@leximpact/socio-fiscal-openfisca-json

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11, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 19, "id": "red_om_sofica", "lineno": 19 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 24, "end_lineno": 19, "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", "impot_revenu.credits_impots.plaf_nich.plafonnement_des_niches.majoration_om" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n\n reductions_om_sofica = [\n 'sofica',\n 'duflot_pinel_denormandie_om',\n 'scelli', # Approximation (dispositif qui se termine en 2012, soumis à des plafonds supérieurs à 18 000€)\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n\n red_plaf = foyer_fiscal('reductions_plafonnees', period)\n reste_gen = P.plafond - red_plaf\n\n # Step 2: Get additional reductions DOM-TOM and SOFICA\n # NB: Assuming the specific additional allowance is used first, and remaining general allowance is saved by preference for other reductions\n montants_om_sofica = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_om_sofica])\n red_om_sofica = min_(P.plafonnement_des_niches.majoration_om + reste_gen, montants_om_sofica)\n\n return red_om_sofica\n", "start_line_number": 70, "stop_line_number": 89, "variables": [ "duflot_pinel_denormandie_om", "reductions_plafonnees", "scelli", "sofica" ] } }, "json_type": "number", "label": "Réductions d'impôt sur le revenu plafonnées, DOM et SOFICA", "last_value_still_valid_on": "2013-01-01", "name": "reductions_plafonnees_om_sofica", "referring_variables": [ "credits_impot", "reductions", "reductions_plafonnees_esus_sfs" ], "start_line_number": 64, "stop_line_number": 89, "value_type": "float" }