@leximpact/socio-fiscal-openfisca-json

{ "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 immobilière. 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", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "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": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "b4rs", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "b4rs" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 22, "end_lineno": 3, "id": "isf_ifi_apres_plaf", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 58, "end_lineno": 3, "lineno": 3, "value": "isf_ifi_apres_plaf" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 25, "end_col_offset": 67, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "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, "end_lineno": 4, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 4, "id": "isf_ifi_apres_plaf", "lineno": 4 }, "lineno": 4, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 4, "id": "b4rs", "lineno": 4 } } }, { "ast_class": "Constant", "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, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 4, "id": "min_", "lineno": 4 }, "keywords": [], "lineno": 4 } } ], "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": 754, "stop_line_number": 758, "variables": [ "b4rs", "isf_ifi_apres_plaf" ] } }, "json_type": "number", "label": "Impôt sur la fortune immobilière (IFI)", "last_value_still_valid_on": "2024-06-24", "name": "isf_ifi", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000036384995", "title": "Articles 964 à 983 du Code général des impôts" } ] }, "referring_variables": [ "bouclier_imp_gen", "degrevement_office_taxe_habitation", "exonere_taxe_habitation", "impots_directs", "plafond_taxe_habitation_eligibilite" ], "short_label": "Impôt fortune immobilière", "start_line_number": 747, "stop_line_number": 758, "unit": "currency", "value_type": "float" }