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cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 27, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 6, "id": "year", "lineno": 6 } ], "value": { "ast_class": "Attribute", "attr": "this_year", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 6, "id": "period", "lineno": 6 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 7, "id": 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16 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 18, "id": "result", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 20, "end_col_offset": 22, "end_lineno": 18, "lineno": 18, "value": 12 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 18, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Note : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n '''\n year = period.this_year\n imposition_au_bareme = foyer_fiscal('f2op', year)\n assurance_vie_pfu_ir = foyer_fiscal('assurance_vie_pfu_ir', year)\n f2dc = foyer_fiscal('f2dc', year)\n f2fu = foyer_fiscal('f2fu', year)\n f2ts = foyer_fiscal('f2ts', year)\n f2tr = foyer_fiscal('f2tr', year)\n f2tt = foyer_fiscal('f2tt', year)\n f2go = foyer_fiscal('f2go', year)\n\n result = where(imposition_au_bareme, 0, assurance_vie_pfu_ir + f2dc + f2fu + f2ts + f2tr + f2tt + f2go)\n\n return result / 12\n", "start_line_number": 121, "stop_line_number": 139, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tr", "f2ts", "f2tt" ] }, "2019-01-01": { "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": 7, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": "\n Note : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n Nouvelle variable 'Intérêts imposables des obligations remboursables en actions détenues dans le PEA-PME' (2tq) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 27, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "year", "lineno": 8 } ], "value": { "ast_class": "Attribute", "attr": "this_year", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 8, "id": "period", "lineno": 8 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 9, "id": "imposition_au_bareme", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 46, 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"col_offset": 44, "end_col_offset": 78, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 71, "end_lineno": 19, "left": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 19, "id": "assurance_vie_pfu_ir", "lineno": 19 }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 19, "id": "f2dc", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 74, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 19, "id": "f2fu", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 81, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 19, "id": "f2ts", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 19, "id": "f2tr", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 95, "ctx": { "ast_class": "Load" }, "end_col_offset": 99, "end_lineno": 19, "id": "f2tt", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 102, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 19, "id": "f2go", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 109, "ctx": { "ast_class": "Load" }, "end_col_offset": 113, "end_lineno": 19, "id": "f2tq", "lineno": 19 } } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 114, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 19, "id": "where", "lineno": 19 }, "keywords": [], "lineno": 19 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 21, "lineno": 21, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 21, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 21, "id": "result", "lineno": 21 }, "lineno": 21, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 20, "end_col_offset": 22, "end_lineno": 21, "lineno": 21, "value": 12 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 21, "lineno": 1, "name": "formula_2019_01_01" }, "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\nBrochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\nNouvelle variable 'Intérêts imposables des obligations remboursables en actions détenues dans le PEA-PME' (2tq) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "source_code": "def formula_2019_01_01(foyer_fiscal, period, parameters):\n '''\n Note : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n Nouvelle variable 'Intérêts imposables des obligations remboursables en actions détenues dans le PEA-PME' (2tq) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n '''\n year = period.this_year\n imposition_au_bareme = foyer_fiscal('f2op', year)\n assurance_vie_pfu_ir = foyer_fiscal('assurance_vie_pfu_ir', year)\n f2dc = foyer_fiscal('f2dc', year)\n f2fu = foyer_fiscal('f2fu', year)\n f2ts = foyer_fiscal('f2ts', year)\n f2tr = foyer_fiscal('f2tr', year)\n f2tt = foyer_fiscal('f2tt', year)\n f2go = foyer_fiscal('f2go', year)\n f2tq = foyer_fiscal('f2tq', year)\n\n result = where(imposition_au_bareme, 0, assurance_vie_pfu_ir + f2dc + f2fu + f2ts + f2tr + f2tt + f2go + f2tq)\n\n return result / 12\n", "start_line_number": 140, "stop_line_number": 161, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt" ] }, "2020-01-01": { "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": 15, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 15, "lineno": 2, "value": "\n Note : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n\n Nouvelle variable 'Produits des plans d’épargne retraite – sortie en capital' (2tz) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n Source: Brochure pratique revenus 2020 pages 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n\n A compter de l’imposition des revenus de 2020, le montant des revenus 2GO est multiplié par un coefficient de 1,25 pour le calcul de l’impôt sur le revenu quelles que\n soient les modalités d’imposition de ces revenus (prélèvement forfaitaire unique de 12,8% ou option pour le barème progressif). Jusqu'en 2019, ce coefficient ne s'appliquait qu'en\n cas d'option pour le barème progressif.\n Sources:\n - Brochure pratique revenus 2020 page 130: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n - Brochure pratique revenus 2019 page 120: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 27, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 16, "id": "year", "lineno": 16 } ], "value": { "ast_class": "Attribute", "attr": "this_year", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 16, "id": "period", "lineno": 16 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 17, "id": "imposition_au_bareme", "lineno": 17 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 46, "end_lineno": 17, "lineno": 17, "value": "f2op" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 17, "id": "year", "lineno": 17 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 53, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 17, "id": "foyer_fiscal", "lineno": 17 }, "keywords": [], "lineno": 17 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 18, "id": "P", "lineno": 18 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 18, "lineno": 18, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 18, "id": "period", "lineno": 18 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 18, "id": "parameters", "lineno": 18 }, "keywords": [], "lineno": 18 } } } } }, { "ast_class": "Assign", 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"end_col_offset": 8, "end_lineno": 20, "id": "f2dc", "lineno": 20 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 20, "lineno": 20, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 20, "id": "year", "lineno": 20 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 37, "end_lineno": 20, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 20, "id": "foyer_fiscal", "lineno": 20 }, "keywords": [], "lineno": 20 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 21, "id": "f2fu", "lineno": 21 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 21, "lineno": 21, 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24, "end_col_offset": 30, "end_lineno": 26, "lineno": 26, "value": "f2tq" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 26, "id": "year", "lineno": 26 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 37, "end_lineno": 26, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 26, "id": "foyer_fiscal", "lineno": 26 }, "keywords": [], "lineno": 26 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 27, "lineno": 27, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 27, "id": "f2tz", "lineno": 27 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 27, "lineno": 27, "value": "f2tz" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 27, "id": "year", "lineno": 27 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 37, "end_lineno": 27, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 27, "id": "foyer_fiscal", "lineno": 27 }, "keywords": [], "lineno": 27 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 163, "end_lineno": 29, "lineno": 29, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 29, "id": "result", "lineno": 29 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 29, "id": "imposition_au_bareme", "lineno": 29 }, { "ast_class": "Constant", "col_offset": 41, "end_col_offset": 42, "end_lineno": 29, "lineno": 29, "value": 0 }, { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 162, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 155, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 148, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 99, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 92, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 85, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 78, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 44, "end_col_offset": 71, "end_lineno": 29, "left": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 29, "id": "assurance_vie_pfu_ir", "lineno": 29 }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 29, "id": "f2dc", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 74, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 29, "id": "f2fu", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 81, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 29, "id": "f2ts", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 29, "id": "f2tr", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 95, "ctx": { "ast_class": "Load" }, "end_col_offset": 99, "end_lineno": 29, "id": "f2tt", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 102, "end_col_offset": 148, "end_lineno": 29, "left": { "ast_class": "Name", "col_offset": 102, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 29, "id": "f2go", "lineno": 29 }, "lineno": 29, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 109, "ctx": { "ast_class": "Load" }, "end_col_offset": 148, "end_lineno": 29, "lineno": 29, "value": { "ast_class": "Name", "col_offset": 109, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 29, "id": "P", "lineno": 29 } } } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 151, "ctx": { "ast_class": "Load" }, "end_col_offset": 155, "end_lineno": 29, "id": "f2tq", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 158, "ctx": { "ast_class": "Load" }, "end_col_offset": 162, "end_lineno": 29, "id": "f2tz", "lineno": 29 } } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 163, "end_lineno": 29, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 29, "id": "where", "lineno": 29 }, "keywords": [], "lineno": 29 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 31, "lineno": 31, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 31, "id": "result", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 20, "end_col_offset": 22, "end_lineno": 31, "lineno": 31, "value": 12 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 31, "lineno": 1, "name": "formula_2020_01_01" }, "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n\nNouvelle variable 'Produits des plans d’épargne retraite – sortie en capital' (2tz) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\nSource: Brochure pratique revenus 2020 pages 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n\nA compter de l’imposition des revenus de 2020, le montant des revenus 2GO est multiplié par un coefficient de 1,25 pour le calcul de l’impôt sur le revenu quelles que\nsoient les modalités d’imposition de ces revenus (prélèvement forfaitaire unique de 12,8% ou option pour le barème progressif). Jusqu'en 2019, ce coefficient ne s'appliquait qu'en\ncas d'option pour le barème progressif.\nSources:\n - Brochure pratique revenus 2020 page 130: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n - Brochure pratique revenus 2019 page 120: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "source_code": "def formula_2020_01_01(foyer_fiscal, period, parameters):\n '''\n Note : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n\n Nouvelle variable 'Produits des plans d’épargne retraite – sortie en capital' (2tz) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n Source: Brochure pratique revenus 2020 pages 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n\n A compter de l’imposition des revenus de 2020, le montant des revenus 2GO est multiplié par un coefficient de 1,25 pour le calcul de l’impôt sur le revenu quelles que\n soient les modalités d’imposition de ces revenus (prélèvement forfaitaire unique de 12,8% ou option pour le barème progressif). Jusqu'en 2019, ce coefficient ne s'appliquait qu'en\n cas d'option pour le barème progressif.\n Sources:\n - Brochure pratique revenus 2020 page 130: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n - Brochure pratique revenus 2019 page 120: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n '''\n year = period.this_year\n imposition_au_bareme = foyer_fiscal('f2op', year)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n assurance_vie_pfu_ir = foyer_fiscal('assurance_vie_pfu_ir', year)\n f2dc = foyer_fiscal('f2dc', year)\n f2fu = foyer_fiscal('f2fu', year)\n f2ts = foyer_fiscal('f2ts', year)\n f2tr = foyer_fiscal('f2tr', year)\n f2tt = foyer_fiscal('f2tt', year)\n f2go = foyer_fiscal('f2go', year)\n f2tq = foyer_fiscal('f2tq', year)\n f2tz = foyer_fiscal('f2tz', year)\n\n result = where(imposition_au_bareme, 0, assurance_vie_pfu_ir + f2dc + f2fu + f2ts + f2tr + f2tt + f2go * P.majoration_revenus_reputes_distribues + f2tq + f2tz)\n\n return result / 12\n", "start_line_number": 162, "stop_line_number": 193, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2tz" ] } }, "json_type": "number", "label": "Revenus des valeurs et capitaux mobiliers soumis au prélèvement forfaitaire unique (partie impôt sur le revenu)", "last_value_still_valid_on": "2020-01-01", "name": "revenus_capitaux_prelevement_forfaitaire_unique_ir", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "rev_coll", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "rfr" ], "set_input": "set_input_divide_by_period", "start_line_number": 113, "stop_line_number": 193, "unit": "currency", "value_type": "float" }