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"ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 25, "id": "condition_correction_seuils_mise_recouvrement", "lineno": 25 }, "lineno": 25, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 25, "id": "impots_avant_seuils_mise_recouvrement", "lineno": 25 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 96, "end_lineno": 25, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.recouvrement.min_apres_credits_impots", "impot_revenu.calcul_impot_revenu.recouvrement.min_avant_credits_impots" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n pfl = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n impots_avant_seuils_mise_recouvrement = foyer_fiscal('impot_revenu_avant_seuils_mise_recouvrement', period)\n '''\n Le prélèvement forfaitaire libératoire a déjà été payé il ne doit donc pas être compté dans l'impôt restant à payer.\n En revanche, il compte dans le calcul du seuil de recouvrement.\n '''\n parameters_recouvrement = parameters(period).impot_revenu.calcul_impot_revenu.recouvrement\n seuil_avant_imputations = parameters_recouvrement.min_avant_credits_impots\n seuil_apres_imputations = parameters_recouvrement.min_apres_credits_impots\n\n impots_totaux_avant_imputations = iai + cehr + pfu - pfl\n impots_totaux_apres_imputations = iai + cehr + pfu - pfl - credits_impot - acomptes_ir\n\n condition_1 = (impots_totaux_avant_imputations <= seuil_avant_imputations) * (impots_totaux_apres_imputations > 0)\n condition_2 = (impots_totaux_avant_imputations > seuil_avant_imputations) * (impots_totaux_apres_imputations > 0) * (impots_totaux_apres_imputations <= seuil_apres_imputations)\n\n condition_correction_seuils_mise_recouvrement = (condition_1 | condition_2)\n\n return condition_correction_seuils_mise_recouvrement * impots_avant_seuils_mise_recouvrement\n", "start_line_number": 2339, "stop_line_number": 2364, "variables": [ "acomptes_ir", "contribution_exceptionnelle_hauts_revenus", "credits_impot", "iai", "impot_revenu_avant_seuils_mise_recouvrement", "prelevement_forfaitaire_liberatoire", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Correction des seuils de mise en recouvrement", "last_value_still_valid_on": "2025-01-08", "name": "correction_ir_seuils_recouvrement", "reference": { "0001-01-01": [ { "href": "https://bofip.impots.gouv.fr/bofip/2496-PGP.html/identifiant%3DBOI-IR-LIQ-20-20-40-20180704#Franchise_pour_les_impositi_14" } ] }, "referring_variables": [ "impot_revenu_restant_a_payer", "irpp_economique" ], "short_label": "Correction des seuils de mise en recouvrement", "start_line_number": 2332, "stop_line_number": 2364, "unit": "currency", "value_type": "float" }