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32, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nNote Importante : on ne prend pas en compte l'exclusion de ce dégrèvement des hausses de taux et d'abattements depuis 2018.\nDans les faits :\n - si les variations de taux de taxation et d'abattements votés par les communes et EPCI depuis 2017\n entrainent une baisse ou une non variation de la taxe d'habitation, le dégrèvement s'applique au\n montant de taxe d'habitation avec taux et abattements actualisés;\n - si ces variations entrainent une hausse de la taxe d'habitation, le dégrèvement d'office est\n appliqué à la taxe d'habitation qui aurait été payée en N (avec N>=2018) avec les taux de taxation\n et d'abattements votés par les communes et EPCI en 2017.\nDans ce code, on suppose qu'on est toujours dans le premier cas.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.taux_inf_plaf" ], "source_code": "def formula_2018_01_01(menage, period, parameters):\n '''\n Note Importante : on ne prend pas en compte l'exclusion de ce dégrèvement des hausses de taux et d'abattements depuis 2018.\n Dans les faits :\n - si les variations de taux de taxation et d'abattements votés par les communes et EPCI depuis 2017\n entrainent une baisse ou une non variation de la taxe d'habitation, le dégrèvement s'applique au\n montant de taxe d'habitation avec taux et abattements actualisés;\n - si ces variations entrainent une hausse de la taxe d'habitation, le dégrèvement d'office est\n appliqué à la taxe d'habitation qui aurait été payée en N (avec N>=2018) avec les taux de taxation\n et d'abattements votés par les communes et EPCI en 2017.\n Dans ce code, on suppose qu'on est toujours dans le premier cas.\n '''\n\n # Calcul de l'éligibilité en fonction du revenu fiscal de référence et de la perception de l'ISF-IFI\n P_degrev = parameters(period).taxation_indirecte.taxe_habitation.degrevement_d_office\n isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period.last_year)\n isf_ifi_menage = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n rfr_i = menage.members.foyer_fiscal('rfr', period.last_year)\n rfr_menage = menage.sum(rfr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n nbptr_i = menage.members.foyer_fiscal('nbptr', period.last_year)\n nbptr_menage = menage.sum(nbptr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n plafond_rfr_degrev = P_degrev.plaf_rfr_degrev.premiere_part + P_degrev.plaf_rfr_degrev.deux_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 1)) / 0.5 + P_degrev.plaf_rfr_degrev.autres_demi_parts_supp * (max_(nbptr_menage - 2, 0)) / 0.5\n plafond_rfr_degrev_degressif = P_degrev.plaf_rfr_degrev_degressif.premiere_part + P_degrev.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 1)) / 0.5 + P_degrev.plaf_rfr_degrev_degressif.autres_demi_parts_supp * (max_(nbptr_menage - 2, 0)) / 0.5\n elig_degrev = (isf_ifi_menage == 0) * (rfr_menage <= plafond_rfr_degrev)\n elig_degrev_degressif = (isf_ifi_menage == 0) * (elig_degrev == 0) * (rfr_menage <= plafond_rfr_degrev_degressif)\n\n # Calcul du dégrèvement\n taxe_habitation_commune_epci_apres_degrevement_plafonnement = menage('taxe_habitation_commune_epci_apres_degrevement_plafonnement', period)\n degrev = P_degrev.taux_inf_plaf * taxe_habitation_commune_epci_apres_degrevement_plafonnement\n degrev_degressif = degrev * max_((plafond_rfr_degrev_degressif - rfr_menage) / (plafond_rfr_degrev_degressif - plafond_rfr_degrev), 0)\n\n return degrev * elig_degrev + degrev_degressif * elig_degrev_degressif\n", "start_line_number": 371, "stop_line_number": 403, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_apres_degrevement_plafonnement" ] }, "2020-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 23, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 39, "end_col_offset": 49, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], 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de plafonnement est appliqué à taxe_habitation_commune_epci_avant_degrevement\n (au lieu de taxe_habitation_commune_epci_apres_degrevement_plafonnement)\n '''\n\n # Calcul de l'éligibilité en fonction du revenu fiscal de référence et de la perception de l'ISF-IFI\n P_degrev = parameters(period).taxation_indirecte.taxe_habitation.degrevement_d_office\n isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period.last_year)\n isf_ifi_menage = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n rfr_i = menage.members.foyer_fiscal('rfr', period.last_year)\n rfr_menage = menage.sum(rfr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n nbptr_i = menage.members.foyer_fiscal('nbptr', period.last_year)\n nbptr_menage = menage.sum(nbptr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n plafond_rfr_degrev = P_degrev.plaf_rfr_degrev.premiere_part + P_degrev.plaf_rfr_degrev.deux_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 1)) / 0.5 + P_degrev.plaf_rfr_degrev.autres_demi_parts_supp * (max_(nbptr_menage - 2, 0)) / 0.5\n plafond_rfr_degrev_degressif = P_degrev.plaf_rfr_degrev_degressif.premiere_part + P_degrev.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 1)) / 0.5 + P_degrev.plaf_rfr_degrev_degressif.autres_demi_parts_supp * (max_(nbptr_menage - 2, 0)) / 0.5\n elig_degrev = (isf_ifi_menage == 0) * (rfr_menage <= plafond_rfr_degrev)\n elig_degrev_degressif = (isf_ifi_menage == 0) * (elig_degrev == 0) * (rfr_menage <= plafond_rfr_degrev_degressif)\n elig_degrev_sup_plaf = (elig_degrev == 0)\n\n # Calcul du dégrèvement\n taxe_habitation_commune_epci_avant_degrevement = menage('taxe_habitation_commune_epci_avant_degrevement', period)\n degrev = P_degrev.taux_inf_plaf * taxe_habitation_commune_epci_avant_degrevement\n degrev_degressif = degrev * max_((plafond_rfr_degrev_degressif - rfr_menage) / (plafond_rfr_degrev_degressif - plafond_rfr_degrev), 0)\n degrev_sup_plaf = P_degrev.taux_sup_plaf * max_(taxe_habitation_commune_epci_avant_degrevement - degrev_degressif, 0)\n\n return degrev * elig_degrev + degrev_degressif * elig_degrev_degressif + degrev_sup_plaf * elig_degrev_sup_plaf\n", "start_line_number": 404, "stop_line_number": 431, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_avant_degrevement" ] } }, "json_type": "number", "label": "Dégrèvement d'office de la taxe d'habitation", "last_review": "2020-01-01", "name": "degrevement_office_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000036441815&cidTexte=LEGITEXT000006069577&dateTexte=20190513&categorieLien=id&oldAction=&nbResultRech=" } ] }, "referring_variables": [ "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation" ], "start_line_number": 364, "stop_line_number": 431, "value_type": "float" }