@socialgouv/fiches-vdd 2.1313.0 → 2.1314.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/index.json +213 -213
- package/data/index.json +78205 -78183
- package/data/particuliers/F10037.json +1 -1
- package/data/particuliers/F1029.json +186 -61
- package/data/particuliers/F1030.json +734 -308
- package/data/particuliers/F10435.json +259 -532
- package/data/particuliers/F10508.json +411 -173
- package/data/particuliers/F1069.json +2 -2
- package/data/particuliers/F1226.json +1 -1
- package/data/particuliers/F13104.json +11 -1
- package/data/particuliers/F13284.json +333 -604
- package/data/particuliers/F138.json +12 -99
- package/data/particuliers/F1384.json +58 -92
- package/data/particuliers/F1435.json +1 -1
- package/data/particuliers/F1454.json +1 -1
- package/data/particuliers/F1455.json +2 -10
- package/data/particuliers/F1515.json +1 -1
- package/data/particuliers/F1520.json +1 -1
- package/data/particuliers/F1551.json +2 -2
- package/data/particuliers/F16124.json +1 -1
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F1642.json +1 -1
- package/data/particuliers/F16455.json +1 -1
- package/data/particuliers/F165.json +2 -2
- package/data/particuliers/F17042.json +2 -2
- package/data/particuliers/F1707.json +2 -2
- package/data/particuliers/F1728.json +1 -1
- package/data/particuliers/F1746.json +1 -1
- package/data/particuliers/F18074.json +1 -1
- package/data/particuliers/F19448.json +1 -1
- package/data/particuliers/F1989.json +1 -1
- package/data/particuliers/F2.json +9 -9
- package/data/particuliers/F200.json +2 -2
- package/data/particuliers/F20319.json +538 -197
- package/data/particuliers/F2034.json +1 -1
- package/data/particuliers/F20568.json +1 -1
- package/data/particuliers/F2057.json +1 -1
- package/data/particuliers/F2143.json +1 -1
- package/data/particuliers/F21760.json +2 -2
- package/data/particuliers/F21819.json +2 -2
- package/data/particuliers/F21820.json +2 -2
- package/data/particuliers/F2189.json +1 -1
- package/data/particuliers/F2210.json +1 -1
- package/data/particuliers/F2277.json +1 -1
- package/data/particuliers/F22782.json +262 -4
- package/data/particuliers/F2344.json +1 -1
- package/data/particuliers/F2376.json +309 -572
- package/data/particuliers/F2661.json +1 -1
- package/data/particuliers/F2831.json +1 -1
- package/data/particuliers/F2965.json +1 -1
- package/data/particuliers/F3085.json +9 -9
- package/data/particuliers/F31130.json +940 -590
- package/data/particuliers/F31444.json +24 -101
- package/data/particuliers/F31462.json +2 -2
- package/data/particuliers/F3170.json +1 -1
- package/data/particuliers/F32927.json +40 -90
- package/data/particuliers/F33267.json +1 -1
- package/data/particuliers/F33886.json +262 -4
- package/data/particuliers/F34092.json +1 -1
- package/data/particuliers/F34328.json +1 -1
- package/data/particuliers/F34922.json +1 -1
- package/data/particuliers/F35777.json +1 -1
- package/data/particuliers/F36341.json +271 -912
- package/data/particuliers/F37236.json +1 -1
- package/data/particuliers/F562.json +116 -146
- package/data/particuliers/F563.json +214 -155
- package/data/particuliers/F707.json +2 -2
- package/data/particuliers/F724.json +479 -2852
- package/data/particuliers/N184.json +2 -2
- package/data/particuliers/N18775.json +1 -1
- package/data/particuliers/N19805.json +1 -1
- package/data/particuliers/N32575.json +4 -4
- package/data/particuliers/R10692.json +1 -1
- package/data/particuliers/R1181.json +1 -1
- package/data/particuliers/R1281.json +1 -1
- package/data/particuliers/R1348.json +1 -1
- package/data/particuliers/R1393.json +1 -1
- package/data/particuliers/R15764.json +1 -1
- package/data/particuliers/R1990.json +1 -1
- package/data/particuliers/R2771.json +1 -1
- package/data/particuliers/R3120.json +1 -1
- package/data/particuliers/R51612.json +3 -3
- package/data/particuliers/R56941.json +1 -1
- package/data/particuliers/R58202.json +1 -1
- package/data/particuliers/R64787.json +2 -2
- package/data/particuliers/R64825.json +103 -1
- package/data/particuliers/R71406.json +342 -0
- package/data/particuliers/index.json +5338 -5337
- package/data/professionnels/F2034.json +1 -1
- package/data/professionnels/F20568.json +1 -1
- package/data/professionnels/F22782.json +262 -4
- package/data/professionnels/F24542.json +3 -3
- package/data/professionnels/F31188.json +1 -1
- package/data/professionnels/F33527.json +1 -1
- package/data/professionnels/F34629.json +1 -1
- package/data/professionnels/F35360.json +1 -1
- package/data/professionnels/F35934.json +1 -1
- package/data/professionnels/F35938.json +1 -1
- package/data/professionnels/F36065.json +1 -1
- package/data/professionnels/F36541.json +1 -1
- package/data/professionnels/F37848.json +1 -1
- package/data/professionnels/F38208.json +510 -0
- package/data/professionnels/R1281.json +1 -1
- package/data/professionnels/R2771.json +1 -1
- package/data/professionnels/R3120.json +1 -1
- package/data/professionnels/R56941.json +1 -1
- package/data/professionnels/index.json +2488 -2488
- package/package.json +1 -1
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"text": "La contribution exceptionnelle sur les hauts revenus s'ajoute à l'impôt sur le revenu des personnes percevant des revenus élevés."
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"text": " dépasse l'un des montants suivants :"
|
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952
923
|
}
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953
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|
]
|
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954
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|
},
|
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955
|
-
{
|
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956
|
-
"type": "text",
|
|
957
|
-
"text": " dépasse les montants suivants :"
|
|
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|
-
}
|
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959
|
-
]
|
|
960
|
-
},
|
|
961
|
-
{
|
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|
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"type": "element",
|
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963
|
-
"name": "Liste",
|
|
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|
-
"attributes": {
|
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965
|
-
"type": "puce"
|
|
966
|
-
},
|
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|
-
"children": [
|
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|
{
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|
"type": "element",
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|
-
"name": "
|
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|
+
"name": "Liste",
|
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|
+
"attributes": {
|
|
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|
+
"type": "puce"
|
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|
+
},
|
|
971
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|
"children": [
|
|
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|
{
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|
"type": "element",
|
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|
-
"name": "
|
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|
+
"name": "Item",
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|
"children": [
|
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|
{
|
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|
"type": "element",
|
|
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|
-
"name": "
|
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|
+
"name": "Paragraphe",
|
|
979
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|
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
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+
"name": "Valeur",
|
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+
"children": [
|
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+
{
|
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|
+
"type": "text",
|
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"text": "250 000 €"
|
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|
+
}
|
|
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+
]
|
|
950
|
+
},
|
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|
{
|
|
981
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|
"type": "text",
|
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|
-
"text": "
|
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|
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"text": " si vous êtes "
|
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|
+
},
|
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|
+
{
|
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|
+
"type": "element",
|
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|
+
"name": "MiseEnEvidence",
|
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|
+
"children": [
|
|
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|
+
{
|
|
960
|
+
"type": "text",
|
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"text": "célibataire"
|
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|
+
}
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|
+
]
|
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|
+
},
|
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{
|
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"type": "text",
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967
|
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"text": ", veuf, séparé ou divorcé"
|
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|
}
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|
]
|
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|
-
}
|
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|
-
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|
-
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|
-
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|
-
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|
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}
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]
|
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},
|
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{
|
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"type": "element",
|
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"name": "Item",
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"children": [
|
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|
{
|
|
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|
"type": "element",
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|
-
"name": "
|
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|
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"name": "Paragraphe",
|
|
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|
"children": [
|
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{
|
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|
+
"type": "element",
|
|
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|
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"name": "Valeur",
|
|
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
987
|
+
"text": "500 000 €"
|
|
988
|
+
}
|
|
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|
+
]
|
|
990
|
+
},
|
|
991
|
+
{
|
|
992
|
+
"type": "text",
|
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993
|
+
"text": " si vous êtes "
|
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|
+
},
|
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|
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{
|
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|
+
"type": "element",
|
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|
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"name": "MiseEnEvidence",
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|
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"children": [
|
|
999
|
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{
|
|
1000
|
+
"type": "text",
|
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1001
|
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"text": "marié ou pacsé"
|
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|
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}
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]
|
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|
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},
|
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1005
|
{
|
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|
"type": "text",
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|
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"text": "
|
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|
+
"text": ", soumis à imposition commune."
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|
}
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1009
|
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|
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|
-
},
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|
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{
|
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|
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"type": "text",
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|
-
"text": ", veuf, séparé ou divorcé"
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|
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|
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|
}
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|
@@ -1007,39 +1014,43 @@
|
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},
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|
{
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|
"type": "element",
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"name": "
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"name": "ANoter",
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|
"children": [
|
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{
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|
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"name": "
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"name": "Titre",
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|
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"type": "
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"
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|
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|
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|
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|
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|
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"type": "text",
|
|
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|
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"text": "À noter"
|
|
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|
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}
|
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|
+
]
|
|
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|
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},
|
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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|
{
|
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|
"type": "text",
|
|
1028
|
-
"text": " si vous
|
|
1035
|
+
"text": "Ces seuils d'imposition n'augmentent pas si vous avez une ou plusieurs personnes "
|
|
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|
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|
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|
{
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|
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"name": "
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"name": "LienIntra",
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"attributes": {
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"LienID": "R54575",
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"type": "Définition de glossaire"
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},
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|
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|
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"text": "
|
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|
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"text": "à charge"
|
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|
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|
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|
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|
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|
},
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{
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|
"type": "text",
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"text": "
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"text": "."
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|
}
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|
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|
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|
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@@ -1049,15 +1060,21 @@
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},
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{
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|
"type": "element",
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|
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"name": "
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|
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"name": "Chapitre",
|
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|
"children": [
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|
{
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|
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|
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"children": [
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{
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|
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"
|
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|
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"type": "element",
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
1073
|
+
{
|
|
1074
|
+
"type": "text",
|
|
1075
|
+
"text": "Quel est le taux de la contribution exceptionnelle sur les hauts revenus ?"
|
|
1076
|
+
}
|
|
1077
|
+
]
|
|
1061
1078
|
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|
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|
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|
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|
},
|
|
@@ -1067,276 +1084,270 @@
|
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"children": [
|
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{
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|
|
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|
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"text": "
|
|
1071
|
-
}
|
|
1087
|
+
"text": "Le taux de la contribution exceptionnelle dépend de votre situation."
|
|
1088
|
+
}
|
|
1089
|
+
]
|
|
1090
|
+
},
|
|
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|
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{
|
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|
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"type": "element",
|
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|
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"name": "Tableau",
|
|
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|
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"children": [
|
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{
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|
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"attributes": {
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"LienID": "R54575",
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|
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"type": "Définition de glossaire"
|
|
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|
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},
|
|
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|
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"name": "Titre",
|
|
1079
1098
|
"children": [
|
|
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1099
|
{
|
|
1081
1100
|
"type": "text",
|
|
1082
|
-
"text": "
|
|
1101
|
+
"text": "Contribution exceptionnelle sur les hauts revenus : taux applicable selon le revenu fiscal de référence et la situation de famille"
|
|
1083
1102
|
}
|
|
1084
1103
|
]
|
|
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|
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|
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|
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|
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"
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|
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|
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|
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|
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|
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{
|
|
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|
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|
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|
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|
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"children": [
|
|
1098
|
-
{
|
|
1099
|
-
"type": "text",
|
|
1100
|
-
"text": "Le taux de la contribution exceptionnelle dépend de votre situation."
|
|
1101
|
-
}
|
|
1102
|
-
]
|
|
1103
|
-
},
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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|
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|
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"children": [
|
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|
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{
|
|
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|
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"type": "element",
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|
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|
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"name": "Titre",
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|
1111
|
-
"children": [
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Colonne",
|
|
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|
+
"attributes": {
|
|
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|
+
"largeur": "33",
|
|
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|
+
"type": "header"
|
|
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|
+
}
|
|
1112
|
+
},
|
|
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1113
|
{
|
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|
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"type": "
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|
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"
|
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|
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|
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|
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|
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|
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|
1120
|
-
|
|
1121
|
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|
|
1122
|
-
|
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1123
|
-
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|
1124
|
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1125
|
-
|
|
1126
|
-
|
|
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|
-
|
|
1128
|
-
"name": "Colonne",
|
|
1129
|
-
"attributes": {
|
|
1130
|
-
"largeur": "33",
|
|
1131
|
-
"type": "normal"
|
|
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|
-
}
|
|
1133
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
1136
|
-
"name": "Colonne",
|
|
1137
|
-
"attributes": {
|
|
1138
|
-
"largeur": "33",
|
|
1139
|
-
"type": "normal"
|
|
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|
-
}
|
|
1141
|
-
},
|
|
1142
|
-
{
|
|
1143
|
-
"type": "element",
|
|
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|
-
"name": "Rangée",
|
|
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|
-
"attributes": {
|
|
1146
|
-
"type": "header"
|
|
1147
|
-
},
|
|
1148
|
-
"children": [
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Colonne",
|
|
1116
|
+
"attributes": {
|
|
1117
|
+
"largeur": "33",
|
|
1118
|
+
"type": "normal"
|
|
1119
|
+
}
|
|
1120
|
+
},
|
|
1121
|
+
{
|
|
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|
+
"type": "element",
|
|
1123
|
+
"name": "Colonne",
|
|
1124
|
+
"attributes": {
|
|
1125
|
+
"largeur": "33",
|
|
1126
|
+
"type": "normal"
|
|
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|
+
}
|
|
1128
|
+
},
|
|
1149
1129
|
{
|
|
1150
1130
|
"type": "element",
|
|
1151
|
-
"name": "
|
|
1131
|
+
"name": "Rangée",
|
|
1132
|
+
"attributes": {
|
|
1133
|
+
"type": "header"
|
|
1134
|
+
},
|
|
1152
1135
|
"children": [
|
|
1153
1136
|
{
|
|
1154
1137
|
"type": "element",
|
|
1155
|
-
"name": "
|
|
1138
|
+
"name": "Cellule",
|
|
1156
1139
|
"children": [
|
|
1157
1140
|
{
|
|
1158
|
-
"type": "
|
|
1159
|
-
"
|
|
1141
|
+
"type": "element",
|
|
1142
|
+
"name": "Paragraphe",
|
|
1143
|
+
"children": [
|
|
1144
|
+
{
|
|
1145
|
+
"type": "text",
|
|
1146
|
+
"text": "Fraction de revenu fiscal de référence"
|
|
1147
|
+
}
|
|
1148
|
+
]
|
|
1160
1149
|
}
|
|
1161
1150
|
]
|
|
1162
|
-
}
|
|
1163
|
-
]
|
|
1164
|
-
},
|
|
1165
|
-
{
|
|
1166
|
-
"type": "element",
|
|
1167
|
-
"name": "Cellule",
|
|
1168
|
-
"children": [
|
|
1151
|
+
},
|
|
1169
1152
|
{
|
|
1170
1153
|
"type": "element",
|
|
1171
|
-
"name": "
|
|
1154
|
+
"name": "Cellule",
|
|
1172
1155
|
"children": [
|
|
1173
1156
|
{
|
|
1174
|
-
"type": "
|
|
1175
|
-
"
|
|
1157
|
+
"type": "element",
|
|
1158
|
+
"name": "Paragraphe",
|
|
1159
|
+
"children": [
|
|
1160
|
+
{
|
|
1161
|
+
"type": "text",
|
|
1162
|
+
"text": "Taux pour une personne seule"
|
|
1163
|
+
}
|
|
1164
|
+
]
|
|
1176
1165
|
}
|
|
1177
1166
|
]
|
|
1178
|
-
}
|
|
1179
|
-
]
|
|
1180
|
-
},
|
|
1181
|
-
{
|
|
1182
|
-
"type": "element",
|
|
1183
|
-
"name": "Cellule",
|
|
1184
|
-
"children": [
|
|
1167
|
+
},
|
|
1185
1168
|
{
|
|
1186
1169
|
"type": "element",
|
|
1187
|
-
"name": "
|
|
1170
|
+
"name": "Cellule",
|
|
1188
1171
|
"children": [
|
|
1189
1172
|
{
|
|
1190
|
-
"type": "
|
|
1191
|
-
"
|
|
1173
|
+
"type": "element",
|
|
1174
|
+
"name": "Paragraphe",
|
|
1175
|
+
"children": [
|
|
1176
|
+
{
|
|
1177
|
+
"type": "text",
|
|
1178
|
+
"text": "Taux pour un couple soumis à imposition commune"
|
|
1179
|
+
}
|
|
1180
|
+
]
|
|
1192
1181
|
}
|
|
1193
1182
|
]
|
|
1194
1183
|
}
|
|
1195
1184
|
]
|
|
1196
|
-
}
|
|
1197
|
-
]
|
|
1198
|
-
},
|
|
1199
|
-
{
|
|
1200
|
-
"type": "element",
|
|
1201
|
-
"name": "Rangée",
|
|
1202
|
-
"attributes": {
|
|
1203
|
-
"type": "normal"
|
|
1204
|
-
},
|
|
1205
|
-
"children": [
|
|
1185
|
+
},
|
|
1206
1186
|
{
|
|
1207
1187
|
"type": "element",
|
|
1208
|
-
"name": "
|
|
1188
|
+
"name": "Rangée",
|
|
1189
|
+
"attributes": {
|
|
1190
|
+
"type": "normal"
|
|
1191
|
+
},
|
|
1209
1192
|
"children": [
|
|
1210
1193
|
{
|
|
1211
1194
|
"type": "element",
|
|
1212
|
-
"name": "
|
|
1195
|
+
"name": "Cellule",
|
|
1213
1196
|
"children": [
|
|
1214
|
-
{
|
|
1215
|
-
"type": "text",
|
|
1216
|
-
"text": "Jusqu'à "
|
|
1217
|
-
},
|
|
1218
1197
|
{
|
|
1219
1198
|
"type": "element",
|
|
1220
|
-
"name": "
|
|
1199
|
+
"name": "Paragraphe",
|
|
1221
1200
|
"children": [
|
|
1222
1201
|
{
|
|
1223
1202
|
"type": "text",
|
|
1224
|
-
"text": "
|
|
1203
|
+
"text": "Jusqu'à "
|
|
1204
|
+
},
|
|
1205
|
+
{
|
|
1206
|
+
"type": "element",
|
|
1207
|
+
"name": "Valeur",
|
|
1208
|
+
"children": [
|
|
1209
|
+
{
|
|
1210
|
+
"type": "text",
|
|
1211
|
+
"text": "250 000 €"
|
|
1212
|
+
}
|
|
1213
|
+
]
|
|
1225
1214
|
}
|
|
1226
1215
|
]
|
|
1227
1216
|
}
|
|
1228
1217
|
]
|
|
1229
|
-
}
|
|
1230
|
-
]
|
|
1231
|
-
},
|
|
1232
|
-
{
|
|
1233
|
-
"type": "element",
|
|
1234
|
-
"name": "Cellule",
|
|
1235
|
-
"children": [
|
|
1218
|
+
},
|
|
1236
1219
|
{
|
|
1237
1220
|
"type": "element",
|
|
1238
|
-
"name": "
|
|
1221
|
+
"name": "Cellule",
|
|
1239
1222
|
"children": [
|
|
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|
{
|
|
1241
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|
"type": "element",
|
|
1242
|
-
"name": "
|
|
1225
|
+
"name": "Paragraphe",
|
|
1243
1226
|
"children": [
|
|
1244
1227
|
{
|
|
1245
|
-
"type": "
|
|
1246
|
-
"
|
|
1228
|
+
"type": "element",
|
|
1229
|
+
"name": "Valeur",
|
|
1230
|
+
"children": [
|
|
1231
|
+
{
|
|
1232
|
+
"type": "text",
|
|
1233
|
+
"text": "0 %"
|
|
1234
|
+
}
|
|
1235
|
+
]
|
|
1247
1236
|
}
|
|
1248
1237
|
]
|
|
1249
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|
}
|
|
1250
1239
|
]
|
|
1251
|
-
}
|
|
1252
|
-
]
|
|
1253
|
-
},
|
|
1254
|
-
{
|
|
1255
|
-
"type": "element",
|
|
1256
|
-
"name": "Cellule",
|
|
1257
|
-
"children": [
|
|
1240
|
+
},
|
|
1258
1241
|
{
|
|
1259
1242
|
"type": "element",
|
|
1260
|
-
"name": "
|
|
1243
|
+
"name": "Cellule",
|
|
1261
1244
|
"children": [
|
|
1262
1245
|
{
|
|
1263
1246
|
"type": "element",
|
|
1264
|
-
"name": "
|
|
1247
|
+
"name": "Paragraphe",
|
|
1265
1248
|
"children": [
|
|
1266
1249
|
{
|
|
1267
|
-
"type": "
|
|
1268
|
-
"
|
|
1250
|
+
"type": "element",
|
|
1251
|
+
"name": "Valeur",
|
|
1252
|
+
"children": [
|
|
1253
|
+
{
|
|
1254
|
+
"type": "text",
|
|
1255
|
+
"text": "0 %"
|
|
1256
|
+
}
|
|
1257
|
+
]
|
|
1269
1258
|
}
|
|
1270
1259
|
]
|
|
1271
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|
}
|
|
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1261
|
]
|
|
1273
1262
|
}
|
|
1274
1263
|
]
|
|
1275
|
-
}
|
|
1276
|
-
]
|
|
1277
|
-
},
|
|
1278
|
-
{
|
|
1279
|
-
"type": "element",
|
|
1280
|
-
"name": "Rangée",
|
|
1281
|
-
"attributes": {
|
|
1282
|
-
"type": "normal"
|
|
1283
|
-
},
|
|
1284
|
-
"children": [
|
|
1264
|
+
},
|
|
1285
1265
|
{
|
|
1286
1266
|
"type": "element",
|
|
1287
|
-
"name": "
|
|
1267
|
+
"name": "Rangée",
|
|
1268
|
+
"attributes": {
|
|
1269
|
+
"type": "normal"
|
|
1270
|
+
},
|
|
1288
1271
|
"children": [
|
|
1289
1272
|
{
|
|
1290
1273
|
"type": "element",
|
|
1291
|
-
"name": "
|
|
1274
|
+
"name": "Cellule",
|
|
1292
1275
|
"children": [
|
|
1293
|
-
{
|
|
1294
|
-
"type": "text",
|
|
1295
|
-
"text": "Entre "
|
|
1296
|
-
},
|
|
1297
1276
|
{
|
|
1298
1277
|
"type": "element",
|
|
1299
|
-
"name": "
|
|
1278
|
+
"name": "Paragraphe",
|
|
1300
1279
|
"children": [
|
|
1301
1280
|
{
|
|
1302
1281
|
"type": "text",
|
|
1303
|
-
"text": "
|
|
1282
|
+
"text": "Entre "
|
|
1283
|
+
},
|
|
1284
|
+
{
|
|
1285
|
+
"type": "element",
|
|
1286
|
+
"name": "Valeur",
|
|
1287
|
+
"children": [
|
|
1288
|
+
{
|
|
1289
|
+
"type": "text",
|
|
1290
|
+
"text": "250 001 €"
|
|
1291
|
+
}
|
|
1292
|
+
]
|
|
1293
|
+
},
|
|
1294
|
+
{
|
|
1295
|
+
"type": "text",
|
|
1296
|
+
"text": " et "
|
|
1297
|
+
},
|
|
1298
|
+
{
|
|
1299
|
+
"type": "element",
|
|
1300
|
+
"name": "Valeur",
|
|
1301
|
+
"children": [
|
|
1302
|
+
{
|
|
1303
|
+
"type": "text",
|
|
1304
|
+
"text": "500 000 €"
|
|
1305
|
+
}
|
|
1306
|
+
]
|
|
1304
1307
|
}
|
|
1305
1308
|
]
|
|
1306
|
-
}
|
|
1307
|
-
|
|
1308
|
-
|
|
1309
|
-
|
|
1310
|
-
|
|
1309
|
+
}
|
|
1310
|
+
]
|
|
1311
|
+
},
|
|
1312
|
+
{
|
|
1313
|
+
"type": "element",
|
|
1314
|
+
"name": "Cellule",
|
|
1315
|
+
"children": [
|
|
1311
1316
|
{
|
|
1312
1317
|
"type": "element",
|
|
1313
|
-
"name": "
|
|
1318
|
+
"name": "Paragraphe",
|
|
1314
1319
|
"children": [
|
|
1315
1320
|
{
|
|
1316
|
-
"type": "
|
|
1317
|
-
"
|
|
1321
|
+
"type": "element",
|
|
1322
|
+
"name": "Valeur",
|
|
1323
|
+
"children": [
|
|
1324
|
+
{
|
|
1325
|
+
"type": "text",
|
|
1326
|
+
"text": "3 %"
|
|
1327
|
+
}
|
|
1328
|
+
]
|
|
1318
1329
|
}
|
|
1319
1330
|
]
|
|
1320
1331
|
}
|
|
1321
1332
|
]
|
|
1322
|
-
}
|
|
1323
|
-
]
|
|
1324
|
-
},
|
|
1325
|
-
{
|
|
1326
|
-
"type": "element",
|
|
1327
|
-
"name": "Cellule",
|
|
1328
|
-
"children": [
|
|
1333
|
+
},
|
|
1329
1334
|
{
|
|
1330
1335
|
"type": "element",
|
|
1331
|
-
"name": "
|
|
1336
|
+
"name": "Cellule",
|
|
1332
1337
|
"children": [
|
|
1333
1338
|
{
|
|
1334
1339
|
"type": "element",
|
|
1335
|
-
"name": "
|
|
1340
|
+
"name": "Paragraphe",
|
|
1336
1341
|
"children": [
|
|
1337
1342
|
{
|
|
1338
|
-
"type": "
|
|
1339
|
-
"
|
|
1343
|
+
"type": "element",
|
|
1344
|
+
"name": "Valeur",
|
|
1345
|
+
"children": [
|
|
1346
|
+
{
|
|
1347
|
+
"type": "text",
|
|
1348
|
+
"text": "0 %"
|
|
1349
|
+
}
|
|
1350
|
+
]
|
|
1340
1351
|
}
|
|
1341
1352
|
]
|
|
1342
1353
|
}
|
|
@@ -1346,68 +1357,90 @@
|
|
|
1346
1357
|
},
|
|
1347
1358
|
{
|
|
1348
1359
|
"type": "element",
|
|
1349
|
-
"name": "
|
|
1360
|
+
"name": "Rangée",
|
|
1361
|
+
"attributes": {
|
|
1362
|
+
"type": "normal"
|
|
1363
|
+
},
|
|
1350
1364
|
"children": [
|
|
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1365
|
{
|
|
1352
1366
|
"type": "element",
|
|
1353
|
-
"name": "
|
|
1367
|
+
"name": "Cellule",
|
|
1354
1368
|
"children": [
|
|
1355
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|
{
|
|
1356
1370
|
"type": "element",
|
|
1357
|
-
"name": "
|
|
1371
|
+
"name": "Paragraphe",
|
|
1358
1372
|
"children": [
|
|
1359
1373
|
{
|
|
1360
1374
|
"type": "text",
|
|
1361
|
-
"text": "
|
|
1375
|
+
"text": "Entre "
|
|
1376
|
+
},
|
|
1377
|
+
{
|
|
1378
|
+
"type": "element",
|
|
1379
|
+
"name": "Valeur",
|
|
1380
|
+
"children": [
|
|
1381
|
+
{
|
|
1382
|
+
"type": "text",
|
|
1383
|
+
"text": "500 001 €"
|
|
1384
|
+
}
|
|
1385
|
+
]
|
|
1386
|
+
},
|
|
1387
|
+
{
|
|
1388
|
+
"type": "text",
|
|
1389
|
+
"text": " et "
|
|
1390
|
+
},
|
|
1391
|
+
{
|
|
1392
|
+
"type": "element",
|
|
1393
|
+
"name": "Valeur",
|
|
1394
|
+
"children": [
|
|
1395
|
+
{
|
|
1396
|
+
"type": "text",
|
|
1397
|
+
"text": "1 000 000 €"
|
|
1398
|
+
}
|
|
1399
|
+
]
|
|
1362
1400
|
}
|
|
1363
1401
|
]
|
|
1364
1402
|
}
|
|
1365
1403
|
]
|
|
1366
|
-
}
|
|
1367
|
-
]
|
|
1368
|
-
}
|
|
1369
|
-
]
|
|
1370
|
-
},
|
|
1371
|
-
{
|
|
1372
|
-
"type": "element",
|
|
1373
|
-
"name": "Rangée",
|
|
1374
|
-
"attributes": {
|
|
1375
|
-
"type": "normal"
|
|
1376
|
-
},
|
|
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|
-
"children": [
|
|
1378
|
-
{
|
|
1379
|
-
"type": "element",
|
|
1380
|
-
"name": "Cellule",
|
|
1381
|
-
"children": [
|
|
1404
|
+
},
|
|
1382
1405
|
{
|
|
1383
1406
|
"type": "element",
|
|
1384
|
-
"name": "
|
|
1407
|
+
"name": "Cellule",
|
|
1385
1408
|
"children": [
|
|
1386
|
-
{
|
|
1387
|
-
"type": "text",
|
|
1388
|
-
"text": "Entre "
|
|
1389
|
-
},
|
|
1390
1409
|
{
|
|
1391
1410
|
"type": "element",
|
|
1392
|
-
"name": "
|
|
1411
|
+
"name": "Paragraphe",
|
|
1393
1412
|
"children": [
|
|
1394
1413
|
{
|
|
1395
|
-
"type": "
|
|
1396
|
-
"
|
|
1414
|
+
"type": "element",
|
|
1415
|
+
"name": "Valeur",
|
|
1416
|
+
"children": [
|
|
1417
|
+
{
|
|
1418
|
+
"type": "text",
|
|
1419
|
+
"text": "4 %"
|
|
1420
|
+
}
|
|
1421
|
+
]
|
|
1397
1422
|
}
|
|
1398
1423
|
]
|
|
1399
|
-
}
|
|
1400
|
-
|
|
1401
|
-
|
|
1402
|
-
|
|
1403
|
-
|
|
1424
|
+
}
|
|
1425
|
+
]
|
|
1426
|
+
},
|
|
1427
|
+
{
|
|
1428
|
+
"type": "element",
|
|
1429
|
+
"name": "Cellule",
|
|
1430
|
+
"children": [
|
|
1404
1431
|
{
|
|
1405
1432
|
"type": "element",
|
|
1406
|
-
"name": "
|
|
1433
|
+
"name": "Paragraphe",
|
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1434
|
"children": [
|
|
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1435
|
{
|
|
1409
|
-
"type": "
|
|
1410
|
-
"
|
|
1436
|
+
"type": "element",
|
|
1437
|
+
"name": "Valeur",
|
|
1438
|
+
"children": [
|
|
1439
|
+
{
|
|
1440
|
+
"type": "text",
|
|
1441
|
+
"text": "3 %"
|
|
1442
|
+
}
|
|
1443
|
+
]
|
|
1411
1444
|
}
|
|
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|
]
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|
}
|
|
@@ -1417,41 +1450,76 @@
|
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1417
1450
|
},
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|
{
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|
1419
1452
|
"type": "element",
|
|
1420
|
-
"name": "
|
|
1453
|
+
"name": "Rangée",
|
|
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|
+
"attributes": {
|
|
1455
|
+
"type": "normal"
|
|
1456
|
+
},
|
|
1421
1457
|
"children": [
|
|
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1458
|
{
|
|
1423
1459
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Cellule",
|
|
1425
1461
|
"children": [
|
|
1426
1462
|
{
|
|
1427
1463
|
"type": "element",
|
|
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|
-
"name": "
|
|
1464
|
+
"name": "Paragraphe",
|
|
1429
1465
|
"children": [
|
|
1430
1466
|
{
|
|
1431
1467
|
"type": "text",
|
|
1432
|
-
"text": "
|
|
1468
|
+
"text": "Plus de "
|
|
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|
+
},
|
|
1470
|
+
{
|
|
1471
|
+
"type": "element",
|
|
1472
|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
1474
|
+
{
|
|
1475
|
+
"type": "text",
|
|
1476
|
+
"text": "1 000 000 €"
|
|
1477
|
+
}
|
|
1478
|
+
]
|
|
1433
1479
|
}
|
|
1434
1480
|
]
|
|
1435
1481
|
}
|
|
1436
1482
|
]
|
|
1437
|
-
}
|
|
1438
|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
1441
|
-
"type": "element",
|
|
1442
|
-
"name": "Cellule",
|
|
1443
|
-
"children": [
|
|
1483
|
+
},
|
|
1444
1484
|
{
|
|
1445
1485
|
"type": "element",
|
|
1446
|
-
"name": "
|
|
1486
|
+
"name": "Cellule",
|
|
1447
1487
|
"children": [
|
|
1448
1488
|
{
|
|
1449
1489
|
"type": "element",
|
|
1450
|
-
"name": "
|
|
1490
|
+
"name": "Paragraphe",
|
|
1451
1491
|
"children": [
|
|
1452
1492
|
{
|
|
1453
|
-
"type": "
|
|
1454
|
-
"
|
|
1493
|
+
"type": "element",
|
|
1494
|
+
"name": "Valeur",
|
|
1495
|
+
"children": [
|
|
1496
|
+
{
|
|
1497
|
+
"type": "text",
|
|
1498
|
+
"text": "4 %"
|
|
1499
|
+
}
|
|
1500
|
+
]
|
|
1501
|
+
}
|
|
1502
|
+
]
|
|
1503
|
+
}
|
|
1504
|
+
]
|
|
1505
|
+
},
|
|
1506
|
+
{
|
|
1507
|
+
"type": "element",
|
|
1508
|
+
"name": "Cellule",
|
|
1509
|
+
"children": [
|
|
1510
|
+
{
|
|
1511
|
+
"type": "element",
|
|
1512
|
+
"name": "Paragraphe",
|
|
1513
|
+
"children": [
|
|
1514
|
+
{
|
|
1515
|
+
"type": "element",
|
|
1516
|
+
"name": "Valeur",
|
|
1517
|
+
"children": [
|
|
1518
|
+
{
|
|
1519
|
+
"type": "text",
|
|
1520
|
+
"text": "4 %"
|
|
1521
|
+
}
|
|
1522
|
+
]
|
|
1455
1523
|
}
|
|
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1524
|
]
|
|
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1525
|
}
|
|
@@ -1463,96 +1531,306 @@
|
|
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1463
1531
|
},
|
|
1464
1532
|
{
|
|
1465
1533
|
"type": "element",
|
|
1466
|
-
"name": "
|
|
1467
|
-
"attributes": {
|
|
1468
|
-
"type": "normal"
|
|
1469
|
-
},
|
|
1534
|
+
"name": "Exemple",
|
|
1470
1535
|
"children": [
|
|
1471
1536
|
{
|
|
1472
1537
|
"type": "element",
|
|
1473
|
-
"name": "
|
|
1538
|
+
"name": "Titre",
|
|
1474
1539
|
"children": [
|
|
1540
|
+
{
|
|
1541
|
+
"type": "text",
|
|
1542
|
+
"text": "Exemple"
|
|
1543
|
+
}
|
|
1544
|
+
]
|
|
1545
|
+
},
|
|
1546
|
+
{
|
|
1547
|
+
"type": "element",
|
|
1548
|
+
"name": "Paragraphe",
|
|
1549
|
+
"children": [
|
|
1550
|
+
{
|
|
1551
|
+
"type": "text",
|
|
1552
|
+
"text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
|
|
1553
|
+
},
|
|
1475
1554
|
{
|
|
1476
1555
|
"type": "element",
|
|
1477
|
-
"name": "
|
|
1556
|
+
"name": "Valeur",
|
|
1478
1557
|
"children": [
|
|
1479
1558
|
{
|
|
1480
1559
|
"type": "text",
|
|
1481
|
-
"text": "
|
|
1482
|
-
}
|
|
1560
|
+
"text": "400 000 €"
|
|
1561
|
+
}
|
|
1562
|
+
]
|
|
1563
|
+
},
|
|
1564
|
+
{
|
|
1565
|
+
"type": "text",
|
|
1566
|
+
"text": ", la contribution exceptionnelle est de :"
|
|
1567
|
+
}
|
|
1568
|
+
]
|
|
1569
|
+
},
|
|
1570
|
+
{
|
|
1571
|
+
"type": "element",
|
|
1572
|
+
"name": "Paragraphe",
|
|
1573
|
+
"children": [
|
|
1574
|
+
{
|
|
1575
|
+
"type": "text",
|
|
1576
|
+
"text": "("
|
|
1577
|
+
},
|
|
1578
|
+
{
|
|
1579
|
+
"type": "element",
|
|
1580
|
+
"name": "Valeur",
|
|
1581
|
+
"children": [
|
|
1483
1582
|
{
|
|
1484
|
-
"type": "
|
|
1485
|
-
"
|
|
1486
|
-
"children": [
|
|
1487
|
-
{
|
|
1488
|
-
"type": "text",
|
|
1489
|
-
"text": "1 000 000 €"
|
|
1490
|
-
}
|
|
1491
|
-
]
|
|
1583
|
+
"type": "text",
|
|
1584
|
+
"text": "400 000 €"
|
|
1492
1585
|
}
|
|
1493
1586
|
]
|
|
1587
|
+
},
|
|
1588
|
+
{
|
|
1589
|
+
"type": "text",
|
|
1590
|
+
"text": " - "
|
|
1591
|
+
},
|
|
1592
|
+
{
|
|
1593
|
+
"type": "element",
|
|
1594
|
+
"name": "Valeur",
|
|
1595
|
+
"children": [
|
|
1596
|
+
{
|
|
1597
|
+
"type": "text",
|
|
1598
|
+
"text": "250 000 €"
|
|
1599
|
+
}
|
|
1600
|
+
]
|
|
1601
|
+
},
|
|
1602
|
+
{
|
|
1603
|
+
"type": "text",
|
|
1604
|
+
"text": ") x "
|
|
1605
|
+
},
|
|
1606
|
+
{
|
|
1607
|
+
"type": "element",
|
|
1608
|
+
"name": "Valeur",
|
|
1609
|
+
"children": [
|
|
1610
|
+
{
|
|
1611
|
+
"type": "text",
|
|
1612
|
+
"text": "3 %"
|
|
1613
|
+
}
|
|
1614
|
+
]
|
|
1615
|
+
},
|
|
1616
|
+
{
|
|
1617
|
+
"type": "text",
|
|
1618
|
+
"text": " = "
|
|
1619
|
+
},
|
|
1620
|
+
{
|
|
1621
|
+
"type": "element",
|
|
1622
|
+
"name": "Valeur",
|
|
1623
|
+
"children": [
|
|
1624
|
+
{
|
|
1625
|
+
"type": "text",
|
|
1626
|
+
"text": "4 500 €"
|
|
1627
|
+
}
|
|
1628
|
+
]
|
|
1629
|
+
},
|
|
1630
|
+
{
|
|
1631
|
+
"type": "text",
|
|
1632
|
+
"text": "."
|
|
1633
|
+
}
|
|
1634
|
+
]
|
|
1635
|
+
}
|
|
1636
|
+
]
|
|
1637
|
+
},
|
|
1638
|
+
{
|
|
1639
|
+
"type": "element",
|
|
1640
|
+
"name": "Exemple",
|
|
1641
|
+
"children": [
|
|
1642
|
+
{
|
|
1643
|
+
"type": "element",
|
|
1644
|
+
"name": "Titre",
|
|
1645
|
+
"children": [
|
|
1646
|
+
{
|
|
1647
|
+
"type": "text",
|
|
1648
|
+
"text": "Exemple"
|
|
1494
1649
|
}
|
|
1495
1650
|
]
|
|
1496
1651
|
},
|
|
1497
1652
|
{
|
|
1498
1653
|
"type": "element",
|
|
1499
|
-
"name": "
|
|
1654
|
+
"name": "Paragraphe",
|
|
1500
1655
|
"children": [
|
|
1656
|
+
{
|
|
1657
|
+
"type": "text",
|
|
1658
|
+
"text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
|
|
1659
|
+
},
|
|
1501
1660
|
{
|
|
1502
1661
|
"type": "element",
|
|
1503
|
-
"name": "
|
|
1662
|
+
"name": "Valeur",
|
|
1504
1663
|
"children": [
|
|
1505
1664
|
{
|
|
1506
|
-
"type": "
|
|
1507
|
-
"
|
|
1508
|
-
"children": [
|
|
1509
|
-
{
|
|
1510
|
-
"type": "text",
|
|
1511
|
-
"text": "4 %"
|
|
1512
|
-
}
|
|
1513
|
-
]
|
|
1665
|
+
"type": "text",
|
|
1666
|
+
"text": "550 000 €"
|
|
1514
1667
|
}
|
|
1515
1668
|
]
|
|
1669
|
+
},
|
|
1670
|
+
{
|
|
1671
|
+
"type": "text",
|
|
1672
|
+
"text": ", la contribution exceptionnelle est de :"
|
|
1516
1673
|
}
|
|
1517
1674
|
]
|
|
1518
1675
|
},
|
|
1519
1676
|
{
|
|
1520
1677
|
"type": "element",
|
|
1521
|
-
"name": "
|
|
1678
|
+
"name": "Paragraphe",
|
|
1522
1679
|
"children": [
|
|
1680
|
+
{
|
|
1681
|
+
"type": "text",
|
|
1682
|
+
"text": "[("
|
|
1683
|
+
},
|
|
1523
1684
|
{
|
|
1524
1685
|
"type": "element",
|
|
1525
|
-
"name": "
|
|
1686
|
+
"name": "Valeur",
|
|
1526
1687
|
"children": [
|
|
1527
1688
|
{
|
|
1528
|
-
"type": "
|
|
1529
|
-
"
|
|
1530
|
-
|
|
1531
|
-
|
|
1532
|
-
|
|
1533
|
-
|
|
1534
|
-
|
|
1535
|
-
|
|
1689
|
+
"type": "text",
|
|
1690
|
+
"text": "500 000 €"
|
|
1691
|
+
}
|
|
1692
|
+
]
|
|
1693
|
+
},
|
|
1694
|
+
{
|
|
1695
|
+
"type": "text",
|
|
1696
|
+
"text": " - "
|
|
1697
|
+
},
|
|
1698
|
+
{
|
|
1699
|
+
"type": "element",
|
|
1700
|
+
"name": "Valeur",
|
|
1701
|
+
"children": [
|
|
1702
|
+
{
|
|
1703
|
+
"type": "text",
|
|
1704
|
+
"text": "250 000 €"
|
|
1705
|
+
}
|
|
1706
|
+
]
|
|
1707
|
+
},
|
|
1708
|
+
{
|
|
1709
|
+
"type": "text",
|
|
1710
|
+
"text": ") x "
|
|
1711
|
+
},
|
|
1712
|
+
{
|
|
1713
|
+
"type": "element",
|
|
1714
|
+
"name": "Valeur",
|
|
1715
|
+
"children": [
|
|
1716
|
+
{
|
|
1717
|
+
"type": "text",
|
|
1718
|
+
"text": "3 %"
|
|
1719
|
+
}
|
|
1720
|
+
]
|
|
1721
|
+
},
|
|
1722
|
+
{
|
|
1723
|
+
"type": "text",
|
|
1724
|
+
"text": "] + [("
|
|
1725
|
+
},
|
|
1726
|
+
{
|
|
1727
|
+
"type": "element",
|
|
1728
|
+
"name": "Valeur",
|
|
1729
|
+
"children": [
|
|
1730
|
+
{
|
|
1731
|
+
"type": "text",
|
|
1732
|
+
"text": "550 000 €"
|
|
1733
|
+
}
|
|
1734
|
+
]
|
|
1735
|
+
},
|
|
1736
|
+
{
|
|
1737
|
+
"type": "text",
|
|
1738
|
+
"text": " - "
|
|
1739
|
+
},
|
|
1740
|
+
{
|
|
1741
|
+
"type": "element",
|
|
1742
|
+
"name": "Valeur",
|
|
1743
|
+
"children": [
|
|
1744
|
+
{
|
|
1745
|
+
"type": "text",
|
|
1746
|
+
"text": "500 000 €"
|
|
1747
|
+
}
|
|
1748
|
+
]
|
|
1749
|
+
},
|
|
1750
|
+
{
|
|
1751
|
+
"type": "text",
|
|
1752
|
+
"text": ") x "
|
|
1753
|
+
},
|
|
1754
|
+
{
|
|
1755
|
+
"type": "element",
|
|
1756
|
+
"name": "Valeur",
|
|
1757
|
+
"children": [
|
|
1758
|
+
{
|
|
1759
|
+
"type": "text",
|
|
1760
|
+
"text": "4 %"
|
|
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}
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|
1762
|
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]
|
|
1763
|
+
},
|
|
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|
+
{
|
|
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|
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"type": "text",
|
|
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|
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"text": "] = "
|
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|
+
},
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|
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{
|
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"type": "element",
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|
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"children": [
|
|
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{
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"type": "text",
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"text": "9 500 €"
|
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]
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},
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{
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"type": "text",
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"children": [
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{
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"type": "text",
|
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"text": "Le montant de la contribution exceptionnelle sur les hauts revenus est indiqué sur "
|
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},
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{
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"type": "element",
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"attributes": {
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"LienPublication": "F99",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Particuliers"
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"children": [
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{
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"type": "text",
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"text": "l'avis d'impôt sur le revenu"
|
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]
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},
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{
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"type": "text",
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{
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"type": "text",
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"text": "L'imposition à la contribution exceptionnelle sur les hauts revenus peut-elle être atténuée ?"
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}
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]
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"children": [
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"text": ") peut s'appliquer pour atténuer votre imposition."
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"text": "
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"text": "Vous devez bénéficier de revenus considérés comme "
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"attributes": {
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"LienPublication": "F3178",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Particuliers"
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},
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"text": "exceptionnels"
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}
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"text": "250 000 €"
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}
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]
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|
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},
|
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"text": " en raison de leur montant."
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},
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"text": "
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}
|
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"text": "Pour en bénéficier, vous devez adresser votre demande à votre centre des finances publiques."
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}
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"attributes": {
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"text": "Service en charge des impôts (trésorerie, service des impôts...)"
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"attributes": {
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"text": "En cas de modification de votre situation de famille (Pacs, mariage, séparation, divorce ou décès), des règles particulières s'appliquent."
|
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@@ -1650,15 +1952,21 @@
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{
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"text": "Qu'est-ce que la contribution différentielle sur les hauts revenus ?"
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@@ -1668,21 +1976,26 @@
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|
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},
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|
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|
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@@ -1692,7 +2005,7 @@
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|
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|
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|
|
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"text": "Elle vise à imposer les revenus de ces contribuables à hauteur d’au moins "
|
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|
},
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|
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@@ -1700,55 +2013,165 @@
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{
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|
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|
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|
|
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|
+
"text": "20 %"
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|
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|
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|
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|
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|
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}
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]
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{
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|
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|
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{
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|
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|
|
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|
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"text": "La contribution différentielle s'applique pour l'imposition des "
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|
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|
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|
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|
{
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|
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|
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|
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|
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|
{
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|
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|
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|
|
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|
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"text": "
|
|
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|
+
"text": "revenus de 2025"
|
|
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|
}
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|
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|
]
|
|
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|
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|
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|
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|
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|
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|
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"text": "."
|
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|
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}
|
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|
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]
|
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|
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},
|
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|
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{
|
|
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|
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|
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|
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|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Vous êtes concerné par la contribution différentielle sur les hauts revenus si votre "
|
|
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2057
|
},
|
|
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|
{
|
|
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|
"type": "element",
|
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|
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"name": "
|
|
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|
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"name": "LienInterne",
|
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|
+
"attributes": {
|
|
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|
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"LienPublication": "F13216",
|
|
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|
+
"type": "Fiche Question-réponse conditionnée",
|
|
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|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
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2066
|
"children": [
|
|
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|
{
|
|
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2068
|
"type": "text",
|
|
1731
|
-
"text": "
|
|
2069
|
+
"text": "revenu fiscal de référence (RFR)"
|
|
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2070
|
}
|
|
1733
2071
|
]
|
|
1734
2072
|
},
|
|
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2073
|
{
|
|
1736
2074
|
"type": "text",
|
|
1737
|
-
"text": "
|
|
1738
|
-
}
|
|
2075
|
+
"text": " dépasse l'un des montants suivants :"
|
|
2076
|
+
}
|
|
2077
|
+
]
|
|
2078
|
+
},
|
|
2079
|
+
{
|
|
2080
|
+
"type": "element",
|
|
2081
|
+
"name": "Liste",
|
|
2082
|
+
"attributes": {
|
|
2083
|
+
"type": "puce"
|
|
2084
|
+
},
|
|
2085
|
+
"children": [
|
|
1739
2086
|
{
|
|
1740
2087
|
"type": "element",
|
|
1741
|
-
"name": "
|
|
2088
|
+
"name": "Item",
|
|
1742
2089
|
"children": [
|
|
1743
2090
|
{
|
|
1744
|
-
"type": "
|
|
1745
|
-
"
|
|
2091
|
+
"type": "element",
|
|
2092
|
+
"name": "Paragraphe",
|
|
2093
|
+
"children": [
|
|
2094
|
+
{
|
|
2095
|
+
"type": "element",
|
|
2096
|
+
"name": "Valeur",
|
|
2097
|
+
"children": [
|
|
2098
|
+
{
|
|
2099
|
+
"type": "text",
|
|
2100
|
+
"text": "250 000 €"
|
|
2101
|
+
}
|
|
2102
|
+
]
|
|
2103
|
+
},
|
|
2104
|
+
{
|
|
2105
|
+
"type": "text",
|
|
2106
|
+
"text": " si vous êtes "
|
|
2107
|
+
},
|
|
2108
|
+
{
|
|
2109
|
+
"type": "element",
|
|
2110
|
+
"name": "MiseEnEvidence",
|
|
2111
|
+
"children": [
|
|
2112
|
+
{
|
|
2113
|
+
"type": "text",
|
|
2114
|
+
"text": "célibataire"
|
|
2115
|
+
}
|
|
2116
|
+
]
|
|
2117
|
+
},
|
|
2118
|
+
{
|
|
2119
|
+
"type": "text",
|
|
2120
|
+
"text": ", veuf, séparé ou divorcé"
|
|
2121
|
+
}
|
|
2122
|
+
]
|
|
1746
2123
|
}
|
|
1747
2124
|
]
|
|
1748
2125
|
},
|
|
2126
|
+
{
|
|
2127
|
+
"type": "element",
|
|
2128
|
+
"name": "Item",
|
|
2129
|
+
"children": [
|
|
2130
|
+
{
|
|
2131
|
+
"type": "element",
|
|
2132
|
+
"name": "Paragraphe",
|
|
2133
|
+
"children": [
|
|
2134
|
+
{
|
|
2135
|
+
"type": "element",
|
|
2136
|
+
"name": "Valeur",
|
|
2137
|
+
"children": [
|
|
2138
|
+
{
|
|
2139
|
+
"type": "text",
|
|
2140
|
+
"text": "500 000 €"
|
|
2141
|
+
}
|
|
2142
|
+
]
|
|
2143
|
+
},
|
|
2144
|
+
{
|
|
2145
|
+
"type": "text",
|
|
2146
|
+
"text": " si vous êtes "
|
|
2147
|
+
},
|
|
2148
|
+
{
|
|
2149
|
+
"type": "element",
|
|
2150
|
+
"name": "MiseEnEvidence",
|
|
2151
|
+
"children": [
|
|
2152
|
+
{
|
|
2153
|
+
"type": "text",
|
|
2154
|
+
"text": "marié ou pacsé"
|
|
2155
|
+
}
|
|
2156
|
+
]
|
|
2157
|
+
},
|
|
2158
|
+
{
|
|
2159
|
+
"type": "text",
|
|
2160
|
+
"text": ", soumis à imposition commune."
|
|
2161
|
+
}
|
|
2162
|
+
]
|
|
2163
|
+
}
|
|
2164
|
+
]
|
|
2165
|
+
}
|
|
2166
|
+
]
|
|
2167
|
+
},
|
|
2168
|
+
{
|
|
2169
|
+
"type": "element",
|
|
2170
|
+
"name": "Paragraphe",
|
|
2171
|
+
"children": [
|
|
1749
2172
|
{
|
|
1750
2173
|
"type": "text",
|
|
1751
|
-
"text": "
|
|
2174
|
+
"text": "Vous êtes soumis à la contribution différentielle si votre taux moyen d'imposition (impôt sur le revenu + contribution exceptionnelle sur les hauts revenus) est inférieur à "
|
|
1752
2175
|
},
|
|
1753
2176
|
{
|
|
1754
2177
|
"type": "element",
|
|
@@ -1756,176 +2179,103 @@
|
|
|
1756
2179
|
"children": [
|
|
1757
2180
|
{
|
|
1758
2181
|
"type": "text",
|
|
1759
|
-
"text": "
|
|
2182
|
+
"text": "20 %"
|
|
1760
2183
|
}
|
|
1761
2184
|
]
|
|
1762
2185
|
},
|
|
1763
2186
|
{
|
|
1764
2187
|
"type": "text",
|
|
1765
|
-
"text": "
|
|
2188
|
+
"text": "."
|
|
2189
|
+
}
|
|
2190
|
+
]
|
|
2191
|
+
},
|
|
2192
|
+
{
|
|
2193
|
+
"type": "element",
|
|
2194
|
+
"name": "Paragraphe",
|
|
2195
|
+
"children": [
|
|
2196
|
+
{
|
|
2197
|
+
"type": "text",
|
|
2198
|
+
"text": "La contribution différentielle due pour l’année 2025 donne lieu au "
|
|
1766
2199
|
},
|
|
1767
2200
|
{
|
|
1768
2201
|
"type": "element",
|
|
1769
|
-
"name": "
|
|
2202
|
+
"name": "MiseEnEvidence",
|
|
1770
2203
|
"children": [
|
|
1771
2204
|
{
|
|
1772
2205
|
"type": "text",
|
|
1773
|
-
"text": "
|
|
2206
|
+
"text": "versement d’un acompte"
|
|
1774
2207
|
}
|
|
1775
2208
|
]
|
|
1776
2209
|
},
|
|
1777
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|
{
|
|
1778
2211
|
"type": "text",
|
|
1779
|
-
"text": "
|
|
2212
|
+
"text": " entre le 1"
|
|
1780
2213
|
},
|
|
1781
2214
|
{
|
|
1782
2215
|
"type": "element",
|
|
1783
|
-
"name": "
|
|
2216
|
+
"name": "Exposant",
|
|
1784
2217
|
"children": [
|
|
1785
2218
|
{
|
|
1786
2219
|
"type": "text",
|
|
1787
|
-
"text": "
|
|
2220
|
+
"text": "er"
|
|
1788
2221
|
}
|
|
1789
2222
|
]
|
|
1790
2223
|
},
|
|
1791
2224
|
{
|
|
1792
2225
|
"type": "text",
|
|
1793
|
-
"text": "."
|
|
2226
|
+
"text": " décembre et le 15 décembre 2025."
|
|
1794
2227
|
}
|
|
1795
2228
|
]
|
|
1796
|
-
}
|
|
1797
|
-
]
|
|
1798
|
-
},
|
|
1799
|
-
{
|
|
1800
|
-
"type": "element",
|
|
1801
|
-
"name": "Paragraphe",
|
|
1802
|
-
"children": [
|
|
1803
|
-
{
|
|
1804
|
-
"type": "text",
|
|
1805
|
-
"text": "Si vous bénéficiez de "
|
|
1806
2229
|
},
|
|
1807
2230
|
{
|
|
1808
2231
|
"type": "element",
|
|
1809
|
-
"name": "
|
|
1810
|
-
"attributes": {
|
|
1811
|
-
"LienPublication": "F3178",
|
|
1812
|
-
"type": "Fiche Question-réponse conditionnée",
|
|
1813
|
-
"audience": "Particuliers"
|
|
1814
|
-
},
|
|
2232
|
+
"name": "Paragraphe",
|
|
1815
2233
|
"children": [
|
|
1816
2234
|
{
|
|
1817
2235
|
"type": "text",
|
|
1818
|
-
"text": "
|
|
1819
|
-
}
|
|
1820
|
-
]
|
|
1821
|
-
},
|
|
1822
|
-
{
|
|
1823
|
-
"type": "text",
|
|
1824
|
-
"text": " en raison de leur montant, un système de lissage (aussi appelé "
|
|
1825
|
-
},
|
|
1826
|
-
{
|
|
1827
|
-
"type": "element",
|
|
1828
|
-
"name": "Expression",
|
|
1829
|
-
"children": [
|
|
2236
|
+
"text": "Cet acompte est égal à "
|
|
2237
|
+
},
|
|
1830
2238
|
{
|
|
1831
|
-
"type": "
|
|
1832
|
-
"
|
|
1833
|
-
|
|
1834
|
-
|
|
1835
|
-
|
|
1836
|
-
|
|
1837
|
-
|
|
1838
|
-
|
|
1839
|
-
|
|
1840
|
-
]
|
|
1841
|
-
},
|
|
1842
|
-
{
|
|
1843
|
-
"type": "element",
|
|
1844
|
-
"name": "Paragraphe",
|
|
1845
|
-
"children": [
|
|
1846
|
-
{
|
|
1847
|
-
"type": "text",
|
|
1848
|
-
"text": "Pour en bénéficier, vous devez adresser votre demande à votre centre des finances publiques."
|
|
1849
|
-
}
|
|
1850
|
-
]
|
|
1851
|
-
},
|
|
1852
|
-
{
|
|
1853
|
-
"type": "element",
|
|
1854
|
-
"name": "OuSAdresser",
|
|
1855
|
-
"attributes": {
|
|
1856
|
-
"ID": "R15019",
|
|
1857
|
-
"sve": "non",
|
|
1858
|
-
"type": "Local"
|
|
1859
|
-
},
|
|
1860
|
-
"children": [
|
|
1861
|
-
{
|
|
1862
|
-
"type": "element",
|
|
1863
|
-
"name": "Titre",
|
|
1864
|
-
"children": [
|
|
2239
|
+
"type": "element",
|
|
2240
|
+
"name": "Valeur",
|
|
2241
|
+
"children": [
|
|
2242
|
+
{
|
|
2243
|
+
"type": "text",
|
|
2244
|
+
"text": "95 %"
|
|
2245
|
+
}
|
|
2246
|
+
]
|
|
2247
|
+
},
|
|
1865
2248
|
{
|
|
1866
2249
|
"type": "text",
|
|
1867
|
-
"text": "
|
|
2250
|
+
"text": " du montant de la contribution estimé par le contribuable."
|
|
1868
2251
|
}
|
|
1869
2252
|
]
|
|
1870
2253
|
},
|
|
1871
2254
|
{
|
|
1872
2255
|
"type": "element",
|
|
1873
|
-
"name": "
|
|
1874
|
-
"attributes": {
|
|
1875
|
-
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
1876
|
-
}
|
|
1877
|
-
},
|
|
1878
|
-
{
|
|
1879
|
-
"type": "element",
|
|
1880
|
-
"name": "Source",
|
|
1881
|
-
"attributes": {
|
|
1882
|
-
"ID": "R30612"
|
|
1883
|
-
},
|
|
2256
|
+
"name": "ANoter",
|
|
1884
2257
|
"children": [
|
|
1885
2258
|
{
|
|
1886
|
-
"type": "
|
|
1887
|
-
"
|
|
1888
|
-
|
|
1889
|
-
|
|
1890
|
-
|
|
1891
|
-
|
|
1892
|
-
|
|
1893
|
-
|
|
1894
|
-
|
|
1895
|
-
"name": "Paragraphe",
|
|
1896
|
-
"children": [
|
|
1897
|
-
{
|
|
1898
|
-
"type": "text",
|
|
1899
|
-
"text": "En cas de modification de votre situation de famille (Pacs, mariage, séparation, divorce ou décès), des règles particulières s'appliquent."
|
|
1900
|
-
}
|
|
1901
|
-
]
|
|
1902
|
-
},
|
|
1903
|
-
{
|
|
1904
|
-
"type": "element",
|
|
1905
|
-
"name": "Paragraphe",
|
|
1906
|
-
"children": [
|
|
1907
|
-
{
|
|
1908
|
-
"type": "text",
|
|
1909
|
-
"text": "Le montant de la contribution exceptionnelle sur les hauts revenus est indiqué sur "
|
|
1910
|
-
},
|
|
1911
|
-
{
|
|
1912
|
-
"type": "element",
|
|
1913
|
-
"name": "LienInterne",
|
|
1914
|
-
"attributes": {
|
|
1915
|
-
"LienPublication": "F99",
|
|
1916
|
-
"type": "Fiche Question-réponse conditionnée",
|
|
1917
|
-
"audience": "Particuliers"
|
|
1918
|
-
},
|
|
1919
|
-
"children": [
|
|
2259
|
+
"type": "element",
|
|
2260
|
+
"name": "Titre",
|
|
2261
|
+
"children": [
|
|
2262
|
+
{
|
|
2263
|
+
"type": "text",
|
|
2264
|
+
"text": "À noter"
|
|
2265
|
+
}
|
|
2266
|
+
]
|
|
2267
|
+
},
|
|
1920
2268
|
{
|
|
1921
|
-
"type": "
|
|
1922
|
-
"
|
|
2269
|
+
"type": "element",
|
|
2270
|
+
"name": "Paragraphe",
|
|
2271
|
+
"children": [
|
|
2272
|
+
{
|
|
2273
|
+
"type": "text",
|
|
2274
|
+
"text": "L'aide d'un professionnel, par exemple un expert-comptable, peut s'avérer nécessaire pour le calcul de l'acompte."
|
|
2275
|
+
}
|
|
2276
|
+
]
|
|
1923
2277
|
}
|
|
1924
2278
|
]
|
|
1925
|
-
},
|
|
1926
|
-
{
|
|
1927
|
-
"type": "text",
|
|
1928
|
-
"text": "."
|
|
1929
2279
|
}
|
|
1930
2280
|
]
|
|
1931
2281
|
}
|