaration n°2042 IOM)\n 2014\n '''\n fhkg = foyer_fiscal('fhkg', period)\n fhkh = foyer_fiscal('fhkh', period)\n fhki = foyer_fiscal('fhki', period)\n fhqj = foyer_fiscal('fhqj', period)\n fhqk = foyer_fiscal('fhqk', period)\n fhqn = foyer_fiscal('fhqn', period)\n fhqs = foyer_fiscal('fhqs', period)\n fhqu = foyer_fiscal('fhqu', period)\n fhqw = foyer_fiscal('fhqw', period)\n fhqx = foyer_fiscal('fhqx', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n\n report_reduc_2009 = fhkg\n report_reduc_2010 = fhkh + fhki\n report_reduc_2011 = fhqn + fhqu + fhqk\n report_reduc_2012 = fhqj + fhqs + fhqw + fhqx\n report_reduc_2013 = fhra + fhrb + fhrc + fhrd\n reduc_invest_2014 = fhxa + fhxb + fhxc + fhxe\n\n return (\n 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"decorator_list": [], "end_col_offset": 9, "end_lineno": 43, "lineno": 1, "name": "formula_2015_01_01" }, "documentation": "\nInvestissements outre-mer dans le logement social (déclaration n°2042 IOM)\n2015\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "source_code": "def formula_2015_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2015\n '''\n fhkh = foyer_fiscal('fhkh', period)\n fhki = foyer_fiscal('fhki', period)\n fhqj = foyer_fiscal('fhqj', period)\n fhqk = foyer_fiscal('fhqk', period)\n fhqn = foyer_fiscal('fhqn', period)\n fhqs = foyer_fiscal('fhqs', period)\n fhqu = foyer_fiscal('fhqu', period)\n fhqw = foyer_fiscal('fhqw', period)\n fhqx = foyer_fiscal('fhqx', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxk = foyer_fiscal('fhxk', period)\n\n report_reduc_2010 = fhkh + fhki\n report_reduc_2011 = fhqn + fhqu + fhqk\n report_reduc_2012 = fhqj + fhqs + fhqw + fhqx\n report_reduc_2013 = fhra + fhrb + fhrc + fhrd\n report_reduc_2014 = fhxa + fhxb + fhxc + fhxe\n reduc_invest_2015 = fhxf + fhxg + fhxh + fhxi + fhxk\n\n return (\n report_reduc_2010\n + report_reduc_2011\n + report_reduc_2012\n + report_reduc_2013\n + report_reduc_2014\n + reduc_invest_2015\n )\n", "start_line_number": 3118, "stop_line_number": 3161, "variables": [ "fhkh", "fhki", "fhqj", "fhqk", "fhqn", "fhqs", "fhqu", "fhqw", "fhqx", "fhra", "fhrb", "fhrc", "fhrd", "fhxa", "fhxb", "fhxc", "fhxe", "fhxf", "fhxg", "fhxh", "fhxi", 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"op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 70, "id": "base_65", "lineno": 70 } }, "lineno": 70, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 70, "id": "rc_70", "lineno": 70 } }, "lineno": 70, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 70, "id": "rc_65", "lineno": 70 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 44, "end_lineno": 70, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nInvestissements outre-mer dans le logement social (déclaration n°2042 IOM)\n2016\n\nATTENTION : Rupture importante à partir de cette année, prise en compte du plafond.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "parameters": [ "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.partie_non_retro_plaf_abs", "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.retrocession_taux" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2016\n\n ATTENTION : Rupture importante à partir de cette année, prise en compte du plafond.\n '''\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxk = foyer_fiscal('fhxk', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n fhqj = foyer_fiscal('fhqj', period)\n fhqs = foyer_fiscal('fhqs', period)\n fhqw = foyer_fiscal('fhqw', period)\n fhqx = foyer_fiscal('fhqx', period)\n fhqu = foyer_fiscal('fhqu', period)\n fhqk = foyer_fiscal('fhqk', period)\n fhqn = foyer_fiscal('fhqn', period)\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n fhxp = foyer_fiscal('fhxp', period)\n\n ri_soc_65 = (fhqj\n + fhqk\n + fhqn\n + fhqu\n + fhqs\n + fhqw\n + fhqx\n + fhra\n + fhrb\n + fhrc\n + fhrd\n + fhxa\n + fhxb\n + fhxc\n + fhxe\n + fhxf\n + fhxg\n + fhxh\n + fhxi\n + fhxl\n + fhxm\n + fhxn\n + fhxo)\n\n ri_soc_70 = (fhxk\n + fhxp)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3162, "stop_line_number": 3232, "variables": [ "fhqj", "fhqk", "fhqn", "fhqs", "fhqu", "fhqw", "fhqx", "fhra", "fhrb", "fhrc", "fhrd", "fhxa", "fhxb", "fhxc", "fhxe", "fhxf", "fhxg", "fhxh", "fhxi", "fhxk", "fhxl", "fhxm", "fhxn", "fhxo", "fhxp" ] }, "2017-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2017\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "fhxq", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "fhxq" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } 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(déclaration n°2042 IOM)\n 2017\n '''\n # 65 % - avant 2015\n fhxq = foyer_fiscal('fhxq', period)\n fhxr = foyer_fiscal('fhxr', period)\n fhxs = foyer_fiscal('fhxs', period)\n fhxt = foyer_fiscal('fhxt', period)\n fhqj = foyer_fiscal('fhqj', period)\n fhqs = foyer_fiscal('fhqs', period)\n fhqw = foyer_fiscal('fhqw', period)\n fhqx = foyer_fiscal('fhqx', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n\n ri_soc_65 = (fhxq\n + fhxr\n + fhxs\n + fhxt\n + fhqj\n + fhqs\n + fhqw\n + fhqx\n + fhra\n + fhrb\n + fhrc\n + fhrd\n + fhxa\n + fhxb\n + fhxc\n + fhxe\n + fhxf\n + fhxg\n + fhxh\n + fhxi\n + fhxl\n + fhxm\n + fhxn\n + fhxo)\n\n # 70 % - à partir de 2015\n fhxu = foyer_fiscal('fhxu', period)\n fhxk = foyer_fiscal('fhxk', period)\n fhxp = foyer_fiscal('fhxp', period)\n\n ri_soc_70 = (fhxu\n + fhxk\n + fhxp)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3233, 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"openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "parameters": [ "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.partie_non_retro_plaf_abs", "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.retrocession_taux" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2018\n '''\n # 65 % - avant 2015\n fhya = foyer_fiscal('fhya', period)\n fhra = foyer_fiscal('fhra', period)\n fhrb = foyer_fiscal('fhrb', period)\n fhrc = foyer_fiscal('fhrc', period)\n fhrd = foyer_fiscal('fhrd', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n fhxq = foyer_fiscal('fhxq', period)\n fhxr = foyer_fiscal('fhxr', period)\n fhxs = foyer_fiscal('fhxs', period)\n fhxt = foyer_fiscal('fhxt', period)\n\n # 70 % - à partir de 2015\n fhyb = foyer_fiscal('fhyb', period)\n fhxk = foyer_fiscal('fhxk', period)\n fhxp = foyer_fiscal('fhxp', period)\n fhxu = foyer_fiscal('fhxu', period)\n\n ri_soc_65 = (fhxq\n + fhxr\n + fhxs\n + fhxt\n + fhra\n + fhrb\n + fhrc\n + fhrd\n + fhxa\n + fhxb\n + fhxc\n + fhxe\n + fhxf\n + fhxg\n + fhxh\n + fhxi\n + fhxl\n + fhxm\n + fhxn\n + fhxo\n + fhya)\n\n ri_soc_70 = (fhxu\n + fhxk\n + fhxp\n + fhyb)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3309, "stop_line_number": 3380, "variables": [ "fhra", "fhrb", "fhrc", "fhrd", "fhxa", "fhxb", "fhxc", "fhxe", "fhxf", "fhxg", "fhxh", "fhxi", "fhxk", "fhxl", "fhxm", "fhxn", "fhxo", "fhxp", "fhxq", "fhxr", "fhxs", "fhxt", "fhxu", "fhya", "fhyb" ] }, "2019-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": 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outre-mer dans le logement social (déclaration n°2042 IOM)\n2019\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "parameters": [ "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.partie_non_retro_plaf_abs", "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.retrocession_taux" ], "source_code": "def formula_2019_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2019\n '''\n # 65 % - avant 2015\n fhyc = foyer_fiscal('fhyc', period)\n fhxa = foyer_fiscal('fhxa', period)\n fhxb = foyer_fiscal('fhxb', period)\n fhxc = foyer_fiscal('fhxc', period)\n fhxe = foyer_fiscal('fhxe', period)\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n fhxq = foyer_fiscal('fhxq', period)\n fhxr = foyer_fiscal('fhxr', period)\n fhxs = foyer_fiscal('fhxs', period)\n fhxt = foyer_fiscal('fhxt', period)\n fhya = foyer_fiscal('fhya', period)\n\n # 70 % - à partir de 2015\n fhyd = foyer_fiscal('fhyd', period)\n fhxk = foyer_fiscal('fhxk', period)\n fhxp = foyer_fiscal('fhxp', period)\n fhxu = foyer_fiscal('fhxu', period)\n fhyb = foyer_fiscal('fhyb', period)\n\n ri_soc_65 = (fhyc\n + fhxq\n + fhxr\n + fhxs\n + fhxt\n + fhxa\n + fhxb\n + fhxc\n + fhxe\n + fhxf\n + fhxg\n + fhxh\n + fhxi\n + fhxl\n + fhxm\n + fhxn\n + fhxo\n + fhya)\n\n ri_soc_70 = (fhyd\n + fhxu\n + fhxk\n + fhxp\n + fhyb)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3381, "stop_line_number": 3448, "variables": [ "fhxa", "fhxb", "fhxc", "fhxe", "fhxf", "fhxg", "fhxh", "fhxi", "fhxk", "fhxl", "fhxm", "fhxn", "fhxo", "fhxp", "fhxq", "fhxr", "fhxs", "fhxt", "fhxu", "fhya", "fhyb", "fhyc", "fhyd" ] }, "2020-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": 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"source_code": "def formula_2020_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2020\n '''\n # 65 % - avant 2015\n fhxf = foyer_fiscal('fhxf', period)\n fhxg = foyer_fiscal('fhxg', period)\n fhxh = foyer_fiscal('fhxh', period)\n fhxi = foyer_fiscal('fhxi', period)\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n fhxq = foyer_fiscal('fhxq', period)\n fhxr = foyer_fiscal('fhxr', period)\n fhxs = foyer_fiscal('fhxs', period)\n fhxt = foyer_fiscal('fhxt', period)\n fhya = foyer_fiscal('fhya', period)\n fhyc = foyer_fiscal('fhyc', period)\n\n # 70 % - à partir de 2015\n fhye = foyer_fiscal('fhye', period)\n fhxk = foyer_fiscal('fhxk', period)\n fhxp = foyer_fiscal('fhxp', period)\n fhxu = foyer_fiscal('fhxu', period)\n fhyb = foyer_fiscal('fhyb', period)\n fhyd = foyer_fiscal('fhyd', period)\n\n ri_soc_65 = (fhyc\n + fhxq\n + fhxr\n + fhxs\n + fhxt\n + fhxf\n + fhxg\n + fhxh\n + fhxi\n + fhxl\n + fhxm\n + fhxn\n + fhxo\n + fhya)\n\n ri_soc_70 = (fhye\n + fhyd\n + fhxu\n + fhxk\n + fhxp\n + fhyb)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3449, "stop_line_number": 3510, "variables": [ "fhxf", "fhxg", "fhxh", "fhxi", "fhxk", "fhxl", "fhxm", "fhxn", "fhxo", "fhxp", "fhxq", "fhxr", "fhxs", "fhxt", "fhxu", "fhya", "fhyb", "fhyc", "fhyd", 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"end_col_offset": 50, "end_lineno": 51, "lineno": 51, "value": 1 }, "lineno": 51, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Attribute", "attr": "retrocession_taux", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 51, "lineno": 51, "value": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 51, "id": "P2010", "lineno": 51 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 44, "end_lineno": 53, "lineno": 53, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 44, "end_lineno": 53, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 36, "end_lineno": 53, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 28, "end_lineno": 53, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 53, "id": "base_70", "lineno": 53 }, "lineno": 53, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 53, "id": "base_65", "lineno": 53 } }, "lineno": 53, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 53, "id": "rc_70", "lineno": 53 } }, "lineno": 53, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 53, "id": "rc_65", "lineno": 53 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 44, "end_lineno": 53, "lineno": 1, "name": "formula_2021_01_01" }, "documentation": "\nInvestissements outre-mer dans le logement social (déclaration n°2042 IOM)\n2021\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py", "parameters": [ "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.partie_non_retro_plaf_abs", "impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc.retrocession_taux" ], "source_code": "def formula_2021_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements outre-mer dans le logement social (déclaration n°2042 IOM)\n 2021\n '''\n # 65 % - avant 2015\n fhxl = foyer_fiscal('fhxl', period)\n fhxm = foyer_fiscal('fhxm', period)\n fhxn = foyer_fiscal('fhxn', period)\n fhxo = foyer_fiscal('fhxo', period)\n fhxq = foyer_fiscal('fhxq', period)\n fhxr = foyer_fiscal('fhxr', period)\n fhxs = foyer_fiscal('fhxs', period)\n fhxt = foyer_fiscal('fhxt', period)\n fhya = foyer_fiscal('fhya', period)\n fhyc = foyer_fiscal('fhyc', period)\n\n # 70 % - à partir de 2015\n fhyf = foyer_fiscal('fhyf', period)\n fhxp = foyer_fiscal('fhxp', period)\n fhxu = foyer_fiscal('fhxu', period)\n fhye = foyer_fiscal('fhye', period)\n fhyb = foyer_fiscal('fhyb', period)\n fhyd = foyer_fiscal('fhyd', period)\n\n ri_soc_65 = (fhyc\n + fhxq\n + fhxr\n + fhxs\n + fhxt\n + fhxl\n + fhxm\n + fhxn\n + fhxo\n + fhya)\n\n ri_soc_70 = (fhyf\n + fhye\n + fhyd\n + fhxu\n + fhxp\n + fhyb)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n P2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.outremer_investissement.domsoc\n\n base_70 = min_(P.partie_non_retro_plaf_abs, ri_soc_70 * (1 - P.retrocession_taux))\n base_65 = min_(P2010.partie_non_retro_plaf_abs - base_70, ri_soc_65 * (1 - P2010.retrocession_taux))\n\n rc_70 = base_70 * P.retrocession_taux / (1 - P.retrocession_taux)\n rc_65 = base_65 * P2010.retrocession_taux / (1 - P2010.retrocession_taux)\n\n return base_70 + base_65 + rc_70 + rc_65\n", "start_line_number": 3511, "stop_line_number": 3564, "variables": [ "fhxl", "fhxm", "fhxn", "fhxo", "fhxp", "fhxq", "fhxr", "fhxs", "fhxt", "fhxu", "fhya", "fhyb", "fhyc", "fhyd", "fhye", "fhyf" ] } }, "json_type": "number", "label": "Réduction d'impôt au titre de l'acquisition ou de la souscription de logements sociaux outre-mer", "last_value_still_valid_on": "2021-01-01", "name": "domsoc", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/9398-PGP" } ] }, "referring_variables": [ "reductions", "reductions_iom" ], "start_line_number": 2994, "stop_line_number": 3564, "value_type": "float" }