@socialgouv/fiches-vdd 2.1313.0 → 2.1315.0

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.
Files changed (288) hide show
  1. package/CHANGELOG.md +14 -0
  2. package/data/associations/R46785.json +4 -4
  3. package/data/associations/index.json +220 -220
  4. package/data/index.json +78311 -78223
  5. package/data/particuliers/F10037.json +1 -1
  6. package/data/particuliers/F10260.json +176 -3
  7. package/data/particuliers/F1029.json +186 -61
  8. package/data/particuliers/F1030.json +734 -308
  9. package/data/particuliers/F10435.json +259 -532
  10. package/data/particuliers/F10508.json +411 -173
  11. package/data/particuliers/F1069.json +2 -2
  12. package/data/particuliers/F10977.json +2 -2
  13. package/data/particuliers/F10999.json +1 -1
  14. package/data/particuliers/F11534.json +2 -2
  15. package/data/particuliers/F11629.json +17 -3
  16. package/data/particuliers/F12096.json +3 -3
  17. package/data/particuliers/F1226.json +1 -1
  18. package/data/particuliers/F1255.json +1 -1
  19. package/data/particuliers/F12842.json +125 -143
  20. package/data/particuliers/F13104.json +11 -1
  21. package/data/particuliers/F13284.json +333 -604
  22. package/data/particuliers/F13482.json +5 -5
  23. package/data/particuliers/F138.json +12 -99
  24. package/data/particuliers/F1384.json +58 -92
  25. package/data/particuliers/F1435.json +1 -1
  26. package/data/particuliers/F1450.json +2 -2
  27. package/data/particuliers/F1454.json +1 -1
  28. package/data/particuliers/F1455.json +2 -10
  29. package/data/particuliers/F14836.json +1 -1
  30. package/data/particuliers/F14837.json +1 -1
  31. package/data/particuliers/F15097.json +2 -2
  32. package/data/particuliers/F1512.json +249 -146
  33. package/data/particuliers/F15136.json +2 -2
  34. package/data/particuliers/F1515.json +1 -1
  35. package/data/particuliers/F1520.json +1 -1
  36. package/data/particuliers/F1527.json +6 -12
  37. package/data/particuliers/F1551.json +2 -2
  38. package/data/particuliers/F15819.json +1 -1
  39. package/data/particuliers/F15898.json +6 -6
  40. package/data/particuliers/F16053.json +6 -6
  41. package/data/particuliers/F16124.json +1 -1
  42. package/data/particuliers/F16140.json +1 -1
  43. package/data/particuliers/F1642.json +1 -1
  44. package/data/particuliers/F16455.json +1 -1
  45. package/data/particuliers/F165.json +2 -2
  46. package/data/particuliers/F16676.json +2 -2
  47. package/data/particuliers/F16787.json +1 -1
  48. package/data/particuliers/F16875.json +2 -2
  49. package/data/particuliers/F1704.json +2 -2
  50. package/data/particuliers/F17042.json +2 -2
  51. package/data/particuliers/F1707.json +2 -2
  52. package/data/particuliers/F1727.json +2 -2
  53. package/data/particuliers/F1728.json +1 -1
  54. package/data/particuliers/F1746.json +1 -1
  55. package/data/particuliers/F18074.json +1 -1
  56. package/data/particuliers/F1816.json +76 -75
  57. package/data/particuliers/F18594.json +2 -2
  58. package/data/particuliers/F19448.json +1 -1
  59. package/data/particuliers/F1989.json +1 -1
  60. package/data/particuliers/F2.json +9 -9
  61. package/data/particuliers/F200.json +2 -2
  62. package/data/particuliers/F20028.json +1 -1
  63. package/data/particuliers/F2007.json +327 -443
  64. package/data/particuliers/F20109.json +2 -2
  65. package/data/particuliers/F20319.json +538 -197
  66. package/data/particuliers/F2034.json +1 -1
  67. package/data/particuliers/F20568.json +1 -1
  68. package/data/particuliers/F2057.json +1 -1
  69. package/data/particuliers/F2093.json +1 -1
  70. package/data/particuliers/F2143.json +1 -1
  71. package/data/particuliers/F21760.json +2 -2
  72. package/data/particuliers/F21761.json +1 -1
  73. package/data/particuliers/F21774.json +2 -2
  74. package/data/particuliers/F21819.json +2 -2
  75. package/data/particuliers/F21820.json +2 -2
  76. package/data/particuliers/F2189.json +1 -1
  77. package/data/particuliers/F2210.json +1 -1
  78. package/data/particuliers/F2242.json +2 -2
  79. package/data/particuliers/F2246.json +55 -3
  80. package/data/particuliers/F2248.json +2 -2
  81. package/data/particuliers/F2250.json +2 -2
  82. package/data/particuliers/F2252.json +20 -8
  83. package/data/particuliers/F2253.json +2 -2
  84. package/data/particuliers/F2255.json +2 -2
  85. package/data/particuliers/F22637.json +2 -2
  86. package/data/particuliers/F2277.json +1 -1
  87. package/data/particuliers/F22782.json +262 -4
  88. package/data/particuliers/F2344.json +1 -1
  89. package/data/particuliers/F23503.json +3 -3
  90. package/data/particuliers/F2376.json +309 -572
  91. package/data/particuliers/F2390.json +1 -1
  92. package/data/particuliers/F2532.json +1 -1
  93. package/data/particuliers/F2661.json +1 -1
  94. package/data/particuliers/F2671.json +1 -1
  95. package/data/particuliers/F2679.json +2 -2
  96. package/data/particuliers/F2686.json +3 -3
  97. package/data/particuliers/F2794.json +1 -1
  98. package/data/particuliers/F2811.json +3 -3
  99. package/data/particuliers/F2825.json +1 -1
  100. package/data/particuliers/F2827.json +1 -1
  101. package/data/particuliers/F2828.json +1 -1
  102. package/data/particuliers/F2831.json +1 -1
  103. package/data/particuliers/F2842.json +1 -1
  104. package/data/particuliers/F2890.json +2 -2
  105. package/data/particuliers/F2965.json +1 -1
  106. package/data/particuliers/F3085.json +9 -9
  107. package/data/particuliers/F31130.json +987 -623
  108. package/data/particuliers/F31444.json +24 -101
  109. package/data/particuliers/F31462.json +2 -2
  110. package/data/particuliers/F3161.json +1 -1
  111. package/data/particuliers/F31661.json +2 -2
  112. package/data/particuliers/F31664.json +1 -1
  113. package/data/particuliers/F3170.json +1 -1
  114. package/data/particuliers/F31725.json +2 -42
  115. package/data/particuliers/F31877.json +1 -1
  116. package/data/particuliers/F32927.json +58 -108
  117. package/data/particuliers/F33267.json +1 -1
  118. package/data/particuliers/F33352.json +1 -1
  119. package/data/particuliers/F33626.json +15 -1
  120. package/data/particuliers/F33639.json +2 -2
  121. package/data/particuliers/F33655.json +1 -1
  122. package/data/particuliers/F33658.json +2 -2
  123. package/data/particuliers/F33694.json +15 -5
  124. package/data/particuliers/F33886.json +262 -4
  125. package/data/particuliers/F34092.json +1 -1
  126. package/data/particuliers/F34328.json +62 -12
  127. package/data/particuliers/F34789.json +5 -1
  128. package/data/particuliers/F34808.json +2 -2
  129. package/data/particuliers/F34922.json +1 -1
  130. package/data/particuliers/F34982.json +24 -10
  131. package/data/particuliers/F35381.json +3 -3
  132. package/data/particuliers/F35777.json +1 -1
  133. package/data/particuliers/F35792.json +990 -228
  134. package/data/particuliers/F36341.json +290 -970
  135. package/data/particuliers/F37236.json +1 -1
  136. package/data/particuliers/F37333.json +1 -1
  137. package/data/particuliers/F37509.json +3 -3
  138. package/data/particuliers/F38461.json +1 -1
  139. package/data/particuliers/F414.json +2 -2
  140. package/data/particuliers/F420.json +2 -2
  141. package/data/particuliers/F426.json +275 -5
  142. package/data/particuliers/F45.json +12 -182
  143. package/data/particuliers/F562.json +116 -146
  144. package/data/particuliers/F563.json +239 -156
  145. package/data/particuliers/F707.json +2 -2
  146. package/data/particuliers/F724.json +479 -2852
  147. package/data/particuliers/N184.json +2 -2
  148. package/data/particuliers/N18775.json +1 -1
  149. package/data/particuliers/N19805.json +1 -1
  150. package/data/particuliers/N276.json +1 -1
  151. package/data/particuliers/N287.json +2 -2
  152. package/data/particuliers/N32575.json +4 -4
  153. package/data/particuliers/N530.json +1 -1
  154. package/data/particuliers/R10692.json +1 -1
  155. package/data/particuliers/R1181.json +1 -1
  156. package/data/particuliers/R1281.json +1 -1
  157. package/data/particuliers/R1348.json +1 -1
  158. package/data/particuliers/R1393.json +1 -1
  159. package/data/particuliers/R14113.json +3 -23
  160. package/data/particuliers/R14636.json +4 -4
  161. package/data/particuliers/R1501.json +1 -1
  162. package/data/particuliers/R15764.json +1 -1
  163. package/data/particuliers/R16883.json +1 -1
  164. package/data/particuliers/R17121.json +34 -34
  165. package/data/particuliers/R1990.json +1 -1
  166. package/data/particuliers/R2771.json +1 -1
  167. package/data/particuliers/R3120.json +1 -1
  168. package/data/particuliers/R46544.json +6 -8
  169. package/data/particuliers/R46575.json +0 -81
  170. package/data/particuliers/R46785.json +4 -4
  171. package/data/particuliers/R47159.json +1 -1
  172. package/data/particuliers/R48111.json +1 -99
  173. package/data/particuliers/R48767.json +5 -7
  174. package/data/particuliers/R51612.json +3 -3
  175. package/data/particuliers/R51788.json +2 -12
  176. package/data/particuliers/R55162.json +2 -2
  177. package/data/particuliers/R56941.json +1 -1
  178. package/data/particuliers/R58202.json +1 -1
  179. package/data/particuliers/R59014.json +2 -2
  180. package/data/particuliers/R59398.json +27 -27
  181. package/data/particuliers/R60042.json +34 -34
  182. package/data/particuliers/R60964.json +34 -34
  183. package/data/particuliers/R61698.json +2 -2
  184. package/data/particuliers/R61804.json +34 -0
  185. package/data/particuliers/R64787.json +2 -2
  186. package/data/particuliers/R64825.json +103 -1
  187. package/data/particuliers/R71406.json +342 -0
  188. package/data/particuliers/index.json +5347 -5346
  189. package/data/professionnels/F2034.json +1 -1
  190. package/data/professionnels/F20568.json +1 -1
  191. package/data/professionnels/F22203.json +2 -2
  192. package/data/professionnels/F22263.json +156 -8
  193. package/data/professionnels/F22583.json +4 -4
  194. package/data/professionnels/F22637.json +2 -2
  195. package/data/professionnels/F22782.json +262 -4
  196. package/data/professionnels/F23384.json +10 -10
  197. package/data/professionnels/F23497.json +17 -17
  198. package/data/professionnels/F23503.json +3 -3
  199. package/data/professionnels/F23546.json +88 -78
  200. package/data/professionnels/F23548.json +2 -2
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  202. package/data/professionnels/F23890.json +1 -1
  203. package/data/professionnels/F24542.json +3 -3
  204. package/data/professionnels/F24648.json +2 -2
  205. package/data/professionnels/F2811.json +3 -3
  206. package/data/professionnels/F31031.json +566 -436
  207. package/data/professionnels/F31188.json +1 -1
  208. package/data/professionnels/F31212.json +26 -102
  209. package/data/professionnels/F31233.json +2 -2
  210. package/data/professionnels/F31643.json +2 -11
  211. package/data/professionnels/F31909.json +4 -22
  212. package/data/professionnels/F32042.json +5 -43
  213. package/data/professionnels/F32105.json +1 -21
  214. package/data/professionnels/F32703.json +2 -42
  215. package/data/professionnels/F32963.json +1 -1
  216. package/data/professionnels/F33527.json +1 -1
  217. package/data/professionnels/F34629.json +1 -1
  218. package/data/professionnels/F35360.json +1 -1
  219. package/data/professionnels/F35381.json +3 -3
  220. package/data/professionnels/F35934.json +1 -1
  221. package/data/professionnels/F35938.json +1 -1
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  227. package/data/professionnels/F35999.json +19 -5
  228. package/data/professionnels/F36015.json +5 -4
  229. package/data/professionnels/F36016.json +5 -5
  230. package/data/professionnels/F36021.json +2 -2
  231. package/data/professionnels/F36022.json +2 -1
  232. package/data/professionnels/F36023.json +2 -2
  233. package/data/professionnels/F36065.json +1 -1
  234. package/data/professionnels/F36182.json +2 -42
  235. package/data/professionnels/F36212.json +1 -21
  236. package/data/professionnels/F36541.json +1 -1
  237. package/data/professionnels/F36831.json +1 -1
  238. package/data/professionnels/F36954.json +2 -42
  239. package/data/professionnels/F37195.json +1 -21
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  245. package/data/professionnels/F37509.json +3 -3
  246. package/data/professionnels/F37848.json +1 -1
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  253. package/data/professionnels/N13442.json +1 -1
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  255. package/data/professionnels/R10128.json +4 -6
  256. package/data/professionnels/R10191.json +18 -2
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  258. package/data/professionnels/R1281.json +1 -1
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  263. package/data/professionnels/R18001.json +1 -1
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  265. package/data/professionnels/R18889.json +4 -3
  266. package/data/professionnels/R19935.json +526 -0
  267. package/data/professionnels/R21802.json +3 -5
  268. package/data/professionnels/R21905.json +2 -2
  269. package/data/professionnels/R2489.json +1 -1
  270. package/data/professionnels/R2771.json +1 -1
  271. package/data/professionnels/R31055.json +3 -3
  272. package/data/professionnels/R3120.json +1 -1
  273. package/data/professionnels/R36852.json +299 -0
  274. package/data/professionnels/R39637.json +2 -2
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  278. package/data/professionnels/R55162.json +2 -2
  279. package/data/professionnels/R56941.json +1 -1
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  281. package/data/professionnels/R61804.json +34 -0
  282. package/data/professionnels/R64728.json +7 -7
  283. package/data/professionnels/R67101.json +2 -2
  284. package/data/professionnels/R68461.json +2 -2
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  286. package/data/professionnels/R71416.json +260 -0
  287. package/data/professionnels/index.json +2480 -2477
  288. package/package.json +1 -1
@@ -10,7 +10,7 @@
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  "ID": "F31130",
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  "type": "Fiche Question-réponse conditionnée",
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  "xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
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- "dateDerniereModificationImportante": "2025-01-01T00:00:00",
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+ "dateDerniereModificationImportante": "2025-02-19T00:00:00",
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  "spUrl": "https://www.service-public.fr/particuliers/vosdroits/F31130"
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  },
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  "children": [
@@ -50,7 +50,7 @@
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  "children": [
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  {
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  "type": "text",
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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": "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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  }
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  ]
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  },
@@ -80,7 +80,7 @@
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  "children": [
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  {
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  "type": "text",
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- "text": "modified 2025-01-01"
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+ "text": "modified 2025-02-19"
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  }
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  ]
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  },
@@ -784,64 +784,71 @@
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  },
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  {
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  "type": "element",
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- "name": "Avertissement",
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- "attributes": {
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- "ID": "R71294",
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- "date": "2025-02-16"
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- },
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+ "name": "Introduction",
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  "children": [
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  {
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  "type": "element",
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- "name": "Titre",
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+ "name": "Texte",
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  "children": [
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  {
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- "type": "text",
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- "text": "Contribution différentielle sur les hauts revenus"
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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",
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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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+ }
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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": "Texte",
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+ "children": [
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  {
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  "type": "element",
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- "name": "Texte",
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+ "name": "Chapitre",
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  "children": [
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  {
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  "type": "element",
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- "name": "Paragraphe",
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+ "name": "Titre",
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  "children": [
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- {
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- "type": "text",
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- "text": "Une nouvelle contribution différentielle sur les hauts revenus est créée par "
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- },
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  {
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  "type": "element",
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- "name": "LienExterne",
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- "attributes": {
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- "URL": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000051168037"
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- },
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+ "name": "Paragraphe",
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  "children": [
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  {
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  "type": "text",
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- "text": "l'article 10 de la loi de finances pour 2025"
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+ "text": "Qui est concerné par la contribution exceptionnelle sur les hauts revenus ?"
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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": "Paragraphe",
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+ "children": [
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  {
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  "type": "text",
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- "text": ". La contribution due pour l’imposition des revenus de 2025 donnera lieu au versement d’un acompte entre le 1"
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+ "text": "La contribution exceptionnelle "
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  },
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  {
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  "type": "element",
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- "name": "Exposant",
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+ "name": "MiseEnEvidence",
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  "children": [
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  {
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  "type": "text",
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- "text": "er"
845
+ "text": "s'ajoute à l'impôt sur le revenu"
839
846
  }
840
847
  ]
841
848
  },
842
849
  {
843
850
  "type": "text",
844
- "text": "et le 15 décembre 2025."
851
+ "text": "."
845
852
  }
846
853
  ]
847
854
  },
@@ -851,155 +858,155 @@
851
858
  "children": [
852
859
  {
853
860
  "type": "text",
854
- "text": "Cette page est en cours de mise à jour."
861
+ "text": "Elle concerne les contribuables qui perçoivent de hauts revenus."
855
862
  }
856
863
  ]
857
- }
858
- ]
859
- }
860
- ]
861
- },
862
- {
863
- "type": "element",
864
- "name": "Texte",
865
- "children": [
866
- {
867
- "type": "element",
868
- "name": "Paragraphe",
869
- "children": [
870
- {
871
- "type": "text",
872
- "text": "La contribution exceptionnelle "
873
864
  },
874
865
  {
875
866
  "type": "element",
876
- "name": "MiseEnEvidence",
867
+ "name": "Paragraphe",
877
868
  "children": [
878
869
  {
879
870
  "type": "text",
880
- "text": "s'ajoute à l'impôt sur le revenu"
881
- }
882
- ]
883
- },
884
- {
885
- "type": "text",
886
- "text": "."
887
- }
888
- ]
889
- },
890
- {
891
- "type": "element",
892
- "name": "Paragraphe",
893
- "children": [
894
- {
895
- "type": "text",
896
- "text": "Elle concerne les contribuables qui perçoivent de hauts revenus."
897
- }
898
- ]
899
- },
900
- {
901
- "type": "element",
902
- "name": "Paragraphe",
903
- "children": [
904
- {
905
- "type": "text",
906
- "text": "Vous devez la payer si votre "
907
- },
908
- {
909
- "type": "element",
910
- "name": "LienIntra",
911
- "attributes": {
912
- "LienID": "R1046",
913
- "type": "Définition de glossaire"
914
- },
915
- "children": [
871
+ "text": "Vous devez la payer si votre "
872
+ },
873
+ {
874
+ "type": "element",
875
+ "name": "LienIntra",
876
+ "attributes": {
877
+ "LienID": "R1046",
878
+ "type": "Définition de glossaire"
879
+ },
880
+ "children": [
881
+ {
882
+ "type": "text",
883
+ "text": "foyer fiscal"
884
+ }
885
+ ]
886
+ },
916
887
  {
917
888
  "type": "text",
918
- "text": "foyer fiscal"
919
- }
920
- ]
921
- },
922
- {
923
- "type": "text",
924
- "text": " est soumis à l'impôt sur le revenu "
925
- },
926
- {
927
- "type": "element",
928
- "name": "MiseEnEvidence",
929
- "children": [
889
+ "text": " est soumis à l'impôt sur le revenu "
890
+ },
891
+ {
892
+ "type": "element",
893
+ "name": "MiseEnEvidence",
894
+ "children": [
895
+ {
896
+ "type": "text",
897
+ "text": "et"
898
+ }
899
+ ]
900
+ },
930
901
  {
931
902
  "type": "text",
932
- "text": "et"
933
- }
934
- ]
935
- },
936
- {
937
- "type": "text",
938
- "text": " que votre "
939
- },
940
- {
941
- "type": "element",
942
- "name": "LienInterne",
943
- "attributes": {
944
- "LienPublication": "F13216",
945
- "type": "Fiche Question-réponse conditionnée",
946
- "audience": "Particuliers"
947
- },
948
- "children": [
903
+ "text": " que votre "
904
+ },
905
+ {
906
+ "type": "element",
907
+ "name": "LienInterne",
908
+ "attributes": {
909
+ "LienPublication": "F13216",
910
+ "type": "Fiche Question-réponse conditionnée",
911
+ "audience": "Particuliers"
912
+ },
913
+ "children": [
914
+ {
915
+ "type": "text",
916
+ "text": "revenu fiscal de référence (RFR)"
917
+ }
918
+ ]
919
+ },
949
920
  {
950
921
  "type": "text",
951
- "text": "revenu fiscal de référence (RFR)"
922
+ "text": " dépasse l'un des montants suivants :"
952
923
  }
953
924
  ]
954
925
  },
955
- {
956
- "type": "text",
957
- "text": " dépasse les montants suivants :"
958
- }
959
- ]
960
- },
961
- {
962
- "type": "element",
963
- "name": "Liste",
964
- "attributes": {
965
- "type": "puce"
966
- },
967
- "children": [
968
926
  {
969
927
  "type": "element",
970
- "name": "Item",
928
+ "name": "Liste",
929
+ "attributes": {
930
+ "type": "puce"
931
+ },
971
932
  "children": [
972
933
  {
973
934
  "type": "element",
974
- "name": "Paragraphe",
935
+ "name": "Item",
975
936
  "children": [
976
937
  {
977
938
  "type": "element",
978
- "name": "Valeur",
939
+ "name": "Paragraphe",
979
940
  "children": [
941
+ {
942
+ "type": "element",
943
+ "name": "Valeur",
944
+ "children": [
945
+ {
946
+ "type": "text",
947
+ "text": "250 000 €"
948
+ }
949
+ ]
950
+ },
980
951
  {
981
952
  "type": "text",
982
- "text": "250 000 €"
953
+ "text": " si vous êtes "
954
+ },
955
+ {
956
+ "type": "element",
957
+ "name": "MiseEnEvidence",
958
+ "children": [
959
+ {
960
+ "type": "text",
961
+ "text": "célibataire"
962
+ }
963
+ ]
964
+ },
965
+ {
966
+ "type": "text",
967
+ "text": ", veuf, séparé ou divorcé"
983
968
  }
984
969
  ]
985
- },
986
- {
987
- "type": "text",
988
- "text": " si vous êtes "
989
- },
970
+ }
971
+ ]
972
+ },
973
+ {
974
+ "type": "element",
975
+ "name": "Item",
976
+ "children": [
990
977
  {
991
978
  "type": "element",
992
- "name": "MiseEnEvidence",
979
+ "name": "Paragraphe",
993
980
  "children": [
981
+ {
982
+ "type": "element",
983
+ "name": "Valeur",
984
+ "children": [
985
+ {
986
+ "type": "text",
987
+ "text": "500 000 €"
988
+ }
989
+ ]
990
+ },
991
+ {
992
+ "type": "text",
993
+ "text": " si vous êtes "
994
+ },
995
+ {
996
+ "type": "element",
997
+ "name": "MiseEnEvidence",
998
+ "children": [
999
+ {
1000
+ "type": "text",
1001
+ "text": "marié ou pacsé"
1002
+ }
1003
+ ]
1004
+ },
994
1005
  {
995
1006
  "type": "text",
996
- "text": "célibataire"
1007
+ "text": ", soumis à imposition commune."
997
1008
  }
998
1009
  ]
999
- },
1000
- {
1001
- "type": "text",
1002
- "text": ", veuf, séparé ou divorcé"
1003
1010
  }
1004
1011
  ]
1005
1012
  }
@@ -1007,39 +1014,43 @@
1007
1014
  },
1008
1015
  {
1009
1016
  "type": "element",
1010
- "name": "Item",
1017
+ "name": "ANoter",
1011
1018
  "children": [
1012
1019
  {
1013
1020
  "type": "element",
1014
- "name": "Paragraphe",
1021
+ "name": "Titre",
1015
1022
  "children": [
1016
1023
  {
1017
- "type": "element",
1018
- "name": "Valeur",
1019
- "children": [
1020
- {
1021
- "type": "text",
1022
- "text": "500 000 €"
1023
- }
1024
- ]
1025
- },
1024
+ "type": "text",
1025
+ "text": "À noter"
1026
+ }
1027
+ ]
1028
+ },
1029
+ {
1030
+ "type": "element",
1031
+ "name": "Paragraphe",
1032
+ "children": [
1026
1033
  {
1027
1034
  "type": "text",
1028
- "text": " si vous êtes "
1035
+ "text": "Ces seuils d'imposition n'augmentent pas si vous avez une ou plusieurs personnes "
1029
1036
  },
1030
1037
  {
1031
1038
  "type": "element",
1032
- "name": "MiseEnEvidence",
1039
+ "name": "LienIntra",
1040
+ "attributes": {
1041
+ "LienID": "R54575",
1042
+ "type": "Définition de glossaire"
1043
+ },
1033
1044
  "children": [
1034
1045
  {
1035
1046
  "type": "text",
1036
- "text": "marié ou pacsé"
1047
+ "text": "à charge"
1037
1048
  }
1038
1049
  ]
1039
1050
  },
1040
1051
  {
1041
1052
  "type": "text",
1042
- "text": ", soumis à imposition commune."
1053
+ "text": "."
1043
1054
  }
1044
1055
  ]
1045
1056
  }
@@ -1049,15 +1060,21 @@
1049
1060
  },
1050
1061
  {
1051
1062
  "type": "element",
1052
- "name": "ANoter",
1063
+ "name": "Chapitre",
1053
1064
  "children": [
1054
1065
  {
1055
1066
  "type": "element",
1056
1067
  "name": "Titre",
1057
1068
  "children": [
1058
1069
  {
1059
- "type": "text",
1060
- "text": "À noter"
1070
+ "type": "element",
1071
+ "name": "Paragraphe",
1072
+ "children": [
1073
+ {
1074
+ "type": "text",
1075
+ "text": "Quel est le taux de la contribution exceptionnelle sur les hauts revenus ?"
1076
+ }
1077
+ ]
1061
1078
  }
1062
1079
  ]
1063
1080
  },
@@ -1067,96 +1084,100 @@
1067
1084
  "children": [
1068
1085
  {
1069
1086
  "type": "text",
1070
- "text": "Ces seuils d'imposition n'augmentent pas si vous avez une ou plusieurs personnes "
1071
- },
1087
+ "text": "Le taux de la contribution exceptionnelle dépend de votre situation."
1088
+ }
1089
+ ]
1090
+ },
1091
+ {
1092
+ "type": "element",
1093
+ "name": "Tableau",
1094
+ "children": [
1072
1095
  {
1073
1096
  "type": "element",
1074
- "name": "LienIntra",
1075
- "attributes": {
1076
- "LienID": "R54575",
1077
- "type": "Définition de glossaire"
1078
- },
1097
+ "name": "Titre",
1079
1098
  "children": [
1080
1099
  {
1081
1100
  "type": "text",
1082
- "text": "à charge"
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
  ]
1085
1104
  },
1086
1105
  {
1087
- "type": "text",
1088
- "text": "."
1089
- }
1090
- ]
1091
- }
1092
- ]
1093
- },
1094
- {
1095
- "type": "element",
1096
- "name": "Paragraphe",
1097
- "children": [
1098
- {
1099
- "type": "text",
1100
- "text": "Le taux de la contribution exceptionnelle dépend de votre situation."
1101
- }
1102
- ]
1103
- },
1104
- {
1105
- "type": "element",
1106
- "name": "Tableau",
1107
- "children": [
1108
- {
1109
- "type": "element",
1110
- "name": "Titre",
1111
- "children": [
1106
+ "type": "element",
1107
+ "name": "Colonne",
1108
+ "attributes": {
1109
+ "largeur": "33",
1110
+ "type": "header"
1111
+ }
1112
+ },
1112
1113
  {
1113
- "type": "text",
1114
- "text": "Contribution exceptionnelle sur les hauts revenus : taux applicable selon le revenu fiscal de référence et la situation de famille"
1115
- }
1116
- ]
1117
- },
1118
- {
1119
- "type": "element",
1120
- "name": "Colonne",
1121
- "attributes": {
1122
- "largeur": "33",
1123
- "type": "header"
1124
- }
1125
- },
1126
- {
1127
- "type": "element",
1128
- "name": "Colonne",
1129
- "attributes": {
1130
- "largeur": "33",
1131
- "type": "normal"
1132
- }
1133
- },
1134
- {
1135
- "type": "element",
1136
- "name": "Colonne",
1137
- "attributes": {
1138
- "largeur": "33",
1139
- "type": "normal"
1140
- }
1141
- },
1142
- {
1143
- "type": "element",
1144
- "name": "Rangée",
1145
- "attributes": {
1146
- "type": "header"
1147
- },
1148
- "children": [
1114
+ "type": "element",
1115
+ "name": "Colonne",
1116
+ "attributes": {
1117
+ "largeur": "33",
1118
+ "type": "normal"
1119
+ }
1120
+ },
1149
1121
  {
1150
1122
  "type": "element",
1151
- "name": "Cellule",
1123
+ "name": "Colonne",
1124
+ "attributes": {
1125
+ "largeur": "33",
1126
+ "type": "normal"
1127
+ }
1128
+ },
1129
+ {
1130
+ "type": "element",
1131
+ "name": "Rangée",
1132
+ "attributes": {
1133
+ "type": "header"
1134
+ },
1152
1135
  "children": [
1153
1136
  {
1154
1137
  "type": "element",
1155
- "name": "Paragraphe",
1138
+ "name": "Cellule",
1156
1139
  "children": [
1157
1140
  {
1158
- "type": "text",
1159
- "text": "Fraction de revenu fiscal de référence"
1141
+ "type": "element",
1142
+ "name": "Paragraphe",
1143
+ "children": [
1144
+ {
1145
+ "type": "text",
1146
+ "text": "Fraction de revenu fiscal de référence"
1147
+ }
1148
+ ]
1149
+ }
1150
+ ]
1151
+ },
1152
+ {
1153
+ "type": "element",
1154
+ "name": "Cellule",
1155
+ "children": [
1156
+ {
1157
+ "type": "element",
1158
+ "name": "Paragraphe",
1159
+ "children": [
1160
+ {
1161
+ "type": "text",
1162
+ "text": "Taux pour une personne seule"
1163
+ }
1164
+ ]
1165
+ }
1166
+ ]
1167
+ },
1168
+ {
1169
+ "type": "element",
1170
+ "name": "Cellule",
1171
+ "children": [
1172
+ {
1173
+ "type": "element",
1174
+ "name": "Paragraphe",
1175
+ "children": [
1176
+ {
1177
+ "type": "text",
1178
+ "text": "Taux pour un couple soumis à imposition commune"
1179
+ }
1180
+ ]
1160
1181
  }
1161
1182
  ]
1162
1183
  }
@@ -1164,15 +1185,78 @@
1164
1185
  },
1165
1186
  {
1166
1187
  "type": "element",
1167
- "name": "Cellule",
1188
+ "name": "Rangée",
1189
+ "attributes": {
1190
+ "type": "normal"
1191
+ },
1168
1192
  "children": [
1169
1193
  {
1170
1194
  "type": "element",
1171
- "name": "Paragraphe",
1195
+ "name": "Cellule",
1172
1196
  "children": [
1173
1197
  {
1174
- "type": "text",
1175
- "text": "Taux pour une personne seule"
1198
+ "type": "element",
1199
+ "name": "Paragraphe",
1200
+ "children": [
1201
+ {
1202
+ "type": "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
+ ]
1214
+ }
1215
+ ]
1216
+ }
1217
+ ]
1218
+ },
1219
+ {
1220
+ "type": "element",
1221
+ "name": "Cellule",
1222
+ "children": [
1223
+ {
1224
+ "type": "element",
1225
+ "name": "Paragraphe",
1226
+ "children": [
1227
+ {
1228
+ "type": "element",
1229
+ "name": "Valeur",
1230
+ "children": [
1231
+ {
1232
+ "type": "text",
1233
+ "text": "0 %"
1234
+ }
1235
+ ]
1236
+ }
1237
+ ]
1238
+ }
1239
+ ]
1240
+ },
1241
+ {
1242
+ "type": "element",
1243
+ "name": "Cellule",
1244
+ "children": [
1245
+ {
1246
+ "type": "element",
1247
+ "name": "Paragraphe",
1248
+ "children": [
1249
+ {
1250
+ "type": "element",
1251
+ "name": "Valeur",
1252
+ "children": [
1253
+ {
1254
+ "type": "text",
1255
+ "text": "0 %"
1256
+ }
1257
+ ]
1258
+ }
1259
+ ]
1176
1260
  }
1177
1261
  ]
1178
1262
  }
@@ -1180,48 +1264,90 @@
1180
1264
  },
1181
1265
  {
1182
1266
  "type": "element",
1183
- "name": "Cellule",
1267
+ "name": "Rangée",
1268
+ "attributes": {
1269
+ "type": "normal"
1270
+ },
1184
1271
  "children": [
1185
1272
  {
1186
1273
  "type": "element",
1187
- "name": "Paragraphe",
1274
+ "name": "Cellule",
1188
1275
  "children": [
1189
1276
  {
1190
- "type": "text",
1191
- "text": "Taux pour un couple soumis à imposition commune"
1277
+ "type": "element",
1278
+ "name": "Paragraphe",
1279
+ "children": [
1280
+ {
1281
+ "type": "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
+ ]
1307
+ }
1308
+ ]
1192
1309
  }
1193
1310
  ]
1194
- }
1195
- ]
1196
- }
1197
- ]
1198
- },
1199
- {
1200
- "type": "element",
1201
- "name": "Rangée",
1202
- "attributes": {
1203
- "type": "normal"
1204
- },
1205
- "children": [
1206
- {
1207
- "type": "element",
1208
- "name": "Cellule",
1209
- "children": [
1311
+ },
1210
1312
  {
1211
1313
  "type": "element",
1212
- "name": "Paragraphe",
1314
+ "name": "Cellule",
1213
1315
  "children": [
1214
1316
  {
1215
- "type": "text",
1216
- "text": "Jusqu'à "
1217
- },
1317
+ "type": "element",
1318
+ "name": "Paragraphe",
1319
+ "children": [
1320
+ {
1321
+ "type": "element",
1322
+ "name": "Valeur",
1323
+ "children": [
1324
+ {
1325
+ "type": "text",
1326
+ "text": "3 %"
1327
+ }
1328
+ ]
1329
+ }
1330
+ ]
1331
+ }
1332
+ ]
1333
+ },
1334
+ {
1335
+ "type": "element",
1336
+ "name": "Cellule",
1337
+ "children": [
1218
1338
  {
1219
1339
  "type": "element",
1220
- "name": "Valeur",
1340
+ "name": "Paragraphe",
1221
1341
  "children": [
1222
1342
  {
1223
- "type": "text",
1224
- "text": "250 000 €"
1343
+ "type": "element",
1344
+ "name": "Valeur",
1345
+ "children": [
1346
+ {
1347
+ "type": "text",
1348
+ "text": "0 %"
1349
+ }
1350
+ ]
1225
1351
  }
1226
1352
  ]
1227
1353
  }
@@ -1231,19 +1357,90 @@
1231
1357
  },
1232
1358
  {
1233
1359
  "type": "element",
1234
- "name": "Cellule",
1360
+ "name": "Rangée",
1361
+ "attributes": {
1362
+ "type": "normal"
1363
+ },
1235
1364
  "children": [
1236
1365
  {
1237
1366
  "type": "element",
1238
- "name": "Paragraphe",
1367
+ "name": "Cellule",
1239
1368
  "children": [
1240
1369
  {
1241
1370
  "type": "element",
1242
- "name": "Valeur",
1371
+ "name": "Paragraphe",
1243
1372
  "children": [
1244
1373
  {
1245
1374
  "type": "text",
1246
- "text": "0 %"
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
+ ]
1400
+ }
1401
+ ]
1402
+ }
1403
+ ]
1404
+ },
1405
+ {
1406
+ "type": "element",
1407
+ "name": "Cellule",
1408
+ "children": [
1409
+ {
1410
+ "type": "element",
1411
+ "name": "Paragraphe",
1412
+ "children": [
1413
+ {
1414
+ "type": "element",
1415
+ "name": "Valeur",
1416
+ "children": [
1417
+ {
1418
+ "type": "text",
1419
+ "text": "4 %"
1420
+ }
1421
+ ]
1422
+ }
1423
+ ]
1424
+ }
1425
+ ]
1426
+ },
1427
+ {
1428
+ "type": "element",
1429
+ "name": "Cellule",
1430
+ "children": [
1431
+ {
1432
+ "type": "element",
1433
+ "name": "Paragraphe",
1434
+ "children": [
1435
+ {
1436
+ "type": "element",
1437
+ "name": "Valeur",
1438
+ "children": [
1439
+ {
1440
+ "type": "text",
1441
+ "text": "3 %"
1442
+ }
1443
+ ]
1247
1444
  }
1248
1445
  ]
1249
1446
  }
@@ -1253,19 +1450,76 @@
1253
1450
  },
1254
1451
  {
1255
1452
  "type": "element",
1256
- "name": "Cellule",
1453
+ "name": "Rangée",
1454
+ "attributes": {
1455
+ "type": "normal"
1456
+ },
1257
1457
  "children": [
1258
1458
  {
1259
1459
  "type": "element",
1260
- "name": "Paragraphe",
1460
+ "name": "Cellule",
1261
1461
  "children": [
1262
1462
  {
1263
1463
  "type": "element",
1264
- "name": "Valeur",
1464
+ "name": "Paragraphe",
1265
1465
  "children": [
1266
1466
  {
1267
1467
  "type": "text",
1268
- "text": "0 %"
1468
+ "text": "Plus de "
1469
+ },
1470
+ {
1471
+ "type": "element",
1472
+ "name": "Valeur",
1473
+ "children": [
1474
+ {
1475
+ "type": "text",
1476
+ "text": "1 000 000 €"
1477
+ }
1478
+ ]
1479
+ }
1480
+ ]
1481
+ }
1482
+ ]
1483
+ },
1484
+ {
1485
+ "type": "element",
1486
+ "name": "Cellule",
1487
+ "children": [
1488
+ {
1489
+ "type": "element",
1490
+ "name": "Paragraphe",
1491
+ "children": [
1492
+ {
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
+ ]
1269
1523
  }
1270
1524
  ]
1271
1525
  }
@@ -1277,266 +1531,284 @@
1277
1531
  },
1278
1532
  {
1279
1533
  "type": "element",
1280
- "name": "Rangée",
1281
- "attributes": {
1282
- "type": "normal"
1283
- },
1534
+ "name": "Exemple",
1284
1535
  "children": [
1285
1536
  {
1286
1537
  "type": "element",
1287
- "name": "Cellule",
1538
+ "name": "Titre",
1539
+ "children": [
1540
+ {
1541
+ "type": "text",
1542
+ "text": "Exemple"
1543
+ }
1544
+ ]
1545
+ },
1546
+ {
1547
+ "type": "element",
1548
+ "name": "Paragraphe",
1288
1549
  "children": [
1550
+ {
1551
+ "type": "text",
1552
+ "text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
1553
+ },
1289
1554
  {
1290
1555
  "type": "element",
1291
- "name": "Paragraphe",
1556
+ "name": "Valeur",
1292
1557
  "children": [
1293
1558
  {
1294
1559
  "type": "text",
1295
- "text": "Entre "
1296
- },
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": [
1297
1582
  {
1298
- "type": "element",
1299
- "name": "Valeur",
1300
- "children": [
1301
- {
1302
- "type": "text",
1303
- "text": "250 001 €"
1304
- }
1305
- ]
1306
- },
1583
+ "type": "text",
1584
+ "text": "400 000 €"
1585
+ }
1586
+ ]
1587
+ },
1588
+ {
1589
+ "type": "text",
1590
+ "text": " - "
1591
+ },
1592
+ {
1593
+ "type": "element",
1594
+ "name": "Valeur",
1595
+ "children": [
1307
1596
  {
1308
1597
  "type": "text",
1309
- "text": " et "
1310
- },
1598
+ "text": "250 000 €"
1599
+ }
1600
+ ]
1601
+ },
1602
+ {
1603
+ "type": "text",
1604
+ "text": ") x "
1605
+ },
1606
+ {
1607
+ "type": "element",
1608
+ "name": "Valeur",
1609
+ "children": [
1311
1610
  {
1312
- "type": "element",
1313
- "name": "Valeur",
1314
- "children": [
1315
- {
1316
- "type": "text",
1317
- "text": "500 000 €"
1318
- }
1319
- ]
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 €"
1320
1627
  }
1321
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"
1322
1649
  }
1323
1650
  ]
1324
1651
  },
1325
1652
  {
1326
1653
  "type": "element",
1327
- "name": "Cellule",
1654
+ "name": "Paragraphe",
1328
1655
  "children": [
1656
+ {
1657
+ "type": "text",
1658
+ "text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
1659
+ },
1329
1660
  {
1330
1661
  "type": "element",
1331
- "name": "Paragraphe",
1662
+ "name": "Valeur",
1332
1663
  "children": [
1333
1664
  {
1334
- "type": "element",
1335
- "name": "Valeur",
1336
- "children": [
1337
- {
1338
- "type": "text",
1339
- "text": "3 %"
1340
- }
1341
- ]
1665
+ "type": "text",
1666
+ "text": "550 000 €"
1342
1667
  }
1343
1668
  ]
1669
+ },
1670
+ {
1671
+ "type": "text",
1672
+ "text": ", la contribution exceptionnelle est de :"
1344
1673
  }
1345
1674
  ]
1346
1675
  },
1347
1676
  {
1348
1677
  "type": "element",
1349
- "name": "Cellule",
1678
+ "name": "Paragraphe",
1350
1679
  "children": [
1680
+ {
1681
+ "type": "text",
1682
+ "text": "[("
1683
+ },
1351
1684
  {
1352
1685
  "type": "element",
1353
- "name": "Paragraphe",
1686
+ "name": "Valeur",
1354
1687
  "children": [
1355
1688
  {
1356
- "type": "element",
1357
- "name": "Valeur",
1358
- "children": [
1359
- {
1360
- "type": "text",
1361
- "text": "0 %"
1362
- }
1363
- ]
1689
+ "type": "text",
1690
+ "text": "500 000 €"
1364
1691
  }
1365
1692
  ]
1366
- }
1367
- ]
1368
- }
1369
- ]
1370
- },
1371
- {
1372
- "type": "element",
1373
- "name": "Rangée",
1374
- "attributes": {
1375
- "type": "normal"
1376
- },
1377
- "children": [
1378
- {
1379
- "type": "element",
1380
- "name": "Cellule",
1381
- "children": [
1693
+ },
1694
+ {
1695
+ "type": "text",
1696
+ "text": " - "
1697
+ },
1382
1698
  {
1383
1699
  "type": "element",
1384
- "name": "Paragraphe",
1700
+ "name": "Valeur",
1385
1701
  "children": [
1386
1702
  {
1387
1703
  "type": "text",
1388
- "text": "Entre "
1389
- },
1390
- {
1391
- "type": "element",
1392
- "name": "Valeur",
1393
- "children": [
1394
- {
1395
- "type": "text",
1396
- "text": "500 001 €"
1397
- }
1398
- ]
1399
- },
1704
+ "text": "250 000 €"
1705
+ }
1706
+ ]
1707
+ },
1708
+ {
1709
+ "type": "text",
1710
+ "text": ") x "
1711
+ },
1712
+ {
1713
+ "type": "element",
1714
+ "name": "Valeur",
1715
+ "children": [
1400
1716
  {
1401
1717
  "type": "text",
1402
- "text": " et "
1403
- },
1404
- {
1405
- "type": "element",
1406
- "name": "Valeur",
1407
- "children": [
1408
- {
1409
- "type": "text",
1410
- "text": "1 000 000 €"
1411
- }
1412
- ]
1718
+ "text": "3 %"
1413
1719
  }
1414
1720
  ]
1415
- }
1416
- ]
1417
- },
1418
- {
1419
- "type": "element",
1420
- "name": "Cellule",
1421
- "children": [
1721
+ },
1722
+ {
1723
+ "type": "text",
1724
+ "text": "] + [("
1725
+ },
1422
1726
  {
1423
1727
  "type": "element",
1424
- "name": "Paragraphe",
1728
+ "name": "Valeur",
1425
1729
  "children": [
1426
1730
  {
1427
- "type": "element",
1428
- "name": "Valeur",
1429
- "children": [
1430
- {
1431
- "type": "text",
1432
- "text": "4 %"
1433
- }
1434
- ]
1731
+ "type": "text",
1732
+ "text": "550 000 €"
1435
1733
  }
1436
1734
  ]
1437
- }
1438
- ]
1439
- },
1440
- {
1441
- "type": "element",
1442
- "name": "Cellule",
1443
- "children": [
1735
+ },
1736
+ {
1737
+ "type": "text",
1738
+ "text": " - "
1739
+ },
1444
1740
  {
1445
1741
  "type": "element",
1446
- "name": "Paragraphe",
1742
+ "name": "Valeur",
1447
1743
  "children": [
1448
1744
  {
1449
- "type": "element",
1450
- "name": "Valeur",
1451
- "children": [
1452
- {
1453
- "type": "text",
1454
- "text": "3 %"
1455
- }
1456
- ]
1745
+ "type": "text",
1746
+ "text": "500 000 €"
1457
1747
  }
1458
1748
  ]
1459
- }
1460
- ]
1461
- }
1462
- ]
1463
- },
1464
- {
1465
- "type": "element",
1466
- "name": "Rangée",
1467
- "attributes": {
1468
- "type": "normal"
1469
- },
1470
- "children": [
1471
- {
1472
- "type": "element",
1473
- "name": "Cellule",
1474
- "children": [
1749
+ },
1750
+ {
1751
+ "type": "text",
1752
+ "text": ") x "
1753
+ },
1475
1754
  {
1476
1755
  "type": "element",
1477
- "name": "Paragraphe",
1756
+ "name": "Valeur",
1478
1757
  "children": [
1479
1758
  {
1480
1759
  "type": "text",
1481
- "text": "Plus de "
1482
- },
1483
- {
1484
- "type": "element",
1485
- "name": "Valeur",
1486
- "children": [
1487
- {
1488
- "type": "text",
1489
- "text": "1 000 000 €"
1490
- }
1491
- ]
1760
+ "text": "4 %"
1492
1761
  }
1493
1762
  ]
1494
- }
1495
- ]
1496
- },
1497
- {
1498
- "type": "element",
1499
- "name": "Cellule",
1500
- "children": [
1763
+ },
1764
+ {
1765
+ "type": "text",
1766
+ "text": "] = "
1767
+ },
1501
1768
  {
1502
1769
  "type": "element",
1503
- "name": "Paragraphe",
1770
+ "name": "Valeur",
1504
1771
  "children": [
1505
1772
  {
1506
- "type": "element",
1507
- "name": "Valeur",
1508
- "children": [
1509
- {
1510
- "type": "text",
1511
- "text": "4 %"
1512
- }
1513
- ]
1773
+ "type": "text",
1774
+ "text": "9 500 €"
1514
1775
  }
1515
1776
  ]
1777
+ },
1778
+ {
1779
+ "type": "text",
1780
+ "text": "."
1516
1781
  }
1517
1782
  ]
1783
+ }
1784
+ ]
1785
+ },
1786
+ {
1787
+ "type": "element",
1788
+ "name": "Paragraphe",
1789
+ "children": [
1790
+ {
1791
+ "type": "text",
1792
+ "text": "Le montant de la contribution exceptionnelle sur les hauts revenus est indiqué sur "
1518
1793
  },
1519
1794
  {
1520
1795
  "type": "element",
1521
- "name": "Cellule",
1796
+ "name": "LienInterne",
1797
+ "attributes": {
1798
+ "LienPublication": "F99",
1799
+ "type": "Fiche Question-réponse conditionnée",
1800
+ "audience": "Particuliers"
1801
+ },
1522
1802
  "children": [
1523
1803
  {
1524
- "type": "element",
1525
- "name": "Paragraphe",
1526
- "children": [
1527
- {
1528
- "type": "element",
1529
- "name": "Valeur",
1530
- "children": [
1531
- {
1532
- "type": "text",
1533
- "text": "4 %"
1534
- }
1535
- ]
1536
- }
1537
- ]
1804
+ "type": "text",
1805
+ "text": "l'avis d'impôt sur le revenu"
1538
1806
  }
1539
1807
  ]
1808
+ },
1809
+ {
1810
+ "type": "text",
1811
+ "text": "."
1540
1812
  }
1541
1813
  ]
1542
1814
  }
@@ -1544,15 +1816,21 @@
1544
1816
  },
1545
1817
  {
1546
1818
  "type": "element",
1547
- "name": "Exemple",
1819
+ "name": "Chapitre",
1548
1820
  "children": [
1549
1821
  {
1550
1822
  "type": "element",
1551
1823
  "name": "Titre",
1552
1824
  "children": [
1553
1825
  {
1554
- "type": "text",
1555
- "text": "Exemple"
1826
+ "type": "element",
1827
+ "name": "Paragraphe",
1828
+ "children": [
1829
+ {
1830
+ "type": "text",
1831
+ "text": "L'imposition à la contribution exceptionnelle sur les hauts revenus peut-elle être atténuée ?"
1832
+ }
1833
+ ]
1556
1834
  }
1557
1835
  ]
1558
1836
  },
@@ -1562,21 +1840,21 @@
1562
1840
  "children": [
1563
1841
  {
1564
1842
  "type": "text",
1565
- "text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
1843
+ "text": "Un système de lissage (aussi appelé "
1566
1844
  },
1567
1845
  {
1568
1846
  "type": "element",
1569
- "name": "Valeur",
1847
+ "name": "Expression",
1570
1848
  "children": [
1571
1849
  {
1572
1850
  "type": "text",
1573
- "text": "400 000 €"
1851
+ "text": "mécanisme du quotient"
1574
1852
  }
1575
1853
  ]
1576
1854
  },
1577
1855
  {
1578
1856
  "type": "text",
1579
- "text": ", la contribution exceptionnelle est de :"
1857
+ "text": ") peut s'appliquer pour atténuer votre imposition."
1580
1858
  }
1581
1859
  ]
1582
1860
  },
@@ -1586,63 +1864,87 @@
1586
1864
  "children": [
1587
1865
  {
1588
1866
  "type": "text",
1589
- "text": "("
1867
+ "text": "Vous devez bénéficier de revenus considérés comme "
1590
1868
  },
1591
1869
  {
1592
1870
  "type": "element",
1593
- "name": "Valeur",
1871
+ "name": "LienInterne",
1872
+ "attributes": {
1873
+ "LienPublication": "F3178",
1874
+ "type": "Fiche Question-réponse conditionnée",
1875
+ "audience": "Particuliers"
1876
+ },
1594
1877
  "children": [
1595
1878
  {
1596
1879
  "type": "text",
1597
- "text": "400 000 €"
1880
+ "text": "exceptionnels"
1598
1881
  }
1599
1882
  ]
1600
1883
  },
1601
1884
  {
1602
1885
  "type": "text",
1603
- "text": " - "
1604
- },
1605
- {
1606
- "type": "element",
1607
- "name": "Valeur",
1608
- "children": [
1609
- {
1610
- "type": "text",
1611
- "text": "250 000 €"
1612
- }
1613
- ]
1614
- },
1886
+ "text": " en raison de leur montant."
1887
+ }
1888
+ ]
1889
+ },
1890
+ {
1891
+ "type": "element",
1892
+ "name": "Paragraphe",
1893
+ "children": [
1615
1894
  {
1616
1895
  "type": "text",
1617
- "text": ") x "
1618
- },
1896
+ "text": "Pour en bénéficier, vous devez adresser votre demande à votre centre des finances publiques."
1897
+ }
1898
+ ]
1899
+ },
1900
+ {
1901
+ "type": "element",
1902
+ "name": "OuSAdresser",
1903
+ "attributes": {
1904
+ "ID": "R15019",
1905
+ "sve": "non",
1906
+ "type": "Local"
1907
+ },
1908
+ "children": [
1619
1909
  {
1620
1910
  "type": "element",
1621
- "name": "Valeur",
1911
+ "name": "Titre",
1622
1912
  "children": [
1623
1913
  {
1624
1914
  "type": "text",
1625
- "text": "3 %"
1915
+ "text": "Service en charge des impôts (trésorerie, service des impôts...)"
1626
1916
  }
1627
1917
  ]
1628
1918
  },
1629
1919
  {
1630
- "type": "text",
1631
- "text": " = "
1920
+ "type": "element",
1921
+ "name": "RessourceWeb",
1922
+ "attributes": {
1923
+ "URL": "https://www.impots.gouv.fr/portail/contacts"
1924
+ }
1632
1925
  },
1633
1926
  {
1634
1927
  "type": "element",
1635
- "name": "Valeur",
1928
+ "name": "Source",
1929
+ "attributes": {
1930
+ "ID": "R30612"
1931
+ },
1636
1932
  "children": [
1637
1933
  {
1638
1934
  "type": "text",
1639
- "text": "4 500 €"
1935
+ "text": "Ministère chargé des finances"
1640
1936
  }
1641
1937
  ]
1642
- },
1938
+ }
1939
+ ]
1940
+ },
1941
+ {
1942
+ "type": "element",
1943
+ "name": "Paragraphe",
1944
+ "children": [
1643
1945
  {
1644
1946
  "type": "text",
1645
- "text": "."
1947
+ "text": "En cas de modification de votre situation de famille (Pacs, mariage, séparation, divorce ou décès), des règles particulières s'appliquent."
1646
1948
  }
1647
1949
  ]
1648
1950
  }
@@ -1650,15 +1952,21 @@
1650
1952
  },
1651
1953
  {
1652
1954
  "type": "element",
1653
- "name": "Exemple",
1955
+ "name": "Chapitre",
1654
1956
  "children": [
1655
1957
  {
1656
1958
  "type": "element",
1657
1959
  "name": "Titre",
1658
1960
  "children": [
1659
1961
  {
1660
- "type": "text",
1661
- "text": "Exemple"
1962
+ "type": "element",
1963
+ "name": "Paragraphe",
1964
+ "children": [
1965
+ {
1966
+ "type": "text",
1967
+ "text": "Qu'est-ce que la contribution différentielle sur les hauts revenus ?"
1968
+ }
1969
+ ]
1662
1970
  }
1663
1971
  ]
1664
1972
  },
@@ -1668,21 +1976,26 @@
1668
1976
  "children": [
1669
1977
  {
1670
1978
  "type": "text",
1671
- "text": "Pour un célibataire disposant d'un revenu fiscal de référence de "
1979
+ "text": "C'est une contribution supplémentaire qui s'applique à certains contribuables "
1672
1980
  },
1673
1981
  {
1674
1982
  "type": "element",
1675
- "name": "Valeur",
1983
+ "name": "LienInterne",
1984
+ "attributes": {
1985
+ "LienPublication": "F62",
1986
+ "type": "Fiche Question-réponse conditionnée",
1987
+ "audience": "Particuliers"
1988
+ },
1676
1989
  "children": [
1677
1990
  {
1678
1991
  "type": "text",
1679
- "text": "550 000 €"
1992
+ "text": "domiciliés fiscalement"
1680
1993
  }
1681
1994
  ]
1682
1995
  },
1683
1996
  {
1684
1997
  "type": "text",
1685
- "text": ", la contribution exceptionnelle est de :"
1998
+ "text": " en France."
1686
1999
  }
1687
2000
  ]
1688
2001
  },
@@ -1692,7 +2005,7 @@
1692
2005
  "children": [
1693
2006
  {
1694
2007
  "type": "text",
1695
- "text": "[("
2008
+ "text": "Elle vise à assurer une imposition minimale de "
1696
2009
  },
1697
2010
  {
1698
2011
  "type": "element",
@@ -1700,55 +2013,165 @@
1700
2013
  "children": [
1701
2014
  {
1702
2015
  "type": "text",
1703
- "text": "500 000 €"
2016
+ "text": "20 %"
1704
2017
  }
1705
2018
  ]
1706
2019
  },
1707
2020
  {
1708
2021
  "type": "text",
1709
- "text": " - "
2022
+ "text": " des plus hauts revenus."
2023
+ }
2024
+ ]
2025
+ },
2026
+ {
2027
+ "type": "element",
2028
+ "name": "Paragraphe",
2029
+ "children": [
2030
+ {
2031
+ "type": "text",
2032
+ "text": "La contribution différentielle s'applique pour l'imposition des "
1710
2033
  },
1711
2034
  {
1712
2035
  "type": "element",
1713
- "name": "Valeur",
2036
+ "name": "MiseEnEvidence",
1714
2037
  "children": [
1715
2038
  {
1716
2039
  "type": "text",
1717
- "text": "250 000 €"
2040
+ "text": "revenus de 2025"
1718
2041
  }
1719
2042
  ]
1720
2043
  },
1721
2044
  {
1722
2045
  "type": "text",
1723
- "text": ") x "
2046
+ "text": "."
2047
+ }
2048
+ ]
2049
+ },
2050
+ {
2051
+ "type": "element",
2052
+ "name": "Paragraphe",
2053
+ "children": [
2054
+ {
2055
+ "type": "text",
2056
+ "text": "Vous êtes concerné par la contribution différentielle sur les hauts revenus si votre "
1724
2057
  },
1725
2058
  {
1726
2059
  "type": "element",
1727
- "name": "Valeur",
2060
+ "name": "LienInterne",
2061
+ "attributes": {
2062
+ "LienPublication": "F13216",
2063
+ "type": "Fiche Question-réponse conditionnée",
2064
+ "audience": "Particuliers"
2065
+ },
1728
2066
  "children": [
1729
2067
  {
1730
2068
  "type": "text",
1731
- "text": "3 %"
2069
+ "text": "revenu fiscal de référence (RFR)"
1732
2070
  }
1733
2071
  ]
1734
2072
  },
1735
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": "Valeur",
2088
+ "name": "Item",
1742
2089
  "children": [
1743
2090
  {
1744
- "type": "text",
1745
- "text": "550 000 €"
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 +2179,117 @@
1756
2179
  "children": [
1757
2180
  {
1758
2181
  "type": "text",
1759
- "text": "500 000 €"
2182
+ "text": "20 %"
1760
2183
  }
1761
2184
  ]
1762
2185
  },
1763
2186
  {
1764
2187
  "type": "text",
1765
- "text": ") x "
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": "Valeur",
2202
+ "name": "MiseEnEvidence",
1770
2203
  "children": [
1771
2204
  {
1772
2205
  "type": "text",
1773
- "text": "4 %"
2206
+ "text": "versement d’un acompte"
1774
2207
  }
1775
2208
  ]
1776
2209
  },
1777
2210
  {
1778
2211
  "type": "text",
1779
- "text": "] = "
2212
+ "text": " entre le 1"
1780
2213
  },
1781
2214
  {
1782
2215
  "type": "element",
1783
- "name": "Valeur",
2216
+ "name": "Exposant",
1784
2217
  "children": [
1785
2218
  {
1786
2219
  "type": "text",
1787
- "text": "9 500 €"
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": "LienInterne",
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": "revenus considérés comme exceptionnels"
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": "text",
1832
- "text": "mécanisme du quotient"
1833
- }
1834
- ]
1835
- },
1836
- {
1837
- "type": "text",
1838
- "text": ") peut s'appliquer pour atténuer votre imposition."
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": "Service en charge des impôts (trésorerie, service des impôts...)"
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": "RessourceWeb",
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": "text",
1887
- "text": "Ministère chargé des finances"
1888
- }
1889
- ]
1890
- }
1891
- ]
1892
- },
1893
- {
1894
- "type": "element",
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": "text",
1922
- "text": "l'avis d'impôt sur le revenu"
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. En cas de paiement tardif ou insuffisant, une pénalité de "
2275
+ },
2276
+ {
2277
+ "type": "element",
2278
+ "name": "Valeur",
2279
+ "children": [
2280
+ {
2281
+ "type": "text",
2282
+ "text": "20 %"
2283
+ }
2284
+ ]
2285
+ },
2286
+ {
2287
+ "type": "text",
2288
+ "text": " est prévue."
2289
+ }
2290
+ ]
1923
2291
  }
1924
2292
  ]
1925
- },
1926
- {
1927
- "type": "text",
1928
- "text": "."
1929
2293
  }
1930
2294
  ]
1931
2295
  }