{ "default_value": 0, "definition_period": "year", "description": { "2021-09-02": [ { "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu", "note": "Ce dispositif du prélèvement forfaitaire unique (PFU) concerne uniquement le cas particulier des revenus tirés d'une assurance-vie. La part du PFU ici présente ne considère que la partie au titre de l'impôt sur le revenu et ne prend pas en compte la partie au titre des prélèvements sociaux.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "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", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 164, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 2, "id": "P1_taux", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 164, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "partir_2018", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "prelevement_forfaitaire", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 2, "lineno": 2, "value": { "args": [ { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 32, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "parameters", "lineno": 2 }, "keywords": [], "lineno": 2 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 180, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 21, "end_lineno": 3, "id": "P1_taux_reduit_av", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 180, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "partir_2018", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 95, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "prelevement_forfaitaire", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 24, "end_col_offset": 42, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 71, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 6, "end_lineno": 4, "id": "P2", "lineno": 4 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 9, "end_col_offset": 27, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 4, "id": "parameters", "lineno": 4 }, "keywords": [], "lineno": 4 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 6, "id": "maries_ou_pacses", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 6, "lineno": 6, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f2ch", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f2zz", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f2zz" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f2vv", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f2vv" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2ww", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2ww" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 23, "end_lineno": 12, "id": "abattement_residuel", "lineno": 12 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 77, "end_lineno": 12, "left": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 70, "end_lineno": 12, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 12, "id": "P2", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 49, "end_col_offset": 69, "end_lineno": 12, "left": { "ast_class": "Constant", "col_offset": 49, "end_col_offset": 50, "end_lineno": 12, "lineno": 12, "value": 1 }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 69, "end_lineno": 12, "id": "maries_ou_pacses", "lineno": 12 } } }, "lineno": 12, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 73, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 12, "id": "f2ch", "lineno": 12 } }, { "ast_class": "Constant", "col_offset": 79, "end_col_offset": 80, "end_lineno": 12, "lineno": 12, "value": 0 } ], "ast_class": "Call", "col_offset": 26, "end_col_offset": 81, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 12, "id": "max_", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 62, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 13, "id": "abattement_residuel2", "lineno": 13 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 32, "end_col_offset": 58, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 13, "id": "abattement_residuel", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 13, "id": "f2vv", "lineno": 13 } }, { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 61, "end_lineno": 13, "lineno": 13, "value": 0 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 62, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 13, "id": "max_", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 14, "id": "pfu_ir_sur_assurance_vie", "lineno": 14 } ], "value": { "ast_class": "UnaryOp", "col_offset": 31, "end_col_offset": 9, "end_lineno": 18, "lineno": 14, "op": { "ast_class": "USub" }, "operand": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 58, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 67, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 23, "end_lineno": 15, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 15, "id": "f2zz", "lineno": 15 }, "lineno": 15, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 15, "id": "P1_taux", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 66, "end_lineno": 16, "left": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 42, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 16, "id": "f2vv", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 16, "id": "abattement_residuel", "lineno": 16 } }, { "ast_class": "Constant", "col_offset": 44, "end_col_offset": 45, "end_lineno": 16, "lineno": 16, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 46, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 16, "id": "max_", "lineno": 16 }, "keywords": [], "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 16, "id": "P1_taux_reduit_av", "lineno": 16 } } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 57, "end_lineno": 17, "left": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 43, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 17, "id": "f2ww", "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 17, "id": "abattement_residuel2", "lineno": 17 } }, { "ast_class": "Constant", "col_offset": 45, "end_col_offset": 46, "end_lineno": 17, "lineno": 17, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 47, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 17, "id": "max_", "lineno": 17 }, "keywords": [], "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 17, "id": "P1_taux", "lineno": 17 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 35, "end_lineno": 20, "lineno": 20, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 20, "id": "pfu_ir_sur_assurance_vie", "lineno": 20 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 35, "end_lineno": 20, "lineno": 1, "name": "formula_2018_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc", "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n P1_taux = parameters(period).taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc\n P1_taux_reduit_av = parameters(period).taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique\n P2 = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2zz = foyer_fiscal('f2zz', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n\n abattement_residuel = max_(P2.abat_assvie * (1 + maries_ou_pacses) - f2ch, 0)\n abattement_residuel2 = max_(abattement_residuel - f2vv, 0)\n pfu_ir_sur_assurance_vie = -(\n (f2zz * P1_taux)\n + (max_(f2vv - abattement_residuel, 0) * P1_taux_reduit_av)\n + (max_(f2ww - abattement_residuel2, 0) * P1_taux)\n )\n\n return pfu_ir_sur_assurance_vie\n", "start_line_number": 204, "stop_line_number": 224, "variables": [ "f2ch", "f2vv", "f2ww", "f2zz", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Partie du prélèvement forfaitaire unique associée à l'impôt sur le revenu, concernant l'assurance-vie", "last_review": "2018-01-01", "name": "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "referring_variables": [ "prelevement_forfaitaire_unique_ir" ], "start_line_number": 198, "stop_line_number": 224, "unit": "currency", "ux_name": "PFU (part IR) cas particulier de l'assurance-vie", "value_type": "float" }