{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "formulas": { "2013-01-01": { "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": 9, "end_lineno": 19, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 2, "id": "reductions_plafonnees", "lineno": 2 } ], "value": { "ast_class": "List", "col_offset": 28, "ctx": { "ast_class": "Load" }, "elts": [ { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 19, "end_lineno": 3, "lineno": 3, "value": "ri_saldom" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 4, "lineno": 4, "value": "cappme" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 41, "end_lineno": 5, "lineno": 5, "value": "defense_forets_contre_incendies" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 17, "end_lineno": 6, "lineno": 6, "value": "gardenf" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 37, "end_lineno": 7, "lineno": 7, "value": "ri_investissement_forestier" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 26, "end_lineno": 8, "lineno": 8, "value": "location_meublee" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 9, "lineno": 9, "value": "invlst" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "value": "protection_patrimoine_naturel" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 15, "end_lineno": 12, "lineno": 12, "value": "rehab" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 13, "lineno": 13, "value": "mohist" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 38, "end_lineno": 14, "lineno": 14, "value": "souscriptions_parts_fcpi_fip" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 44, "end_lineno": 15, "lineno": 15, "value": "duflot_pinel_denormandie_metropole" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 40, "end_lineno": 18, "lineno": 18, "value": "reduction_impot_exceptionnelle" } ], "end_col_offset": 9, "end_lineno": 19, "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 64, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 21, "id": "P", "lineno": 21 } ], "value": { "ast_class": "Attribute", "attr": "plaf_nich", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 21, "lineno": 21, "value": { "ast_class": "Attribute", "attr": "credits_impots", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 21, "lineno": 21, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 21, "lineno": 21, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 21, "id": "period", "lineno": 21 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 21, "id": "parameters", "lineno": 21 }, "keywords": [], "lineno": 21 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 105, "end_lineno": 24, "lineno": 24, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 24, "id": "montants_plaf", "lineno": 24 } ], "value": { "args": [ { "ast_class": "ListComp", "col_offset": 24, "elt": { "args": [ { "args": [ { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 24, "id": "reduction", "lineno": 24 }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 24, "id": "period", "lineno": 24 } ], "ast_class": "Call", "col_offset": 32, "end_col_offset": 63, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 24, "id": "foyer_fiscal", "lineno": 24 }, "keywords": [], "lineno": 24 } ], "ast_class": "Call", "col_offset": 25, "end_col_offset": 64, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 24, "id": "around", "lineno": 24 }, "keywords": [], "lineno": 24 }, "end_col_offset": 104, "end_lineno": 24, "generators": [ { "ast_class": "comprehension", "ifs": [], "is_async": 0, "iter": { "ast_class": "Name", "col_offset": 82, "ctx": { "ast_class": "Load" }, "end_col_offset": 103, "end_lineno": 24, "id": "reductions_plafonnees", "lineno": 24 }, "target": { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Store" }, "end_col_offset": 78, "end_lineno": 24, "id": "reduction", "lineno": 24 } } ], "lineno": 24 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 105, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 24, "id": "sum", "lineno": 24 }, "keywords": [], "lineno": 24 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 25, "lineno": 25, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 25, "id": "red_plaf", "lineno": 25 } ], "value": { "args": [ { "ast_class": "Attribute", "attr": "plafond", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 25, "lineno": 25, "value": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 25, "id": "P", "lineno": 25 } }, { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 25, "id": "montants_plaf", "lineno": 25 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 45, "end_lineno": 25, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 25, "id": "min_", "lineno": 25 }, "keywords": [], "lineno": 25 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 19, "end_lineno": 27, "lineno": 27, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 27, "id": "red_plaf", "lineno": 27 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 19, "end_lineno": 27, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.credits_impots.plaf_nich.plafond" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n reductions_plafonnees = [\n 'ri_saldom',\n 'cappme', # Approximation\n 'defense_forets_contre_incendies', # fait partie de inv. for. ?\n 'gardenf',\n 'ri_investissement_forestier',\n 'location_meublee', # Censi-Bouvard, plafonnement approximatif\n 'invlst', # Approximation\n # 'invrev', #se termine en 2003\n 'protection_patrimoine_naturel', # Approximation\n 'rehab',\n 'mohist',\n 'souscriptions_parts_fcpi_fip',\n 'duflot_pinel_denormandie_metropole',\n\n # Pas clair, dans le doute compté parmi les plafonnées :\n 'reduction_impot_exceptionnelle',\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n\n # Step 1: Apply ceiling to general reductions\n montants_plaf = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_plafonnees])\n red_plaf = min_(P.plafond, montants_plaf)\n\n return red_plaf\n", "start_line_number": 35, "stop_line_number": 62, "variables": [ "cappme", "defense_forets_contre_incendies", "duflot_pinel_denormandie_metropole", "gardenf", "invlst", "location_meublee", "mohist", "protection_patrimoine_naturel", "reduction_impot_exceptionnelle", "rehab", "ri_investissement_forestier", "ri_saldom", "souscriptions_parts_fcpi_fip" ] } }, "json_type": "number", "label": "Réductions d'impôt sur le revenu plafonnées", "last_value_still_valid_on": "2013-01-01", "name": "reductions_plafonnees", "referring_variables": [ "credits_impot", "reductions", "reductions_plafonnees_esus_sfs", "reductions_plafonnees_om_sofica" ], "start_line_number": 29, "stop_line_number": 62, "value_type": "float" }