@openfisca/france-json

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"openfisca_france/model/prelevements_obligatoires/impot_revenu/plus_values_immobilieres.py", "parameters": [ "impot_revenu.calcul_impot_revenu.pv.pv_immo.taux" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Impôt sur le revenu afférent à la plus-value immobilière (CGI, art. 150 U, 150 UC-I et 150 UD)\n '''\n f3vz = foyer_fiscal('f3vz', period)\n pv_immo = parameters(period).impot_revenu.calcul_impot_revenu.pv.pv_immo\n impo = pv_immo.taux * f3vz\n\n return - impo\n", "start_line_number": 78, "stop_line_number": 87, "variables": [ "f3vz" ] } }, "json_type": "number", "label": "Impôt sur le revenu de la plus-value immobilière", "name": "ir_pv_immo", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042908474/" } ] }, "referring_variables": [ "impots_directs", "total_impots_plafonnement_isf_ifi" ], "start_line_number": 71, "stop_line_number": 87, "unit": "currency", "ux_name": "IR plus-value immobilière", "value_type": "float" }