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"impot_revenu.calcul_revenus_imposables.deductions.abatpen.max" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n rev_pen_i = foyer_fiscal.members('revenu_assimile_pension', period)\n pen_net_i = foyer_fiscal.members('revenu_assimile_pension_apres_abattements', period)\n parameters_deductions = parameters(period).impot_revenu.calcul_revenus_imposables.deductions\n\n revenu_assimile_pension_apres_abattements = foyer_fiscal.sum(pen_net_i)\n revenu_assimile_pension = foyer_fiscal.sum(rev_pen_i)\n\n abat = revenu_assimile_pension - revenu_assimile_pension_apres_abattements\n return abat - min_(abat, parameters_deductions.abatpen.max)\n", "start_line_number": 202, "stop_line_number": 212, "variables": [ "revenu_assimile_pension", "revenu_assimile_pension_apres_abattements" ] }, "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": 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parameters_deductions = parameters(period).impot_revenu.calcul_revenus_imposables.deductions\n revenus_apres_abattement_i = max_(0, revenu_assimile_pension_hors_retraites_i - round_(max_(parameters_deductions.abatpen.taux * revenu_assimile_pension_hors_retraites_i, parameters_deductions.abatpen.min)))\n\n revenus_apres_abattement = foyer_fiscal.sum(revenus_apres_abattement_i)\n revenu_assimile_pension_hors_retraites = foyer_fiscal.sum(revenu_assimile_pension_hors_retraites_i)\n\n abat = revenu_assimile_pension_hors_retraites - revenus_apres_abattement\n return abat - min_(abat, parameters_deductions.abatpen.max)\n", "start_line_number": 190, "stop_line_number": 201, "variables": [ "revenu_assimile_pension_hors_retraites" ] } }, "json_type": "number", "label": "Plafonnement de l'abattement de 10% sur les pensions du foyer", "last_value_still_valid_on": "2025-01-01", "name": "indu_plaf_abat_pen", "referring_variables": [ "revenu_categoriel_tspr" ], "start_line_number": 184, "stop_line_number": 212, "unit": "currency", "value_type": "float" }