{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 106, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 36, "end_lineno": 2, "id": "impots_avant_seuils_recouvrement", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 52, "end_col_offset": 97, "end_lineno": 2, "lineno": 2, "value": "impot_revenu_avant_seuils_mise_recouvrement" }, { "ast_class": "Name", "col_offset": 99, "ctx": { "ast_class": "Load" }, "end_col_offset": 105, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 106, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 94, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 3, "id": "correction_seuils_recouvrement", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 85, "end_lineno": 3, "lineno": 3, "value": "correction_ir_seuils_recouvrement" }, { "ast_class": "Name", "col_offset": 87, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 94, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 78, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 77, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 5, "id": "impots_avant_seuils_recouvrement", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 5, "id": "correction_seuils_recouvrement", "lineno": 5 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 78, "end_lineno": 5, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n impots_avant_seuils_recouvrement = foyer_fiscal('impot_revenu_avant_seuils_mise_recouvrement', period)\n correction_seuils_recouvrement = foyer_fiscal('correction_ir_seuils_recouvrement', period)\n\n return (impots_avant_seuils_recouvrement - correction_seuils_recouvrement)\n", "start_line_number": 2414, "stop_line_number": 2419, "variables": [ "correction_ir_seuils_recouvrement", "impot_revenu_avant_seuils_mise_recouvrement" ] }, "2025-01-01": { "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": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 2, "id": "iaidrdi", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 27, "end_col_offset": 36, "end_lineno": 2, "lineno": 2, "value": "iaidrdi" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 45, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 3, "id": "cehr", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 67, "end_lineno": 3, "lineno": 3, "value": "contribution_exceptionnelle_hauts_revenus" }, { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 76, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 4, "id": "pfu", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 58, "end_lineno": 4, "lineno": 4, "value": "prelevement_forfaitaire_unique_ir" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 67, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 5, "id": "credits_impot", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 5, "lineno": 5, "value": "credits_impot" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 6, "id": "acomptes_ir", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 35, "end_lineno": 8, "id": "autres_impositions_forfaitaires", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 51, "end_col_offset": 84, "end_lineno": 8, "lineno": 8, "value": "autres_impositions_forfaitaires" }, { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 38, "end_col_offset": 93, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 94, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 9, "id": "correction_seuils_recouvrement", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 85, "end_lineno": 9, "lineno": 9, "value": "correction_ir_seuils_recouvrement" }, { "ast_class": "Name", "col_offset": 87, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 94, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 131, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 131, "end_lineno": 11, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 98, "end_lineno": 11, "lineno": 11, "op": { "ast_class": "USub" }, "operand": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 97, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 83, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 67, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 33, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 27, "end_lineno": 11, "left": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 11, "id": "iaidrdi", "lineno": 11 }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 11, "id": "cehr", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 11, "id": "pfu", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 11, "id": "autres_impositions_forfaitaires", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 11, "id": "credits_impot", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 97, "end_lineno": 11, "id": "acomptes_ir", "lineno": 11 } } }, "lineno": 11, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 101, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 11, "id": "correction_seuils_recouvrement", "lineno": 11 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 131, "end_lineno": 11, "lineno": 1, "name": "formula_2025_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters):\n iaidrdi = foyer_fiscal('iaidrdi', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n\n autres_impositions_forfaitaires = foyer_fiscal('autres_impositions_forfaitaires', period)\n correction_seuils_recouvrement = foyer_fiscal('correction_ir_seuils_recouvrement', period)\n\n return -(iaidrdi + cehr + pfu + autres_impositions_forfaitaires - credits_impot - acomptes_ir) - correction_seuils_recouvrement\n", "start_line_number": 2402, "stop_line_number": 2413, "variables": [ "acomptes_ir", "autres_impositions_forfaitaires", "contribution_exceptionnelle_hauts_revenus", "correction_ir_seuils_recouvrement", "credits_impot", "iaidrdi", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR) des personnes physiques après déduction des différents acomptes.", "last_value_still_valid_on": "2024-01-15", "name": "impot_revenu_restant_a_payer", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464766" } ] }, "referring_variables": [ "bouclier_imp_gen", "casa", "irpp_economique", "taux_moyen_imposition" ], "short_label": "Impôt sur le revenu", "start_line_number": 2395, "stop_line_number": 2419, "unit": "currency", "value_type": "float" }