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"impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_couple", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.taux_cdhr", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.taux_decote" ], "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters): # Sur revenus 2025\n # (12) « V. – Toutefois, lorsque le revenu mentionné au II est inférieur ou égal à 330 000 € pour les contribuables célibataires,\n # veufs, séparés ou divorcés et à 660 000 € pour les contribuables soumis à imposition commune,\n contribution_differentielle_hauts_revenus_ressources = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_ressources', period\n )\n cdhr_parameters = parameters(\n period\n ).impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus\n\n nb_adult = foyer_fiscal('nb_adult', period)\n celibataire = nb_adult == 1\n couple = nb_adult == 2\n\n condition_revenus_celibataire = celibataire * (\n contribution_differentielle_hauts_revenus_ressources\n <= cdhr_parameters.plafond_revenus_decote_celibataire\n )\n condition_revenus_couple = couple * (\n contribution_differentielle_hauts_revenus_ressources\n <= cdhr_parameters.plafond_revenus_decote_couple\n )\n\n # le montant résultant de l’application du 1° du III est diminué de la différence, [différence calculée dans contribution_differentielle_hauts_revenus]\n # lorsqu’elle est positive, entre ce montant (impot_cible)\n # et 82,5 % de la différence entre ce revenu et 250 000 € pour les contribuables célibataires,\n # veufs, séparés ou divorcés ou 500 000 € pour les contribuables soumis à imposition commune.\n taux = cdhr_parameters.taux_cdhr\n contribution_differentielle_hauts_revenus_ressources = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_ressources', period\n )\n impot_cible = (\n contribution_differentielle_hauts_revenus_ressources * taux\n ) # = cdhr théorique cible\n\n decote_celibataire = max_(\n 0,\n impot_cible\n - ( # 'ce montant'\n cdhr_parameters.taux_decote\n * (\n celibataire\n * (\n contribution_differentielle_hauts_revenus_ressources\n - cdhr_parameters.seuil_celibataire\n )\n )\n ),\n )\n\n decote_couple = max_(\n 0,\n impot_cible\n - (\n cdhr_parameters.taux_decote\n * (\n couple\n * (\n contribution_differentielle_hauts_revenus_ressources\n - cdhr_parameters.seuil_couple\n )\n )\n ),\n )\n\n # ajout de l'éligibilité (non répétée dans le texte de loi) pour mettre la décote à zéro si non éligible\n contribution_differentielle_hauts_revenus_eligible = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_eligible', period\n )\n return contribution_differentielle_hauts_revenus_eligible * (\n (condition_revenus_celibataire * decote_celibataire)\n + (condition_revenus_couple * decote_couple)\n )\n", "start_line_number": 159, "stop_line_number": 232, "variables": [ "contribution_differentielle_hauts_revenus_eligible", "contribution_differentielle_hauts_revenus_ressources", "nb_adult" ] } }, "json_type": "number", "label": "Décote de la contribution différentielle sur les hauts revenus", "last_value_still_valid_on": "2025-01-01", "name": "contribution_differentielle_hauts_revenus_decote", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051200465/2025-02-16" } ] }, "referring_variables": [ "contribution_differentielle_hauts_revenus" ], "start_line_number": 144, "stop_line_number": 232, "value_type": "float" }