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"ast_class": "Return", "col_offset": 4, "end_col_offset": 115, "end_lineno": 65, "lineno": 65, "value": { "args": [ { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 65, "id": "revenu_net_global", "lineno": 65 }, { "ast_class": "BinOp", "col_offset": 35, "end_col_offset": 114, "end_lineno": 65, "left": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 65, "id": "abattement_special_personne_agee_invalide", "lineno": 65 }, "lineno": 65, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 79, "ctx": { "ast_class": "Load" }, "end_col_offset": 114, "end_lineno": 65, "id": "abattement_special_enfants_a_charge", "lineno": 65 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 115, "end_lineno": 65, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 65, "id": "min_", "lineno": 65 }, "keywords": [], "lineno": 65 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 115, "end_lineno": 65, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.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 dateLimite = datetime64('1931-01-01')\n\n age_declarant = foyer_fiscal.declarant_principal('age', period.first_month)\n date_naissance_declarant = foyer_fiscal.declarant_principal('date_naissance', 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.this_year)\n\n age_conjoint = foyer_fiscal.declarant_principal('age', period.first_month)\n date_naissance_conjoint = foyer_fiscal.conjoint('date_naissance', 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.this_year)\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 (((date_naissance_declarant < dateLimite) | declarant_invalide) & (age_declarant > 0))\n + (((date_naissance_conjoint < dateLimite) | conjoint_invalide) & (age_conjoint > 0))\n )\n\n # Vecteur de montants d'abattement pour personnes âges ou invalides\n abattement_special_personne_agee_invalide = (\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 abattement_special_enfants_a_charge = (\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, abattement_special_personne_agee_invalide + abattement_special_enfants_a_charge)\n", "start_line_number": 249, "stop_line_number": 314, "variables": [ "age", "caseF", "caseP", "date_naissance", "nbN", "rng" ] } }, "json_type": "number", "label": "Abattements spéciaux concernant les personnes agées ou invalides et les enfants à charge", "name": "abattements_speciaux_prestations_familiales", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/2036-PGP" }, { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000002185185" } ] }, "referring_variables": [ "aide_logement_base_ressources", "rev_coll" ], "start_line_number": 239, "stop_line_number": 314, "unit": "currency", "value_type": "float" }