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"impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_superieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_moins_3_ans", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_plus_3_ans_pre_2018", "impot_revenu.calcul_impot_revenu.pv.pea.taux_avant_2_ans", "impot_revenu.calcul_impot_revenu.pv.pea.taux_posterieur", "impot_revenu.calcul_impot_revenu.pv.plus_values.taux_pv_entrep", "impot_revenu.calcul_impot_revenu.pv.pv_cession_valeurs_mobilieres_pv_professionnelles.taux", "impot_revenu.calcul_impot_revenu.pv.pvce" ], "source_code": "def formula_2012_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des plus values\n '''\n f3sa_2012 = foyer_fiscal('f3sa_2012', period)\n f3sj = foyer_fiscal('f3sj', period)\n f3sk = foyer_fiscal('f3sk', period)\n f3vg = foyer_fiscal('f3vg', period)\n f3vh = foyer_fiscal('f3vh', period)\n f3vl = foyer_fiscal('f3vl', period)\n f3vt = foyer_fiscal('f3vt', period)\n f3vm = foyer_fiscal('f3vm', period)\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n rpns_pvce_i = foyer_fiscal.members('rpns_pvce', period)\n pv = parameters(period).impot_revenu.calcul_impot_revenu.pv\n\n rpns_pvce = foyer_fiscal.sum(rpns_pvce_i)\n\n return round_(\n pv.pvce * rpns_pvce\n + pv.pv_cession_valeurs_mobilieres_pv_professionnelles.taux * max_(0, f3vg - f3vh)\n + pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux2\n + pv.pv_cession_valeurs_mobilieres_pv_professionnelles.taux * f3vl\n + pv.pea.taux_avant_2_ans * f3vm\n + pv.pea.taux_posterieur * f3vt\n + pv.plus_values.taux_pv_entrep * f3sa_2012\n + pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux3\n + pv.actions_gratuites.cession_moins_2.taux_tranche_superieure * glo_taxation_ir_forfaitaire_taux4\n + pv.bspce.taux_plus_3_ans_pre_2018 * f3sj\n + pv.bspce.taux_moins_3_ans * f3sk\n )\n", "start_line_number": 1903, "stop_line_number": 1936, "variables": [ "f3sa_2012", "f3sj", "f3sk", "f3vg", "f3vh", "f3vl", "f3vm", "f3vt", "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4", "rpns_pvce" ] }, "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 } ], 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"Call", "col_offset": 11, "end_col_offset": 9, "end_lineno": 26, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 17, "id": "round_", "lineno": 17 }, "keywords": [], "lineno": 17 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 26, "lineno": 1, "name": "formula_2013_01_01" }, "documentation": "\nTaxation des plus values (hors bareme)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_superieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_moins_3_ans", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_plus_3_ans_pre_2018", "impot_revenu.calcul_impot_revenu.pv.pea.taux_avant_2_ans", "impot_revenu.calcul_impot_revenu.pv.pea.taux_posterieur", "impot_revenu.calcul_impot_revenu.pv.pvce" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des plus values (hors bareme)\n '''\n f3sj = foyer_fiscal('f3sj', period)\n f3sk = foyer_fiscal('f3sk', period)\n f3vm = foyer_fiscal('f3vm', period)\n f3vt = foyer_fiscal('f3vt', period)\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n rpns_pvce_i = foyer_fiscal.members('rpns_pvce', period)\n\n rpns_pvce = foyer_fiscal.sum(rpns_pvce_i)\n pv = parameters(period).impot_revenu.calcul_impot_revenu.pv\n\n return round_(\n pv.pvce * rpns_pvce\n + pv.pea.taux_avant_2_ans * f3vm\n + pv.pea.taux_posterieur * f3vt\n + pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux2\n + pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux3\n + pv.actions_gratuites.cession_moins_2.taux_tranche_superieure * glo_taxation_ir_forfaitaire_taux4\n + pv.bspce.taux_plus_3_ans_pre_2018 * f3sj\n + pv.bspce.taux_moins_3_ans * f3sk\n )\n", "start_line_number": 1937, "stop_line_number": 1963, "variables": [ "f3sj", "f3sk", "f3vm", "f3vt", "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4", "rpns_pvce" ] }, "2016-01-01": { "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, 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"openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_superieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_moins_3_ans", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_plus_3_ans_pre_2018", "impot_revenu.calcul_impot_revenu.pv.pea.taux_avant_2_ans", "impot_revenu.calcul_impot_revenu.pv.pea.taux_posterieur", "impot_revenu.calcul_impot_revenu.pv.pvce", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_cas_general", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_conditionnel" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des plus values (hors bareme)\n '''\n f3sj = foyer_fiscal('f3sj', period)\n f3sk = foyer_fiscal('f3sk', period)\n f3vm = foyer_fiscal('f3vm', period)\n f3vt = foyer_fiscal('f3vt', period)\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n f3wi = foyer_fiscal('f3wi', period)\n f3wj = foyer_fiscal('f3wj', period)\n rpns_pvce_i = foyer_fiscal.members('rpns_pvce', period)\n\n rpns_pvce = foyer_fiscal.sum(rpns_pvce_i)\n pv = parameters(period).impot_revenu.calcul_impot_revenu.pv\n\n return round_(\n pv.pvce * rpns_pvce\n + pv.pea.taux_avant_2_ans * f3vm\n + pv.pea.taux_posterieur * f3vt\n + pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux2\n + pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux3\n + pv.actions_gratuites.cession_moins_2.taux_tranche_superieure * glo_taxation_ir_forfaitaire_taux4\n + pv.bspce.taux_plus_3_ans_pre_2018 * f3sj\n + pv.bspce.taux_moins_3_ans * f3sk\n + pv.report_impot_expire.taux_cas_general * f3wi\n + pv.report_impot_expire.taux_conditionnel * f3wj\n )\n", "start_line_number": 1964, "stop_line_number": 1994, "variables": [ "f3sj", "f3sk", "f3vm", "f3vt", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4", "rpns_pvce" ] }, "2017-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Taxation des plus-values (hors imposition au barème), en excluant, à partir de 2018, celles imposées au PFU\n (qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 97, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 6, "id": "glo_taxation_ir_forfaitaire_taux2", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 6, "lineno": 6, "value": "glo_taxation_ir_forfaitaire_taux2" }, { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, 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"Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 32, "id": "f3pi", "lineno": 32 } } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 9, "end_lineno": 33, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 21, "id": "round_", "lineno": 21 }, "keywords": [], "lineno": 21 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 33, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nTaxation des plus-values (hors imposition au barème), en excluant, à partir de 2018, celles imposées au PFU\n(qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_superieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_moins_3_ans", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_plus_3_ans_pre_2018", "impot_revenu.calcul_impot_revenu.pv.etnc", "impot_revenu.calcul_impot_revenu.pv.pea.taux_avant_2_ans", "impot_revenu.calcul_impot_revenu.pv.pea.taux_posterieur", "impot_revenu.calcul_impot_revenu.pv.pvce", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_cas_general", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_conditionnel" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des plus-values (hors imposition au barème), en excluant, à partir de 2018, celles imposées au PFU\n (qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n '''\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n f3sj = foyer_fiscal('f3sj', period)\n f3sk = foyer_fiscal('f3sk', period)\n f3vm = foyer_fiscal('f3vm', period)\n f3vt = foyer_fiscal('f3vt', period)\n f3wi = foyer_fiscal('f3wi', period)\n f3wj = foyer_fiscal('f3wj', period)\n f3pi = foyer_fiscal('f3pi', period)\n rpns_pvce_i = foyer_fiscal.members('rpns_pvce', period)\n\n rpns_pvce = foyer_fiscal.sum(rpns_pvce_i)\n pv = parameters(period).impot_revenu.calcul_impot_revenu.pv\n\n return round_(\n pv.pvce * rpns_pvce\n + pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux2\n + pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux3\n + pv.actions_gratuites.cession_moins_2.taux_tranche_superieure * glo_taxation_ir_forfaitaire_taux4\n + pv.bspce.taux_plus_3_ans_pre_2018 * f3sj\n + pv.bspce.taux_moins_3_ans * f3sk\n + pv.pea.taux_avant_2_ans * f3vm\n + pv.pea.taux_posterieur * f3vt\n + pv.report_impot_expire.taux_cas_general * f3wi\n + pv.report_impot_expire.taux_conditionnel * f3wj\n + pv.etnc * f3pi\n )\n", "start_line_number": 1995, "stop_line_number": 2028, "variables": [ "f3pi", "f3sj", "f3sk", "f3vm", "f3vt", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4", "rpns_pvce" ] }, "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Taxation des plus-values (hors imposition au barème), en excluant celles imposées au PFU\n (qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 97, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 6, "id": "glo_taxation_ir_forfaitaire_taux2", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 6, "lineno": 6, "value": "glo_taxation_ir_forfaitaire_taux2" }, 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plus-values (hors imposition au barème), en excluant celles imposées au PFU\n(qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_moins_2.taux_tranche_superieure", "impot_revenu.calcul_impot_revenu.pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_moins_3_ans", "impot_revenu.calcul_impot_revenu.pv.bspce.taux_plus_3_ans_pre_2018", "impot_revenu.calcul_impot_revenu.pv.etnc", "impot_revenu.calcul_impot_revenu.pv.pvce", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_cas_general", "impot_revenu.calcul_impot_revenu.pv.report_impot_expire.taux_conditionnel", "impot_revenu.calcul_revenus_imposables.rpns.taux10" ], "source_code": "def formula_2019_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des plus-values (hors imposition au barème), en excluant celles imposées au PFU\n (qui sont à impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py)\n '''\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n f3sj = foyer_fiscal('f3sj', period)\n f3sk = foyer_fiscal('f3sk', period)\n f3wi = foyer_fiscal('f3wi', period)\n f3wj = foyer_fiscal('f3wj', period)\n rpns_info_i = foyer_fiscal.members('rpns_info', period)\n\n f3pi = foyer_fiscal('f3pi', period)\n rpns_pvce_i = foyer_fiscal.members('rpns_pvce', period)\n\n rpns_pvce = foyer_fiscal.sum(rpns_pvce_i)\n rpns_info = foyer_fiscal.sum(rpns_info_i)\n pv = parameters(period).impot_revenu.calcul_impot_revenu.pv\n parameters_rpns = parameters(period).impot_revenu.calcul_revenus_imposables.rpns\n\n return round_(\n pv.pvce * rpns_pvce\n + pv.actions_gratuites.cession_plus_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux2\n + pv.actions_gratuites.cession_moins_2.taux_tranche_inferieure * glo_taxation_ir_forfaitaire_taux3\n + pv.actions_gratuites.cession_moins_2.taux_tranche_superieure * glo_taxation_ir_forfaitaire_taux4\n + parameters_rpns.taux10 * rpns_info\n + pv.bspce.taux_plus_3_ans_pre_2018 * f3sj\n + pv.bspce.taux_moins_3_ans * f3sk\n + pv.report_impot_expire.taux_cas_general * f3wi\n + pv.report_impot_expire.taux_conditionnel * f3wj\n + pv.etnc * f3pi\n )\n", "start_line_number": 2029, "stop_line_number": 2063, "variables": [ "f3pi", "f3sj", "f3sk", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4", "rpns_info", "rpns_pvce" ] } }, "json_type": "number", "label": "Taxation forfaitaire des plus-values", "last_value_still_valid_on": "2025-01-09", "name": "taxation_plus_values_hors_bareme", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/6957-PGP" } ] }, "referring_variables": [ "autres_impositions_forfaitaires", "iai" ], "start_line_number": 1896, "stop_line_number": 2063, "unit": "currency", "value_type": "float" }