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locatifs intermediaires (loi Duflot)\n2014\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.duflot.plafond", "impot_revenu.calcul_reductions_impots.duflot.taux_m", "impot_revenu.calcul_reductions_impots.duflot.taux_om" ], "source_code": "def formula_2014_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements locatifs intermediaires (loi Duflot)\n 2014\n '''\n invest_domtom_2013 = foyer_fiscal('f7gi', period)\n invest_domtom_2014 = foyer_fiscal('f7el', period)\n invest_metropole_2013 = foyer_fiscal('f7gh', period)\n invest_metropole_2014 = foyer_fiscal('f7ek', period)\n report_reduc_2013 = foyer_fiscal('f7fi', period)\n f7qb = foyer_fiscal('f7qb', period) # Dépenses entrant dans la réduction Pinel\n f7qc = foyer_fiscal('f7qc', period) # Dépenses entrant dans la réduction Pinel\n f7qd = foyer_fiscal('f7qd', period) # Dépenses entrant dans la réduction Pinel\n P = parameters(period).impot_revenu.calcul_reductions_impots.duflot\n\n max1 = max_(0, P.plafond - invest_domtom_2014 - f7qd) # 2014 : plafond commun 'duflot' et 'rpinel'\n max2 = max_(0, max1 - f7qc)\n max3 = max_(0, max2 - invest_metropole_2014 - f7qb) # noqa F841\n\n return (\n P.taux_m * (\n min_(max_(0, P.plafond - invest_domtom_2013), invest_metropole_2013)\n + min_(max_(0, max2 - invest_domtom_2014), invest_metropole_2014)\n )\n + P.taux_om * (\n min_(P.plafond, invest_domtom_2013)\n + min_(P.plafond, invest_domtom_2014)\n )\n ) / 9 + report_reduc_2013\n", "start_line_number": 2556, "stop_line_number": 2585, "variables": [ "f7ek", "f7el", "f7fi", "f7gh", "f7gi", "f7qb", "f7qc", "f7qd" ] }, "2015-01-01": { "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", 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"col_offset": 12, "end_col_offset": 13, "end_lineno": 34, "lineno": 34, "value": 9 } }, "lineno": 25, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 34, "id": "report_reduction_depuis_2013", "lineno": 34 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 44, "end_lineno": 34, "lineno": 1, "name": "formula_2015_01_01" }, "documentation": "\nInvestissements locatifs intermediaires (loi Duflot)\n2015\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.duflot.plafond", "impot_revenu.calcul_reductions_impots.duflot.taux_m", "impot_revenu.calcul_reductions_impots.duflot.taux_om" ], "source_code": "def formula_2015_01_01(foyer_fiscal, period, parameters):\n '''\n Investissements locatifs intermediaires (loi Duflot)\n 2015\n '''\n invest_domtom_2013 = foyer_fiscal('f7gi', period)\n invest_domtom_2014 = foyer_fiscal('f7el', period)\n invest_metropole_2013 = foyer_fiscal('f7gh', period)\n invest_metropole_2014 = foyer_fiscal('f7ek', period)\n year = period.start.year\n\n report_reduction_depuis_2013 = sum(\n foyer_fiscal(case_report, period)\n for case_report in [\n 'f7fi',\n 'f7fk',\n 'f7fr',\n 'f7fv',\n 'f7fw',\n ][0:year - 2013]\n )\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.duflot\n\n return (\n P.taux_m * (\n min_(P.plafond - invest_domtom_2013, invest_metropole_2013)\n + min_(P.plafond - invest_domtom_2014, invest_metropole_2014)\n )\n + P.taux_om * (\n min_(P.plafond, invest_domtom_2013)\n + min_(P.plafond, invest_domtom_2014)\n )\n ) / 9 + report_reduction_depuis_2013\n", "start_line_number": 2586, "stop_line_number": 2620, "variables": [ "f7ek", "f7el", "f7fi", "f7fk", "f7fr", "f7fv", "f7fw", "f7gh", "f7gi" ] } }, "json_type": "number", "label": "Réduction d'impôt en faveur de l'investissement locatif intermédiaire - Dispositif Duflot", "last_review": "2015-01-01", "name": "duflot", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/8425-PGP" } ] }, "referring_variables": [ "reductions" ], "start_line_number": 2533, "stop_line_number": 2620, "unit": "currency", "value_type": "float" }