{
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  "description": {
    "2021-07-27": [
      {
        "href": "https://www.service-public.fr/particuliers/vosdroits/F10864",
        "note": "La vente d'un bien immobilier est imposable sur le revenu, sauf s'il s'agit de la résidence principale.",
        "title": "Service-Public.fr"
      }
    ]
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  "formulas": {
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        ],
        "col_offset": 0,
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        "end_col_offset": 17,
        "end_lineno": 9,
        "lineno": 1,
        "name": "formula"
      },
      "documentation": "\nImpôt sur le revenu afférent à la plus-value immobilière (CGI, art. 150 U, 150 UC-I et 150 UD)\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/plus_values_immobilieres.py",
      "parameters": [
        "impot_revenu.calcul_impot_revenu.pv.pv_immo.taux"
      ],
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    '''\n    Impôt sur le revenu afférent à la plus-value immobilière (CGI, art. 150 U, 150 UC-I et 150 UD)\n    '''\n    f3vz = foyer_fiscal('f3vz', period)\n    pv_immo = parameters(period).impot_revenu.calcul_impot_revenu.pv.pv_immo\n    impo = pv_immo.taux * f3vz\n\n    return - impo\n",
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      "stop_line_number": 87,
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        "f3vz"
      ]
    }
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  "name": "ir_pv_immo",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042908474/"
      }
    ]
  },
  "referring_variables": [
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    "total_impots_plafonnement_isf_ifi"
  ],
  "start_line_number": 71,
  "stop_line_number": 87,
  "unit": "currency",
  "ux_name": "IR plus-value immobilière",
  "value_type": "float"
}
