{
  "default_value": 0,
  "definition_period": "year",
  "description": {
    "2021-07-27": [
      {
        "href": "https://www.service-public.fr/particuliers/vosdroits/F138",
        "note": "Au-delà d'une certaine valeur nette, le patrimoine immobilier est soumis à l'impôt sur la fortune immobiliète. L'IFI est calculé en appliquant un barème progressif au patrimoine immobilier net imposable. Une décote est prévue pour les patrimoines n'excédant pas un certain seuil. L'IFI est plafonné après réductions d'impôt éventuelles",
        "title": "Service-Public.fr"
      }
    ]
  },
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
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            },
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              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Assign",
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            "end_col_offset": 39,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
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                "end_col_offset": 8,
                "end_lineno": 2,
                "id": "b4rs",
                "lineno": 2
              }
            ],
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                  "ast_class": "Constant",
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                  "end_col_offset": 30,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "b4rs"
                },
                {
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                  "ast_class": "Load"
                },
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                "id": "foyer_fiscal",
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              },
              "keywords": [],
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            }
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              }
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                  "end_col_offset": 58,
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                  "lineno": 3,
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                  "ctx": {
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                  "ast_class": "Load"
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                "lineno": 3
              },
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              "lineno": 3
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 48,
            "end_lineno": 4,
            "lineno": 4,
            "value": {
              "args": [
                {
                  "ast_class": "UnaryOp",
                  "col_offset": 16,
                  "end_col_offset": 44,
                  "end_lineno": 4,
                  "lineno": 4,
                  "op": {
                    "ast_class": "USub"
                  },
                  "operand": {
                    "ast_class": "BinOp",
                    "col_offset": 18,
                    "end_col_offset": 43,
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                    "left": {
                      "ast_class": "Name",
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                      "ctx": {
                        "ast_class": "Load"
                      },
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                      "end_lineno": 4,
                      "id": "isf_ifi_apres_plaf",
                      "lineno": 4
                    },
                    "lineno": 4,
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                      "col_offset": 39,
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                      "id": "b4rs",
                      "lineno": 4
                    }
                  }
                },
                {
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                  "col_offset": 46,
                  "end_col_offset": 47,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": 0
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 48,
              "end_lineno": 4,
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                "col_offset": 11,
                "ctx": {
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                "id": "min_",
                "lineno": 4
              },
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        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 48,
        "end_lineno": 4,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py",
      "parameters": [
        "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018"
      ],
      "source_code": "def formula(foyer_fiscal, period):\n    b4rs = foyer_fiscal('b4rs', period)\n    isf_ifi_apres_plaf = foyer_fiscal('isf_ifi_apres_plaf', period)\n    return min_(-(isf_ifi_apres_plaf - b4rs), 0)\n",
      "start_line_number": 740,
      "stop_line_number": 744,
      "variables": [
        "b4rs",
        "isf_ifi_apres_plaf"
      ]
    }
  },
  "json_type": "number",
  "label": "Impôt sur la forture immobilière (IFI)",
  "name": "isf_ifi",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000036385039/"
      }
    ]
  },
  "referring_variables": [
    "bouclier_imp_gen",
    "degrevement_office_taxe_habitation",
    "exonere_taxe_habitation",
    "impots_directs",
    "plafond_taxe_habitation_eligibilite"
  ],
  "start_line_number": 733,
  "stop_line_number": 744,
  "unit": "currency",
  "ux_name": "Impôt fortune immobilière",
  "value_type": "float"
}