description: Abattement minimum par bénéficiaire
values:
  1978-01-01:
    value: 1800
  1992-01-01:
    value: 1860
  1993-01-01:
    value: 1900
  1994-01-01:
    value: 1930
  1995-01-01:
    value: 1960
  1996-01-01:
    value: 2000
  1997-01-01:
    value: 2020
  1998-01-01:
    value: 2040
  1999-01-01:
    value: 2050
  2000-01-01:
    value: 2080
  2001-01-01:
    value: 323
  2002-01-01:
    value: 328
  2003-01-01:
    value: 334
  2004-01-01:
    value: 340
  2005-01-01:
    value: 346
  2006-01-01:
    value: 352
  2007-01-01:
    value: 357
  2008-01-01:
    value: 367
  2009-01-01:
    value: 368
  2010-01-01:
    value: 374
  2014-01-01:
    value: 379
  2017-01-01:
    value: 383
  2018-01-01:
    value: 389
  2019-01-01:
    value: 393
metadata:
  unit: currency
  reference:
  - href: https://www.ipp.eu/baremes-ipp/impot-sur-le-revenu/calcul_revenus_imposables/deductions/
  - href: http://bofip.impots.gouv.fr/bofip/7458-PGP#7458-PGP_Plafond_de_labattement_33
  - href: https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000034597100&cidTexte=LEGITEXT000006069577