{ "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.vie-publique.fr/fiches/21885-quest-ce-que-limpot-sur-le-revenu", "note": "L'impôt sur le revenu est un impôt direct calculé au niveau du foyer fiscal (ex. : un célibataire, ou un couple et ses enfants à charge). Il porte sur l'ensemble des revenus (salaires, revenus financiers, loyers perçus…) des personnes physiques composant le foyer. Les redevables de l'impôt sur le revenu sont les personnes ayant leur foyer fiscal en France, ou ceux domiciliés fiscalement à l'étranger mais touchant des revenus de source française.", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 87, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 2, "id": "impot_revenu_restant_a_payer", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 78, "end_lineno": 2, "lineno": 2, "value": "impot_revenu_restant_a_payer" }, { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 87, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 101, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 39, "end_lineno": 3, "id": "prelevement_forfaitaire_liberatoire", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 55, "end_col_offset": 92, "end_lineno": 3, "lineno": 3, "value": "prelevement_forfaitaire_liberatoire" }, { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 100, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 101, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 4, "id": "acomptes_ir", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 4, "lineno": 4, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 91, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 91, "end_lineno": 6, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 77, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 6, "id": "impot_revenu_restant_a_payer", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 6, "id": "prelevement_forfaitaire_liberatoire", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 91, "end_lineno": 6, "id": "acomptes_ir", "lineno": 6 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 91, "end_lineno": 6, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/mesures.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n impot_revenu_restant_a_payer = foyer_fiscal('impot_revenu_restant_a_payer', period)\n prelevement_forfaitaire_liberatoire = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n\n return impot_revenu_restant_a_payer + prelevement_forfaitaire_liberatoire - acomptes_ir # Car par convention, impot_revenu_restant_a_payer et prelevement_forfaitaire_liberatoire sont des montants négatifs et acomptes_ir un montant positif\n", "start_line_number": 801, "stop_line_number": 807, "variables": [ "acomptes_ir", "impot_revenu_restant_a_payer", "prelevement_forfaitaire_liberatoire" ] }, "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": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 13, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 13, "lineno": 2, "value": "\n Cette variable d'impot sur le revenu comptabilise dans les montants\n d'imposition les acomptes qui, dans la déclaration fiscale, sont considérés comme des crédits\n d'impôt. Ajouter ces acomptes au montant \"administratif\" d'impôt correspond donc au \"véritable impôt\"\n payé en totalité, alors que la variable 'impot_revenu_restant_a_payer' correspond à une notion administrative.\n Exemple :\n Certains revenus du capital sont soumis à un prélèvement forfaitaire à la source non libératoire,\n faisant office d'acompte. Puis, l'impôt au barème sur ces revenus est calculé, et confronté à l'acompte.\n Cet acompte, est en case 2CK, et considéré comme un crédit d'impôt. Retrancher de l'impôt au barème ce\n crédit permet d'obtenir l'impôt dû suite à la déclaration de revenus, qui correspond à la variable 'impot_revenu_restant_a_payer'.\n Cette notion est administrative. L'impôt total payé correspond à cette notion administrative, augmentée des acomptes.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 14, "id": "iaidrdi", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 27, "end_col_offset": 36, "end_lineno": 14, "lineno": 14, "value": "iaidrdi" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 45, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 15, "id": "cehr", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 67, "end_lineno": 15, "lineno": 15, "value": "contribution_exceptionnelle_hauts_revenus" }, { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 76, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 15, "id": "foyer_fiscal", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 16, "id": "pfu", "lineno": 16 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 58, "end_lineno": 16, "lineno": 16, "value": "prelevement_forfaitaire_unique_ir" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 67, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 16, "id": "foyer_fiscal", "lineno": 16 }, "keywords": [], "lineno": 16 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 17, "id": "credits_impot", "lineno": 17 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 17, "lineno": 17, "value": "credits_impot" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 17, "id": "period", "lineno": 17 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 17, "id": "foyer_fiscal", "lineno": 17 }, "keywords": [], "lineno": 17 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 18, "id": "acomptes_ir", "lineno": 18 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 18, "lineno": 18, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 18, "id": "period", "lineno": 18 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 18, "id": "foyer_fiscal", "lineno": 18 }, "keywords": [], "lineno": 18 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 20, "lineno": 20, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 35, "end_lineno": 20, "id": "autres_impositions_forfaitaires", "lineno": 20 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 51, "end_col_offset": 84, "end_lineno": 20, "lineno": 20, "value": "autres_impositions_forfaitaires" }, { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 20, "id": "period", "lineno": 20 } ], "ast_class": "Call", "col_offset": 38, "end_col_offset": 93, "end_lineno": 20, "func": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 20, "id": "foyer_fiscal", "lineno": 20 }, "keywords": [], "lineno": 20 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 94, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 21, "id": "correction_seuils_recouvrement", "lineno": 21 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 85, "end_lineno": 21, "lineno": 21, "value": "correction_ir_seuils_recouvrement" }, { "ast_class": "Name", "col_offset": 87, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 21, "id": "period", "lineno": 21 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 94, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 21, "id": "foyer_fiscal", "lineno": 21 }, "keywords": [], "lineno": 21 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 24, "lineno": 24, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 24, "id": "acomptes_ir", "lineno": 24 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 24, "lineno": 24, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 24, "id": "period", "lineno": 24 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 24, "id": "foyer_fiscal", "lineno": 24 }, "keywords": [], "lineno": 24 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 145, "end_lineno": 26, "lineno": 26, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 145, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 131, "end_lineno": 26, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 98, "end_lineno": 26, "lineno": 26, "op": { "ast_class": "USub" }, "operand": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 97, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 83, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 67, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 33, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 27, "end_lineno": 26, "left": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 26, "id": "iaidrdi", "lineno": 26 }, "lineno": 26, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 26, "id": "cehr", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 26, "id": "pfu", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 26, "id": "autres_impositions_forfaitaires", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 26, "id": "credits_impot", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 97, "end_lineno": 26, "id": "acomptes_ir", "lineno": 26 } } }, "lineno": 26, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 101, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 26, "id": "correction_seuils_recouvrement", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 134, "ctx": { "ast_class": "Load" }, "end_col_offset": 145, "end_lineno": 26, "id": "acomptes_ir", "lineno": 26 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 145, "end_lineno": 26, "lineno": 1, "name": "formula_2025_01_01" }, "documentation": "\nCette variable d'impot sur le revenu comptabilise dans les montants\nd'imposition les acomptes qui, dans la déclaration fiscale, sont considérés comme des crédits\nd'impôt. Ajouter ces acomptes au montant \"administratif\" d'impôt correspond donc au \"véritable impôt\"\npayé en totalité, alors que la variable 'impot_revenu_restant_a_payer' correspond à une notion administrative.\nExemple :\nCertains revenus du capital sont soumis à un prélèvement forfaitaire à la source non libératoire,\nfaisant office d'acompte. Puis, l'impôt au barème sur ces revenus est calculé, et confronté à l'acompte.\nCet acompte, est en case 2CK, et considéré comme un crédit d'impôt. Retrancher de l'impôt au barème ce\ncrédit permet d'obtenir l'impôt dû suite à la déclaration de revenus, qui correspond à la variable 'impot_revenu_restant_a_payer'.\nCette notion est administrative. L'impôt total payé correspond à cette notion administrative, augmentée des acomptes.\n", "file_path": "openfisca_france/model/mesures.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters):\n '''\n Cette variable d'impot sur le revenu comptabilise dans les montants\n d'imposition les acomptes qui, dans la déclaration fiscale, sont considérés comme des crédits\n d'impôt. Ajouter ces acomptes au montant \"administratif\" d'impôt correspond donc au \"véritable impôt\"\n payé en totalité, alors que la variable 'impot_revenu_restant_a_payer' correspond à une notion administrative.\n Exemple :\n Certains revenus du capital sont soumis à un prélèvement forfaitaire à la source non libératoire,\n faisant office d'acompte. Puis, l'impôt au barème sur ces revenus est calculé, et confronté à l'acompte.\n Cet acompte, est en case 2CK, et considéré comme un crédit d'impôt. Retrancher de l'impôt au barème ce\n crédit permet d'obtenir l'impôt dû suite à la déclaration de revenus, qui correspond à la variable 'impot_revenu_restant_a_payer'.\n Cette notion est administrative. L'impôt total payé correspond à cette notion administrative, augmentée des acomptes.\n '''\n iaidrdi = foyer_fiscal('iaidrdi', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n\n autres_impositions_forfaitaires = foyer_fiscal('autres_impositions_forfaitaires', period)\n correction_seuils_recouvrement = foyer_fiscal('correction_ir_seuils_recouvrement', period)\n\n # prelevement_forfaitaire_liberatoire = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n\n return -(iaidrdi + cehr + pfu + autres_impositions_forfaitaires - credits_impot - acomptes_ir) - correction_seuils_recouvrement - acomptes_ir # + prelevement_forfaitaire_liberatoire # Car par convention, impot_revenu_restant_a_payer et prelevement_forfaitaire_liberatoire sont des montants négatifs et acomptes_ir un montant positif\n", "start_line_number": 774, "stop_line_number": 800, "variables": [ "acomptes_ir", "autres_impositions_forfaitaires", "contribution_exceptionnelle_hauts_revenus", "correction_ir_seuils_recouvrement", "credits_impot", "iaidrdi", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR)", "last_value_still_valid_on": "2024-01-15", "linked_other_variables": [ "nbptr", "rni" ], "name": "irpp_economique", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179577", "title": "Articles 193 à 200 sexdecies du Code général des impôts" } ] }, "referring_variables": [ "foyer_impose", "impots_directs", "total_impots_plafonnement_isf_ifi" ], "short_label": "Impôt sur le revenu (IR)", "start_line_number": 768, "stop_line_number": 807, "unit": "currency", "value_type": "float" }