@leximpact/socio-fiscal-openfisca-json

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"end_col_offset": 19, "end_lineno": 25, "id": "min_", "lineno": 25 }, "keywords": [], "lineno": 25 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 19, "end_lineno": 27, "lineno": 27, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 27, "id": "red_plaf", "lineno": 27 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 19, "end_lineno": 27, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.credits_impots.plaf_nich.plafond" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n reductions_plafonnees = [\n 'ri_saldom',\n 'cappme', # Approximation\n 'defense_forets_contre_incendies', # fait partie de inv. for. ?\n 'gardenf',\n 'ri_investissement_forestier',\n 'location_meublee', # Censi-Bouvard, plafonnement approximatif\n 'invlst', # Approximation\n 'invrev',\n 'protection_patrimoine_naturel', # Approximation\n 'rehab',\n 'mohist',\n 'souscriptions_parts_fcpi_fip',\n 'duflot_pinel_denormandie_metropole',\n\n # Pas clair, dans le doute compté parmi les plafonnées :\n 'reduction_impot_exceptionnelle',\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n\n # Step 1: Apply ceiling to general reductions\n montants_plaf = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_plafonnees])\n red_plaf = min_(P.plafond, montants_plaf)\n\n return red_plaf\n", "start_line_number": 35, "stop_line_number": 62, "variables": [ "cappme", "defense_forets_contre_incendies", "duflot_pinel_denormandie_metropole", "gardenf", "invlst", "invrev", "location_meublee", "mohist", "protection_patrimoine_naturel", "reduction_impot_exceptionnelle", "rehab", "ri_investissement_forestier", "ri_saldom", "souscriptions_parts_fcpi_fip" ] } }, "json_type": "number", "label": "Réductions d'impôt sur le revenu plafonnées", "last_value_still_valid_on": "2013-01-01", "name": "reductions_plafonnees", "referring_variables": [ "credits_impot", "reductions", "reductions_plafonnees_esus_sfs", "reductions_plafonnees_om_sofica" ], "start_line_number": 29, "stop_line_number": 62, "value_type": "float" }