{
  "default_value": 0,
  "definition_period": "year",
  "description": {
    "2021-09-02": [
      {
        "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu",
        "note": "Les revenus de placements financiers font l'objet d'un prélèvement forfaitaire unique (PFU), sauf si l'individu a opté pour une taxation au barème progressif de l'impôt sur le revenu (Dans LexImpact, actuellement, cette option n'est pas calculée). Le PFU est composé d'un prélèvement au titre de l'impôt sur le revenu, et d'un second au titre des prélèvements sociaux (CSG, CRDS et prélèvement de solidarité). Ce montant ne considère donc que la partie impôt sur le revenu.",
        "title": "Service-Public.fr"
      }
    ]
  },
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py",
  "formulas": {
    "2018-01-01": {
      "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": "Assign",
            "col_offset": 4,
            "end_col_offset": 135,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 56,
                "end_lineno": 2,
                "id": "prelevement_forfaitaire_unique_ir_hors_assurance_vie",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 72,
                  "end_col_offset": 126,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "prelevement_forfaitaire_unique_ir_hors_assurance_vie"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 128,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 134,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 59,
              "end_col_offset": 135,
              "end_lineno": 2,
              "func": {
                "ast_class": "Name",
                "col_offset": 59,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 71,
                "end_lineno": 2,
                "id": "foyer_fiscal",
                "lineno": 2
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 133,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
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                "end_lineno": 3,
                "id": "prelevement_forfaitaire_unique_ir_sur_assurance_vie",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 71,
                  "end_col_offset": 124,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "prelevement_forfaitaire_unique_ir_sur_assurance_vie"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 126,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 132,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 58,
              "end_col_offset": 133,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 58,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 70,
                "end_lineno": 3,
                "id": "foyer_fiscal",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 9,
            "end_lineno": 8,
            "lineno": 5,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 8,
              "end_col_offset": 61,
              "end_lineno": 7,
              "left": {
                "ast_class": "Name",
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                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 60,
                "end_lineno": 6,
                "id": "prelevement_forfaitaire_unique_ir_hors_assurance_vie",
                "lineno": 6
              },
              "lineno": 6,
              "op": {
                "ast_class": "Add"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 10,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 61,
                "end_lineno": 7,
                "id": "prelevement_forfaitaire_unique_ir_sur_assurance_vie",
                "lineno": 7
              }
            }
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        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 9,
        "end_lineno": 8,
        "lineno": 1,
        "name": "formula_2018_01_01"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py",
      "parameters": [
        "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc",
        "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique"
      ],
      "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n    prelevement_forfaitaire_unique_ir_hors_assurance_vie = foyer_fiscal('prelevement_forfaitaire_unique_ir_hors_assurance_vie', period)\n    prelevement_forfaitaire_unique_ir_sur_assurance_vie = foyer_fiscal('prelevement_forfaitaire_unique_ir_sur_assurance_vie', period)\n\n    return (\n        prelevement_forfaitaire_unique_ir_hors_assurance_vie\n        + prelevement_forfaitaire_unique_ir_sur_assurance_vie\n        )\n",
      "start_line_number": 304,
      "stop_line_number": 312,
      "variables": [
        "prelevement_forfaitaire_unique_ir_hors_assurance_vie",
        "prelevement_forfaitaire_unique_ir_sur_assurance_vie"
      ]
    }
  },
  "json_type": "number",
  "label": "Prélèvement forfaitaire unique (PFU ou «flat tax») au titre de l'impôt sur le revenu",
  "last_value_still_valid_on": "2024-01-15",
  "name": "prelevement_forfaitaire_unique_ir",
  "referring_variables": [
    "contribution_differentielle_hauts_revenus",
    "correction_ir_seuils_recouvrement",
    "impot_revenu_avant_seuils_mise_recouvrement",
    "impot_revenu_restant_a_payer",
    "irpp_economique"
  ],
  "short_label": "PFU au titre de l'IR",
  "start_line_number": 298,
  "stop_line_number": 312,
  "unit": "currency",
  "value_type": "float"
}