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1 (contribuables célibataires, divorcés ou veufs) ou 2 (contribuables mariés ou pacsés)\n # sinon le nombre de parts retenu pour le calcul de l'IR est le nombre de parts de droit commun (« nbptr »)\n plafonnement_qf = foyer_fiscal('ir_plaf_qf', period) > foyer_fiscal('ir_brut', period)\n nbptr_retenu = where(\n plafonnement_qf,\n (celibataire_ou_divorce_ou_veuf * 1) + (maries_ou_pacses_ou_jeune_veuf * 2),\n nbptr\n )\n\n return bareme.bracket_indices(rni / nbptr_retenu)\n", "start_line_number": 1128, "stop_line_number": 1148, "variables": [ "ir_brut", "ir_plaf_qf", "jeune_veuf", "maries_ou_pacses", "nbptr", "rni" ] } }, "json_type": "integer", "label": "Tranche du barème appliquée", "name": "ir_tranche", "reference": { "0001-01-01": [ { "href": "https://impots.dispofi.fr/bareme-impot/calcul-impot-par-tranche" } ] }, "referring_variables": [ "contrat_engagement_jeune_eligibilite_ressources", "contrat_engagement_jeune_montant", "ir_taux_marginal" ], "start_line_number": 1121, "stop_line_number": 1148, "value_type": "int" }