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        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    # on déplace ici l'ir sur les plus values immo et le prelevement sur les micro pour plus de clarté sur la décomposition\n    ir_pv_immo = foyer_fiscal('ir_pv_immo', period)\n    prelevement_liberatoire_autoentrepreneur = foyer_fiscal('microsocial', period)\n    taxation_plus_values_hors_bareme = foyer_fiscal('taxation_plus_values_hors_bareme', period)\n    prelevement_forfaitaire_liberatoire = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n    cont_rev_loc = foyer_fiscal('cont_rev_loc', period)\n    tax_rvcm_forfaitaire = foyer_fiscal('tax_rvcm_forfaitaire', period)\n    indemnite_compensatrice_agents_assurance = foyer_fiscal('indemnite_compensatrice_agents_assurance', period)\n\n    return (\n        ir_pv_immo\n        + prelevement_liberatoire_autoentrepreneur\n        + taxation_plus_values_hors_bareme\n        + prelevement_forfaitaire_liberatoire\n        + cont_rev_loc\n        + tax_rvcm_forfaitaire\n        + indemnite_compensatrice_agents_assurance\n        )\n",
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        "cont_rev_loc",
        "indemnite_compensatrice_agents_assurance",
        "ir_pv_immo",
        "microsocial",
        "prelevement_forfaitaire_liberatoire",
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      ]
    }
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  "last_value_still_valid_on": "2025-01-20",
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    "irpp_economique"
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  "unit": "currency",
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}
