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on regarde seulement la personne de référence du ménage\n (2) pour la condition relative à l'ASPA l'ASI et l'AAH, on fait la somme de ces prestations à l'échelle du ménage\n (3) pour la condition relative à l'ISF-IFI, on fait la somme de ces impôts à l'échelle du ménage\n (4) on ne prend pas en compte les prolongements temporaires d'exonération pour certains contribuables\n ayant perdu l'éligibilité à l'éxonération (I bis de l'art. 1414 du CGI)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 32, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 10, "id": "janvier", "lineno": 10 } ], "value": { "ast_class": "Attribute", "attr": "first_month", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 10, 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"id": "condition_rfr_exoneration_th", "lineno": 33 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 15, "end_lineno": 34, "lineno": 34, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 34, "id": "exon", "lineno": 34 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 15, "end_lineno": 34, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nHypothèses :\n (1) pour la condition de plus de 60 ans ou veuf, on regarde seulement la personne de référence du ménage\n (2) pour la condition relative à l'ASPA l'ASI et l'AAH, on fait la somme de ces prestations à l'échelle du ménage\n (3) pour la condition relative à l'ISF-IFI, on fait la somme de ces impôts à l'échelle du ménage\n (4) on ne prend pas en compte les prolongements temporaires d'exonération pour certains contribuables\n ayant perdu l'éligibilité à l'éxonération (I bis de l'art. 1414 du CGI)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.exon_age_min" ], "source_code": "def formula_2017_01_01(menage, period, parameters):\n '''\n Hypothèses :\n (1) pour la condition de plus de 60 ans ou veuf, on regarde seulement la personne de référence du ménage\n (2) pour la condition relative à l'ASPA l'ASI et l'AAH, on fait la somme de ces prestations à l'échelle du ménage\n (3) pour la condition relative à l'ISF-IFI, on fait la somme de ces impôts à l'échelle du ménage\n (4) on ne prend pas en compte les prolongements temporaires d'exonération pour certains contribuables\n ayant perdu l'éligibilité à l'éxonération (I bis de l'art. 1414 du CGI)\n '''\n janvier = period.first_month\n\n age_personne_de_reference = menage.personne_de_reference('age', janvier)\n age_conjoint = menage.conjoint('age', janvier)\n statut_marital = menage.personne_de_reference('statut_marital', janvier)\n\n aah_i = menage.members('aah', period, options = [ADD])\n asi_i = menage.members('asi', period, options = [ADD])\n aspa_i = menage.members.famille('aspa', period, options = [ADD])\n aah = menage.sum(aah_i)\n asi = menage.sum(asi_i)\n aspa = menage.sum(aspa_i, role = Famille.DEMANDEUR)\n\n isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period.last_year)\n isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n\n condition_rfr_exoneration_th_i = menage.members.foyer_fiscal('condition_rfr_exoneration_th', period)\n condition_rfr_exoneration_th = menage.all(condition_rfr_exoneration_th_i)\n\n P = parameters(period).taxation_indirecte.taxe_habitation\n\n exon_non_soumis_a_condition_rfr = (asi > 0) + (aspa > 0)\n exon_soumis_a_condition_rfr = ((age_personne_de_reference >= P.exon_age_min) + (age_conjoint >= P.exon_age_min) + (statut_marital == TypesStatutMarital.veuf)) * (isf_ifi == 0) + (aah > 0)\n exon = exon_non_soumis_a_condition_rfr + exon_soumis_a_condition_rfr * condition_rfr_exoneration_th\n return exon\n", "start_line_number": 44, "stop_line_number": 78, "variables": [ "aah", "age", "asi", "aspa", "condition_rfr_exoneration_th", "isf_ifi", "statut_marital" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Exonération de la taxe d'habitation", "last_review": "2017-01-01", "name": "exonere_taxe_habitation", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F42.xhtml" } ] }, "referring_variables": [ "abattement_personnes_condition_modeste_th_commune", "abattement_personnes_condition_modeste_th_epci", "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation_commune_epci_avant_degrevement" ], "start_line_number": 36, "stop_line_number": 78, "value_type": "bool" }