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Ancienne formule, pas vérifié si correcte pour toutes les années jusqu'à la nouvelle formule\n '''\n credits = [\n # Depuis 2002\n 'acqgpl',\n 'aidper',\n 'creimp',\n 'drbail',\n 'prlire',\n # Depuis 2005\n 'ci_gardenf',\n 'aidmob',\n 'assloy',\n 'divide',\n 'direpa',\n 'drbail',\n 'jeunes',\n 'preetu',\n 'quaenv',\n # Depuis 2007\n 'inthab',\n 'ci_saldom',\n # Depuis 2008\n 'creimp_exc_2008',\n # Depuis 2009\n 'autent',\n # Depuis 2010\n 'percvm',\n # Depuis 2012\n 'credit_cotisations_syndicales'\n ]\n\n montants = [around(foyer_fiscal(credit, period)) for credit in credits]\n total_credits = sum(montants)\n\n return total_credits\n", "start_line_number": 123, "stop_line_number": 162, "variables": [ "acqgpl", "aidmob", "aidper", "assloy", "autent", "ci_gardenf", "ci_saldom", "credit_cotisations_syndicales", "creimp", "creimp_exc_2008", "direpa", "divide", "drbail", "inthab", "jeunes", "percvm", "preetu", "prlire", "quaenv" ] }, "2013-01-01": { "ast": { "args": { "args": [ { "arg": 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plafonnement des niches fiscales qui s'applique à la plupart\n des réductions et crédits d'impôts\n '''\n\n credits_plaf = [\n 'ci_saldom',\n 'ci_gardenf',\n 'ci_investissement_forestier',\n\n # dans le doute:\n 'aidper',\n 'assloy',\n 'autent',\n 'creimp',\n 'direpa',\n 'drbail',\n 'inthab',\n 'preetu',\n 'quaenv',\n ]\n\n credits_sans_plaf = [\n # dans le doute:\n 'credit_cotisations_syndicales',\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n\n # Get remainder of allowance for niches fiscales\n red_plaf = foyer_fiscal('reductions_plafonnees', period)\n red_plaf_om = foyer_fiscal('reductions_plafonnees_om_sofica', period)\n impot_net = foyer_fiscal('ip_net', period)\n\n # prise en compte des possibles restitutions des CI lorsque les RI sont déjà plafonnées par le montant de l'impôt\n reductions_plafonnees_tot = min_(impot_net, red_plaf\n + max_(0, red_plaf_om - P.plafonnement_des_niches.majoration_om))\n\n remaining_allowance = P.plafond - reductions_plafonnees_tot\n\n # credit available within the limit\n montants_plaf = sum([around(foyer_fiscal(credit, period)) for credit in credits_plaf])\n cred_plaf = min_(remaining_allowance, montants_plaf)\n\n # credit available without the ceiling\n cred_sans_plaf = sum([around(foyer_fiscal(credit, period)) for credit in credits_sans_plaf])\n\n return cred_plaf + cred_sans_plaf\n", "start_line_number": 72, "stop_line_number": 122, "variables": [ "aidper", "assloy", "autent", "ci_gardenf", "ci_investissement_forestier", "ci_saldom", "credit_cotisations_syndicales", "creimp", "direpa", "drbail", "inthab", "ip_net", "preetu", "quaenv", "reductions_plafonnees", "reductions_plafonnees_om_sofica" ] }, "2021-01-01": { "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": 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"impot_revenu.credits_impots.plaf_nich.plafonnement_des_niches.majoration_esus_sfs", "impot_revenu.credits_impots.plaf_nich.plafonnement_des_niches.majoration_om" ], "source_code": "def formula_2021_01_01(foyer_fiscal, period, parameters):\n '''\n Crédits d'impôt pour l'impôt sur les revenus, prenant en compte\n le plafonnement des niches fiscales qui s'applique à la plupart\n des réductions et crédits d'impôts\n '''\n\n credits_plaf = [\n 'ci_saldom',\n 'ci_gardenf',\n 'ci_investissement_forestier',\n\n # dans le doute:\n 'aidper',\n 'assloy',\n 'autent',\n 'creimp',\n 'direpa',\n 'drbail',\n 'inthab',\n 'preetu',\n 'quaenv',\n ]\n\n credits_sans_plaf = [\n # dans le doute:\n 'credit_cotisations_syndicales',\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n P2021 = parameters('2021-01-01').impot_revenu.credits_impots.plaf_nich\n\n # Get remainder of allowance for niches fiscales\n red_plaf = foyer_fiscal('reductions_plafonnees', period)\n red_plaf_om = foyer_fiscal('reductions_plafonnees_om_sofica', period)\n red_plaf_esus_sfs = foyer_fiscal('reductions_plafonnees_esus_sfs', period)\n impot_net = foyer_fiscal('ip_net', period)\n\n # prise en compte des possibles restitutions des CI lorsque les RI sont déjà plafonnées par le montant de l'impôt\n reductions_plafonnees_tot = min_(impot_net, red_plaf\n + max_(0, red_plaf_om - P.plafonnement_des_niches.majoration_om)\n + max_(0, red_plaf_esus_sfs - P2021.plafonnement_des_niches.majoration_esus_sfs))\n\n remaining_allowance = P.plafond - reductions_plafonnees_tot\n\n # credit available within the limit\n montants_plaf = sum([around(foyer_fiscal(credit, period)) for credit in credits_plaf])\n cred_plaf = min_(remaining_allowance, montants_plaf)\n\n # credit available without the ceiling\n cred_sans_plaf = sum([around(foyer_fiscal(credit, period)) for credit in credits_sans_plaf])\n\n return cred_plaf + cred_sans_plaf\n", "start_line_number": 18, "stop_line_number": 71, "variables": [ "aidper", "assloy", "autent", "ci_gardenf", "ci_investissement_forestier", "ci_saldom", "credit_cotisations_syndicales", "creimp", "direpa", "drbail", "inthab", "ip_net", "preetu", "quaenv", "reductions_plafonnees", "reductions_plafonnees_esus_sfs", "reductions_plafonnees_om_sofica" ] } }, "json_type": "number", "label": "Crédits d'impôt", "last_value_still_valid_on": "2025-01-08", "name": "credits_impot", "referring_variables": [ "correction_ir_seuils_recouvrement", "impot_revenu_avant_seuils_mise_recouvrement", "impot_revenu_restant_a_payer", "irpp_economique", "nat_imp" ], "start_line_number": 12, "stop_line_number": 162, "unit": "currency", "value_type": "float" }