@leximpact/socio-fiscal-openfisca-json

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"end_col_offset": 9, "end_lineno": 18, "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 104, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 21, "id": "red_deplaf", "lineno": 21 } ], "value": { "args": [ { "ast_class": "ListComp", "col_offset": 21, "elt": { "args": [ { "args": [ { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 21, "id": "reduction", "lineno": 21 }, { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 21, "id": "period", "lineno": 21 } ], "ast_class": "Call", "col_offset": 29, "end_col_offset": 60, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 21, "id": "foyer_fiscal", "lineno": 21 }, "keywords": [], "lineno": 21 } ], "ast_class": 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"Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 23, "id": "red_deplaf", "lineno": 23 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 23, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n\n reductions_sans_plafond = [\n 'accueil_dans_etablissement_personnes_agees',\n 'dfppce',\n 'frais_de_comptabilite',\n 'assvie',\n 'reduction_cotisations_syndicales',\n 'creaen',\n 'interets_paiements_differes_agriculteurs',\n 'mecena',\n 'prestations_compensatoires',\n 'interets_emprunt_reprise_societe',\n 'restauration_patrimoine_bati', # Malraux, non plafonnées pour les investissements réalisés après 2013\n 'reduction_enfants_scolarises',\n 'accult',\n 'rente_survie',\n ]\n\n # Step 4: Get other uncapped reductions\n red_deplaf = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_sans_plafond])\n\n return red_deplaf\n", "start_line_number": 15, "stop_line_number": 38, "variables": [ "accueil_dans_etablissement_personnes_agees", "accult", "assvie", "creaen", "dfppce", "frais_de_comptabilite", "interets_emprunt_reprise_societe", "interets_paiements_differes_agriculteurs", "mecena", "prestations_compensatoires", "reduction_cotisations_syndicales", "reduction_enfants_scolarises", "rente_survie", "restauration_patrimoine_bati" ] }, "2025-01-01": { "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": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": "\n Le dispositif \"Frais de comptabilité et d'adhésion à un CGA ou AA\" a pris fin pour les revenus de 2025.\n L'article 11 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025 l'a abrogé.\n https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173017/2025-02-16#:~:text=Abroge%20Code%20g%C3%A9n%C3%A9ral%20des%20imp%C3%B4ts%2C%20CGI.%20%2D%20art.%20199%20quater%20B%20(Ab)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 19, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 7, "id": "reductions_sans_plafond", "lineno": 7 } ], "value": { "ast_class": "List", "col_offset": 30, "ctx": { "ast_class": "Load" }, "elts": [ { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 52, "end_lineno": 8, "lineno": 8, "value": "accueil_dans_etablissement_personnes_agees" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 9, "lineno": 9, "value": "dfppce" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 10, "lineno": 10, "value": "assvie" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 50, "end_lineno": 11, "lineno": 11, "value": "interets_paiements_differes_agriculteurs" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 12, "lineno": 12, "value": "mecena" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 36, "end_lineno": 13, "lineno": 13, "value": "prestations_compensatoires" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 42, "end_lineno": 14, "lineno": 14, "value": "interets_emprunt_reprise_societe" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 38, "end_lineno": 15, "lineno": 15, "value": "restauration_patrimoine_bati" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 38, "end_lineno": 16, "lineno": 16, "value": "reduction_enfants_scolarises" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 16, "end_lineno": 17, "lineno": 17, "value": "accult" }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 22, "end_lineno": 18, "lineno": 18, "value": "rente_survie" } ], "end_col_offset": 9, "end_lineno": 19, "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 104, "end_lineno": 22, "lineno": 22, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 22, "id": "red_deplaf", "lineno": 22 } ], "value": { "args": [ { "ast_class": "ListComp", "col_offset": 21, "elt": { "args": [ { "args": [ { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 22, "id": "reduction", "lineno": 22 }, { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 22, "id": "period", "lineno": 22 } ], "ast_class": "Call", "col_offset": 29, "end_col_offset": 60, "end_lineno": 22, "func": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 22, "id": "foyer_fiscal", "lineno": 22 }, "keywords": [], "lineno": 22 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 61, "end_lineno": 22, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 22, "id": "around", "lineno": 22 }, "keywords": [], "lineno": 22 }, "end_col_offset": 103, "end_lineno": 22, "generators": [ { "ast_class": "comprehension", "ifs": [], "is_async": 0, "iter": { "ast_class": "Name", "col_offset": 79, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 22, "id": "reductions_sans_plafond", "lineno": 22 }, "target": { "ast_class": "Name", "col_offset": 66, "ctx": { "ast_class": "Store" }, "end_col_offset": 75, "end_lineno": 22, "id": "reduction", "lineno": 22 } } ], "lineno": 22 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 104, "end_lineno": 22, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 22, "id": "sum", "lineno": 22 }, "keywords": [], "lineno": 22 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 24, "lineno": 24, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 24, "id": "red_deplaf", "lineno": 24 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 24, "lineno": 1, "name": "formula_2025_01_01" }, "documentation": "\nLe dispositif \"Frais de comptabilité et d'adhésion à un CGA ou AA\" a pris fin pour les revenus de 2025.\nL'article 11 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025 l'a abrogé.\nhttps://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173017/2025-02-16#:~:text=Abroge%20Code%20g%C3%A9n%C3%A9ral%20des%20imp%C3%B4ts%2C%20CGI.%20%2D%20art.%20199%20quater%20B%20(Ab)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters):\n '''\n Le dispositif \"Frais de comptabilité et d'adhésion à un CGA ou AA\" a pris fin pour les revenus de 2025.\n L'article 11 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025 l'a abrogé.\n https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173017/2025-02-16#:~:text=Abroge%20Code%20g%C3%A9n%C3%A9ral%20des%20imp%C3%B4ts%2C%20CGI.%20%2D%20art.%20199%20quater%20B%20(Ab)\n '''\n reductions_sans_plafond = [\n 'accueil_dans_etablissement_personnes_agees',\n 'dfppce',\n 'assvie',\n 'interets_paiements_differes_agriculteurs',\n 'mecena',\n 'prestations_compensatoires',\n 'interets_emprunt_reprise_societe',\n 'restauration_patrimoine_bati', # Malraux, non plafonnées pour les investissements réalisés après 2013\n 'reduction_enfants_scolarises',\n 'accult',\n 'rente_survie',\n ]\n\n # Step 4: Get other uncapped reductions\n red_deplaf = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_sans_plafond])\n\n return red_deplaf\n", "start_line_number": 39, "stop_line_number": 63, "variables": [ "accueil_dans_etablissement_personnes_agees", "accult", "assvie", "dfppce", "interets_emprunt_reprise_societe", "interets_paiements_differes_agriculteurs", "mecena", "prestations_compensatoires", "reduction_enfants_scolarises", "rente_survie", "restauration_patrimoine_bati" ] } }, "json_type": "number", "label": "Réductions d'impôt sur le revenu déplafonnées", "last_value_still_valid_on": "2025-01-01", "name": "reductions_deplafonnees", "referring_variables": [ "reductions" ], "start_line_number": 9, "stop_line_number": 63, "value_type": "float" }