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"end_col_offset": 15, "end_lineno": 70, "id": "min_", "lineno": 70 }, "keywords": [], "lineno": 70 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 51, "end_lineno": 70, "lineno": 1, "name": "formula" }, "documentation": "\nAbattements spéciaux pour :\n\n- pour personnes âges ou invalides ;\n- pour enfants à charge ayant fondé un foyer distinct.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie.montant", "impot_revenu.calcul_revenus_imposables.abat_rni.personne_agee_ou_invalide.montant_1", "impot_revenu.calcul_revenus_imposables.abat_rni.personne_agee_ou_invalide.montant_2", "impot_revenu.calcul_revenus_imposables.abat_rni.personne_agee_ou_invalide.plafond_1", "impot_revenu.calcul_revenus_imposables.abat_rni.personne_agee_ou_invalide.plafond_2" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Abattements spéciaux pour :\n\n - pour personnes âges ou invalides ;\n - pour enfants à charge ayant fondé un foyer distinct.\n '''\n\n # Âge déclarant·e principal·e\n age_declarant = foyer_fiscal.declarant_principal('age', period.first_month)\n\n # Titulaire d'une pension pour une invalidité d'au moins 40 % ou d'une carte\n # d'invalidité d'au moins 80%\n declarant_invalide = foyer_fiscal('caseP', period)\n\n # Âge conjoint·e\n age_conjoint = foyer_fiscal.conjoint('age', period.first_month)\n\n # Conjoint·e titulaire d'une pension ou d'une carte d'invalidité (vivant ou\n # décédé l'année de perception des revenus)\n conjoint_invalide = foyer_fiscal('caseF', period)\n\n # Revenu net global\n revenu_net_global = foyer_fiscal('rng', period)\n\n # Nombre d'enfants marié·e·s/pacse·é·s et d'enfants non mari·é·s charg·é·s de\n # famille\n nombre_enfants = foyer_fiscal('nbN', period)\n\n # Abattements pour revenu net imposable\n abattements = parameters(period).impot_revenu.calcul_revenus_imposables.abat_rni\n\n # Abattement pour personnes agées de + de 65 ans ou invalide\n abattement_age_ou_invalidite = abattements.personne_agee_ou_invalide\n\n # Abattement pour rattachement d'enfants mari·é·s\n abattement_enfant_marie = abattements.enfant_marie\n\n # Vecteur de foyers eligibles aux abattements spéciaux\n foyers_eligibles = (\n (((age_declarant >= 65) | declarant_invalide) & (age_declarant > 0))\n + (((age_conjoint >= 65) | conjoint_invalide) & (age_conjoint > 0))\n )\n\n # Vecteur de montants d'abattement pour personnes âges ou invalides\n as_inv = (\n foyers_eligibles\n * (\n (\n + abattement_age_ou_invalidite.montant_1\n * (revenu_net_global <= abattement_age_ou_invalidite.plafond_1)\n )\n + (\n + abattement_age_ou_invalidite.montant_2\n * (\n (revenu_net_global > abattement_age_ou_invalidite.plafond_1)\n & (revenu_net_global <= abattement_age_ou_invalidite.plafond_2)\n )\n )\n )\n )\n\n # Vecteur de montants d'abattement pour enfants à charge\n as_enf = (\n nombre_enfants\n * abattement_enfant_marie.montant\n )\n\n # Le montant total d'abattement ne peut pas être supérieur au revenu net global\n return min_(revenu_net_global, as_inv + as_enf)\n", "start_line_number": 3078, "stop_line_number": 3148, "variables": [ "age", "caseF", "caseP", "nbN", "rng" ] } }, "json_type": "number", "label": "Abattements spéciaux", "name": "abat_spe", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/2036-PGP" } ] }, "referring_variables": [ "rni" ], "start_line_number": 3071, "stop_line_number": 3148, "unit": "currency", "value_type": "float" }