@socialgouv/fiches-vdd 2.1409.0 → 2.1410.0
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 +8 -0
- package/data/associations/index.json +232 -232
- package/data/index.json +78484 -78506
- package/data/particuliers/F10259.json +1 -1
- package/data/particuliers/F1050.json +249 -217
- package/data/particuliers/F1059.json +1 -1
- package/data/particuliers/F10864.json +135 -3
- package/data/particuliers/F10977.json +2 -12
- package/data/particuliers/F112.json +67 -9
- package/data/particuliers/F1241.json +2 -2
- package/data/particuliers/F1260.json +1 -1
- package/data/particuliers/F1290.json +1 -1
- package/data/particuliers/F1360.json +2 -2
- package/data/particuliers/F14149.json +93 -1
- package/data/particuliers/F14709.json +200 -1058
- package/data/particuliers/F16003.json +1087 -475
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F16922.json +1 -1
- package/data/particuliers/F174.json +73 -3
- package/data/particuliers/F1746.json +1 -1
- package/data/particuliers/F1844.json +1 -1
- package/data/particuliers/F19030.json +2 -2
- package/data/particuliers/F21091.json +433 -393
- package/data/particuliers/F21138.json +42 -92
- package/data/particuliers/F21258.json +30 -0
- package/data/particuliers/F2255.json +53 -622
- package/data/particuliers/F24028.json +1 -1
- package/data/particuliers/F2692.json +1 -1
- package/data/particuliers/F31101.json +6 -6
- package/data/particuliers/F31686.json +0 -270
- package/data/particuliers/F31847.json +1 -1
- package/data/particuliers/F32233.json +1 -11
- package/data/particuliers/F32511.json +178 -2
- package/data/particuliers/F33267.json +131 -1
- package/data/particuliers/F33648.json +4 -4
- package/data/particuliers/F34107.json +2 -2
- package/data/particuliers/F34377.json +1 -11
- package/data/particuliers/F345.json +6 -6
- package/data/particuliers/F34982.json +68 -473
- package/data/particuliers/F35083.json +57 -0
- package/data/particuliers/F35381.json +72 -67
- package/data/particuliers/F35807.json +2 -2
- package/data/particuliers/F870.json +8 -8
- package/data/particuliers/F871.json +3 -3
- package/data/particuliers/R15060.json +1 -1
- package/data/particuliers/R19136.json +1 -1
- package/data/particuliers/R31493.json +1 -1
- package/data/particuliers/R32720.json +1 -1
- package/data/particuliers/R34455.json +2 -2
- package/data/particuliers/R42522.json +1 -1
- package/data/particuliers/R50597.json +1 -1
- package/data/particuliers/R57099.json +1 -1
- package/data/particuliers/R58649.json +1 -1
- package/data/particuliers/R59398.json +7 -7
- package/data/particuliers/index.json +5430 -5431
- package/data/professionnels/F19030.json +2 -2
- package/data/professionnels/F31194.json +1 -1
- package/data/professionnels/F31214.json +3365 -1147
- package/data/professionnels/F31684.json +0 -58
- package/data/professionnels/F31687.json +1 -58
- package/data/professionnels/F34059.json +0 -57
- package/data/professionnels/F34333.json +0 -58
- package/data/professionnels/F35381.json +72 -67
- package/data/professionnels/F38152.json +1 -1
- package/data/professionnels/F38154.json +0 -57
- package/data/professionnels/R15060.json +1 -1
- package/data/professionnels/R19136.json +1 -1
- package/data/professionnels/R31493.json +1 -1
- package/data/professionnels/R32720.json +1 -1
- package/data/professionnels/R42522.json +1 -1
- package/data/professionnels/R50597.json +1 -1
- package/data/professionnels/R57099.json +1 -1
- package/data/professionnels/R58649.json +1 -1
- package/data/professionnels/R59398.json +7 -7
- package/data/professionnels/index.json +2440 -2440
- package/package.json +1 -1
- package/data/particuliers/R66983.json +0 -304
|
@@ -1447,6 +1447,16 @@
|
|
|
1447
1447
|
}
|
|
1448
1448
|
]
|
|
1449
1449
|
},
|
|
1450
|
+
{
|
|
1451
|
+
"type": "element",
|
|
1452
|
+
"name": "Paragraphe",
|
|
1453
|
+
"children": [
|
|
1454
|
+
{
|
|
1455
|
+
"type": "text",
|
|
1456
|
+
"text": "Votre plafond personnalisé est calculé par les services fiscaux en plusieurs étapes."
|
|
1457
|
+
}
|
|
1458
|
+
]
|
|
1459
|
+
},
|
|
1450
1460
|
{
|
|
1451
1461
|
"type": "element",
|
|
1452
1462
|
"name": "Paragraphe",
|
|
@@ -1467,7 +1477,35 @@
|
|
|
1467
1477
|
},
|
|
1468
1478
|
{
|
|
1469
1479
|
"type": "text",
|
|
1470
|
-
"text": "
|
|
1480
|
+
"text": " de vos revenus d’activité (nets de frais professionnels) de 2023 (avec un maximum de "
|
|
1481
|
+
},
|
|
1482
|
+
{
|
|
1483
|
+
"type": "element",
|
|
1484
|
+
"name": "Valeur",
|
|
1485
|
+
"children": [
|
|
1486
|
+
{
|
|
1487
|
+
"type": "text",
|
|
1488
|
+
"text": "35 194 €"
|
|
1489
|
+
}
|
|
1490
|
+
]
|
|
1491
|
+
},
|
|
1492
|
+
{
|
|
1493
|
+
"type": "text",
|
|
1494
|
+
"text": "), ou à "
|
|
1495
|
+
},
|
|
1496
|
+
{
|
|
1497
|
+
"type": "element",
|
|
1498
|
+
"name": "Valeur",
|
|
1499
|
+
"children": [
|
|
1500
|
+
{
|
|
1501
|
+
"type": "text",
|
|
1502
|
+
"text": "4 399 €"
|
|
1503
|
+
}
|
|
1504
|
+
]
|
|
1505
|
+
},
|
|
1506
|
+
{
|
|
1507
|
+
"type": "text",
|
|
1508
|
+
"text": " si ce montant est plus élevé."
|
|
1471
1509
|
}
|
|
1472
1510
|
]
|
|
1473
1511
|
},
|
|
@@ -1636,72 +1674,6 @@
|
|
|
1636
1674
|
}
|
|
1637
1675
|
]
|
|
1638
1676
|
},
|
|
1639
|
-
{
|
|
1640
|
-
"type": "element",
|
|
1641
|
-
"name": "Paragraphe",
|
|
1642
|
-
"children": [
|
|
1643
|
-
{
|
|
1644
|
-
"type": "text",
|
|
1645
|
-
"text": "Le montant du plafond est "
|
|
1646
|
-
},
|
|
1647
|
-
{
|
|
1648
|
-
"type": "element",
|
|
1649
|
-
"name": "MiseEnEvidence",
|
|
1650
|
-
"children": [
|
|
1651
|
-
{
|
|
1652
|
-
"type": "text",
|
|
1653
|
-
"text": "au minimum"
|
|
1654
|
-
}
|
|
1655
|
-
]
|
|
1656
|
-
},
|
|
1657
|
-
{
|
|
1658
|
-
"type": "text",
|
|
1659
|
-
"text": " de "
|
|
1660
|
-
},
|
|
1661
|
-
{
|
|
1662
|
-
"type": "element",
|
|
1663
|
-
"name": "Valeur",
|
|
1664
|
-
"children": [
|
|
1665
|
-
{
|
|
1666
|
-
"type": "text",
|
|
1667
|
-
"text": "4 399 €"
|
|
1668
|
-
}
|
|
1669
|
-
]
|
|
1670
|
-
},
|
|
1671
|
-
{
|
|
1672
|
-
"type": "text",
|
|
1673
|
-
"text": " et "
|
|
1674
|
-
},
|
|
1675
|
-
{
|
|
1676
|
-
"type": "element",
|
|
1677
|
-
"name": "MiseEnEvidence",
|
|
1678
|
-
"children": [
|
|
1679
|
-
{
|
|
1680
|
-
"type": "text",
|
|
1681
|
-
"text": "au maximum"
|
|
1682
|
-
}
|
|
1683
|
-
]
|
|
1684
|
-
},
|
|
1685
|
-
{
|
|
1686
|
-
"type": "text",
|
|
1687
|
-
"text": " de "
|
|
1688
|
-
},
|
|
1689
|
-
{
|
|
1690
|
-
"type": "element",
|
|
1691
|
-
"name": "Valeur",
|
|
1692
|
-
"children": [
|
|
1693
|
-
{
|
|
1694
|
-
"type": "text",
|
|
1695
|
-
"text": "37 094 €"
|
|
1696
|
-
}
|
|
1697
|
-
]
|
|
1698
|
-
},
|
|
1699
|
-
{
|
|
1700
|
-
"type": "text",
|
|
1701
|
-
"text": "."
|
|
1702
|
-
}
|
|
1703
|
-
]
|
|
1704
|
-
},
|
|
1705
1677
|
{
|
|
1706
1678
|
"type": "element",
|
|
1707
1679
|
"name": "Paragraphe",
|
|
@@ -1745,50 +1717,6 @@
|
|
|
1745
1717
|
"text": "Il correspond à l’addition du plafond calculé sur vos revenus 2023 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
1746
1718
|
}
|
|
1747
1719
|
]
|
|
1748
|
-
},
|
|
1749
|
-
{
|
|
1750
|
-
"type": "element",
|
|
1751
|
-
"name": "ASavoir",
|
|
1752
|
-
"children": [
|
|
1753
|
-
{
|
|
1754
|
-
"type": "element",
|
|
1755
|
-
"name": "Titre",
|
|
1756
|
-
"children": [
|
|
1757
|
-
{
|
|
1758
|
-
"type": "text",
|
|
1759
|
-
"text": "À savoir"
|
|
1760
|
-
}
|
|
1761
|
-
]
|
|
1762
|
-
},
|
|
1763
|
-
{
|
|
1764
|
-
"type": "element",
|
|
1765
|
-
"name": "Paragraphe",
|
|
1766
|
-
"children": [
|
|
1767
|
-
{
|
|
1768
|
-
"type": "text",
|
|
1769
|
-
"text": "Les versements dans un "
|
|
1770
|
-
},
|
|
1771
|
-
{
|
|
1772
|
-
"type": "element",
|
|
1773
|
-
"name": "LienInterne",
|
|
1774
|
-
"attributes": {
|
|
1775
|
-
"LienPublication": "R54537",
|
|
1776
|
-
"type": "Acronyme"
|
|
1777
|
-
},
|
|
1778
|
-
"children": [
|
|
1779
|
-
{
|
|
1780
|
-
"type": "text",
|
|
1781
|
-
"text": "PER"
|
|
1782
|
-
}
|
|
1783
|
-
]
|
|
1784
|
-
},
|
|
1785
|
-
{
|
|
1786
|
-
"type": "text",
|
|
1787
|
-
"text": " de sommes issues de l'épargne salariale (intéressement, participation, abondements employeurs) sont exonérés d'impôt sur le revenu."
|
|
1788
|
-
}
|
|
1789
|
-
]
|
|
1790
|
-
}
|
|
1791
|
-
]
|
|
1792
1720
|
}
|
|
1793
1721
|
]
|
|
1794
1722
|
},
|
|
@@ -1802,85 +1730,7 @@
|
|
|
1802
1730
|
"children": [
|
|
1803
1731
|
{
|
|
1804
1732
|
"type": "text",
|
|
1805
|
-
"text": "Vous êtes
|
|
1806
|
-
}
|
|
1807
|
-
]
|
|
1808
|
-
},
|
|
1809
|
-
{
|
|
1810
|
-
"type": "element",
|
|
1811
|
-
"name": "Paragraphe",
|
|
1812
|
-
"children": [
|
|
1813
|
-
{
|
|
1814
|
-
"type": "text",
|
|
1815
|
-
"text": "Le plafond est égal à "
|
|
1816
|
-
},
|
|
1817
|
-
{
|
|
1818
|
-
"type": "element",
|
|
1819
|
-
"name": "Valeur",
|
|
1820
|
-
"children": [
|
|
1821
|
-
{
|
|
1822
|
-
"type": "text",
|
|
1823
|
-
"text": "10 %"
|
|
1824
|
-
}
|
|
1825
|
-
]
|
|
1826
|
-
},
|
|
1827
|
-
{
|
|
1828
|
-
"type": "text",
|
|
1829
|
-
"text": " de vos revenus professionnels ("
|
|
1830
|
-
},
|
|
1831
|
-
{
|
|
1832
|
-
"type": "element",
|
|
1833
|
-
"name": "LienInterne",
|
|
1834
|
-
"attributes": {
|
|
1835
|
-
"LienPublication": "R24381",
|
|
1836
|
-
"type": "Sigle"
|
|
1837
|
-
},
|
|
1838
|
-
"children": [
|
|
1839
|
-
{
|
|
1840
|
-
"type": "text",
|
|
1841
|
-
"text": "BIC"
|
|
1842
|
-
}
|
|
1843
|
-
]
|
|
1844
|
-
},
|
|
1845
|
-
{
|
|
1846
|
-
"type": "text",
|
|
1847
|
-
"text": ", "
|
|
1848
|
-
},
|
|
1849
|
-
{
|
|
1850
|
-
"type": "element",
|
|
1851
|
-
"name": "LienInterne",
|
|
1852
|
-
"attributes": {
|
|
1853
|
-
"LienPublication": "R24380",
|
|
1854
|
-
"type": "Sigle"
|
|
1855
|
-
},
|
|
1856
|
-
"children": [
|
|
1857
|
-
{
|
|
1858
|
-
"type": "text",
|
|
1859
|
-
"text": "BNC"
|
|
1860
|
-
}
|
|
1861
|
-
]
|
|
1862
|
-
},
|
|
1863
|
-
{
|
|
1864
|
-
"type": "text",
|
|
1865
|
-
"text": ", "
|
|
1866
|
-
},
|
|
1867
|
-
{
|
|
1868
|
-
"type": "element",
|
|
1869
|
-
"name": "LienInterne",
|
|
1870
|
-
"attributes": {
|
|
1871
|
-
"LienPublication": "R60580",
|
|
1872
|
-
"type": "Sigle"
|
|
1873
|
-
},
|
|
1874
|
-
"children": [
|
|
1875
|
-
{
|
|
1876
|
-
"type": "text",
|
|
1877
|
-
"text": "BA"
|
|
1878
|
-
}
|
|
1879
|
-
]
|
|
1880
|
-
},
|
|
1881
|
-
{
|
|
1882
|
-
"type": "text",
|
|
1883
|
-
"text": ") de 2024."
|
|
1733
|
+
"text": "Vous êtes sans profession ou retraité sans revenu professionnel"
|
|
1884
1734
|
}
|
|
1885
1735
|
]
|
|
1886
1736
|
},
|
|
@@ -1890,21 +1740,7 @@
|
|
|
1890
1740
|
"children": [
|
|
1891
1741
|
{
|
|
1892
1742
|
"type": "text",
|
|
1893
|
-
"text": "
|
|
1894
|
-
},
|
|
1895
|
-
{
|
|
1896
|
-
"type": "element",
|
|
1897
|
-
"name": "MiseEnEvidence",
|
|
1898
|
-
"children": [
|
|
1899
|
-
{
|
|
1900
|
-
"type": "text",
|
|
1901
|
-
"text": "réduit des cotisations"
|
|
1902
|
-
}
|
|
1903
|
-
]
|
|
1904
|
-
},
|
|
1905
|
-
{
|
|
1906
|
-
"type": "text",
|
|
1907
|
-
"text": " aux régimes facultatifs des non-salariés et des gérants, pour leur montant déductible du résultat professionnel, compte non tenu de leur fraction correspondant à "
|
|
1743
|
+
"text": "Le plafond est de "
|
|
1908
1744
|
},
|
|
1909
1745
|
{
|
|
1910
1746
|
"type": "element",
|
|
@@ -1912,13 +1748,13 @@
|
|
|
1912
1748
|
"children": [
|
|
1913
1749
|
{
|
|
1914
1750
|
"type": "text",
|
|
1915
|
-
"text": "
|
|
1751
|
+
"text": "4 399 €"
|
|
1916
1752
|
}
|
|
1917
1753
|
]
|
|
1918
1754
|
},
|
|
1919
1755
|
{
|
|
1920
1756
|
"type": "text",
|
|
1921
|
-
"text": "
|
|
1757
|
+
"text": "."
|
|
1922
1758
|
}
|
|
1923
1759
|
]
|
|
1924
1760
|
},
|
|
@@ -1980,7 +1816,7 @@
|
|
|
1980
1816
|
"children": [
|
|
1981
1817
|
{
|
|
1982
1818
|
"type": "text",
|
|
1983
|
-
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en
|
|
1819
|
+
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en 2022 et en 2023."
|
|
1984
1820
|
}
|
|
1985
1821
|
]
|
|
1986
1822
|
},
|
|
@@ -1990,7 +1826,7 @@
|
|
|
1990
1826
|
"children": [
|
|
1991
1827
|
{
|
|
1992
1828
|
"type": "text",
|
|
1993
|
-
"text": "Vos cotisations de
|
|
1829
|
+
"text": "Vos cotisations de 2024 sont déduites en priorité de votre plafond de 2024."
|
|
1994
1830
|
}
|
|
1995
1831
|
]
|
|
1996
1832
|
},
|
|
@@ -2000,7 +1836,7 @@
|
|
|
2000
1836
|
"children": [
|
|
2001
1837
|
{
|
|
2002
1838
|
"type": "text",
|
|
2003
|
-
"text": "Le montant qui dépasse votre plafond de
|
|
1839
|
+
"text": "Le montant qui dépasse votre plafond de 2024 sera déduit de la part restante de votre plafond de 2022, puis de la part restante de votre plafond de 2023."
|
|
2004
1840
|
}
|
|
2005
1841
|
]
|
|
2006
1842
|
}
|
|
@@ -2012,35 +1848,7 @@
|
|
|
2012
1848
|
"children": [
|
|
2013
1849
|
{
|
|
2014
1850
|
"type": "text",
|
|
2015
|
-
"text": "Le
|
|
2016
|
-
},
|
|
2017
|
-
{
|
|
2018
|
-
"type": "element",
|
|
2019
|
-
"name": "MiseEnEvidence",
|
|
2020
|
-
"children": [
|
|
2021
|
-
{
|
|
2022
|
-
"type": "text",
|
|
2023
|
-
"text": "minimum"
|
|
2024
|
-
}
|
|
2025
|
-
]
|
|
2026
|
-
},
|
|
2027
|
-
{
|
|
2028
|
-
"type": "text",
|
|
2029
|
-
"text": " de "
|
|
2030
|
-
},
|
|
2031
|
-
{
|
|
2032
|
-
"type": "element",
|
|
2033
|
-
"name": "Valeur",
|
|
2034
|
-
"children": [
|
|
2035
|
-
{
|
|
2036
|
-
"type": "text",
|
|
2037
|
-
"text": "4 637 €"
|
|
2038
|
-
}
|
|
2039
|
-
]
|
|
2040
|
-
},
|
|
2041
|
-
{
|
|
2042
|
-
"type": "text",
|
|
2043
|
-
"text": " et au "
|
|
1851
|
+
"text": "Le plafond personnalisé appliqué à vos cotisations versées en 2024 est indiqué "
|
|
2044
1852
|
},
|
|
2045
1853
|
{
|
|
2046
1854
|
"type": "element",
|
|
@@ -2048,233 +1856,68 @@
|
|
|
2048
1856
|
"children": [
|
|
2049
1857
|
{
|
|
2050
1858
|
"type": "text",
|
|
2051
|
-
"text": "
|
|
2052
|
-
}
|
|
2053
|
-
]
|
|
2054
|
-
},
|
|
2055
|
-
{
|
|
2056
|
-
"type": "text",
|
|
2057
|
-
"text": " de "
|
|
2058
|
-
},
|
|
2059
|
-
{
|
|
2060
|
-
"type": "element",
|
|
2061
|
-
"name": "Valeur",
|
|
2062
|
-
"children": [
|
|
2063
|
-
{
|
|
2064
|
-
"type": "text",
|
|
2065
|
-
"text": "37 094 €"
|
|
1859
|
+
"text": "sur votre avis d'impôt"
|
|
2066
1860
|
}
|
|
2067
1861
|
]
|
|
2068
1862
|
},
|
|
2069
1863
|
{
|
|
2070
1864
|
"type": "text",
|
|
2071
|
-
"text": "."
|
|
1865
|
+
"text": " 2024 (sur les revenus 2023)."
|
|
2072
1866
|
}
|
|
2073
1867
|
]
|
|
2074
1868
|
},
|
|
2075
1869
|
{
|
|
2076
1870
|
"type": "element",
|
|
2077
|
-
"name": "
|
|
1871
|
+
"name": "Paragraphe",
|
|
2078
1872
|
"children": [
|
|
2079
1873
|
{
|
|
2080
|
-
"type": "
|
|
2081
|
-
"
|
|
2082
|
-
"children": [
|
|
2083
|
-
{
|
|
2084
|
-
"type": "text",
|
|
2085
|
-
"text": "À savoir"
|
|
2086
|
-
}
|
|
2087
|
-
]
|
|
2088
|
-
},
|
|
2089
|
-
{
|
|
2090
|
-
"type": "element",
|
|
2091
|
-
"name": "Paragraphe",
|
|
2092
|
-
"children": [
|
|
2093
|
-
{
|
|
2094
|
-
"type": "text",
|
|
2095
|
-
"text": "Le plafond personnalisé applicable à vos cotisations versées en 2025 est indiqué "
|
|
2096
|
-
},
|
|
2097
|
-
{
|
|
2098
|
-
"type": "element",
|
|
2099
|
-
"name": "MiseEnEvidence",
|
|
2100
|
-
"children": [
|
|
2101
|
-
{
|
|
2102
|
-
"type": "text",
|
|
2103
|
-
"text": "sur votre avis d'impôt"
|
|
2104
|
-
}
|
|
2105
|
-
]
|
|
2106
|
-
},
|
|
2107
|
-
{
|
|
2108
|
-
"type": "text",
|
|
2109
|
-
"text": " 2025 (sur les revenus 2024). Il correspond à l’addition du plafond calculé sur vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
2110
|
-
}
|
|
2111
|
-
]
|
|
1874
|
+
"type": "text",
|
|
1875
|
+
"text": "Il correspond à l’addition du plafond calculé pour vos revenus 2023 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
2112
1876
|
}
|
|
2113
1877
|
]
|
|
2114
1878
|
}
|
|
2115
1879
|
]
|
|
2116
|
-
}
|
|
1880
|
+
}
|
|
1881
|
+
]
|
|
1882
|
+
},
|
|
1883
|
+
{
|
|
1884
|
+
"type": "element",
|
|
1885
|
+
"name": "ASavoir",
|
|
1886
|
+
"children": [
|
|
2117
1887
|
{
|
|
2118
1888
|
"type": "element",
|
|
2119
|
-
"name": "
|
|
1889
|
+
"name": "Titre",
|
|
2120
1890
|
"children": [
|
|
2121
1891
|
{
|
|
2122
|
-
"type": "
|
|
2123
|
-
"
|
|
2124
|
-
|
|
2125
|
-
|
|
2126
|
-
|
|
2127
|
-
|
|
2128
|
-
|
|
2129
|
-
|
|
2130
|
-
|
|
1892
|
+
"type": "text",
|
|
1893
|
+
"text": "À savoir"
|
|
1894
|
+
}
|
|
1895
|
+
]
|
|
1896
|
+
},
|
|
1897
|
+
{
|
|
1898
|
+
"type": "element",
|
|
1899
|
+
"name": "Paragraphe",
|
|
1900
|
+
"children": [
|
|
2131
1901
|
{
|
|
2132
|
-
"type": "
|
|
2133
|
-
"
|
|
2134
|
-
"children": [
|
|
2135
|
-
{
|
|
2136
|
-
"type": "text",
|
|
2137
|
-
"text": "Le plafond est de "
|
|
2138
|
-
},
|
|
2139
|
-
{
|
|
2140
|
-
"type": "element",
|
|
2141
|
-
"name": "Valeur",
|
|
2142
|
-
"children": [
|
|
2143
|
-
{
|
|
2144
|
-
"type": "text",
|
|
2145
|
-
"text": "4 637 €"
|
|
2146
|
-
}
|
|
2147
|
-
]
|
|
2148
|
-
},
|
|
2149
|
-
{
|
|
2150
|
-
"type": "text",
|
|
2151
|
-
"text": "."
|
|
2152
|
-
}
|
|
2153
|
-
]
|
|
1902
|
+
"type": "text",
|
|
1903
|
+
"text": "Des "
|
|
2154
1904
|
},
|
|
2155
1905
|
{
|
|
2156
1906
|
"type": "element",
|
|
2157
|
-
"name": "
|
|
1907
|
+
"name": "LienExterne",
|
|
1908
|
+
"attributes": {
|
|
1909
|
+
"URL": "https://bofip.impots.gouv.fr/bofip/1098-PGP"
|
|
1910
|
+
},
|
|
2158
1911
|
"children": [
|
|
2159
1912
|
{
|
|
2160
1913
|
"type": "text",
|
|
2161
|
-
"text": "
|
|
2162
|
-
},
|
|
2163
|
-
{
|
|
2164
|
-
"type": "element",
|
|
2165
|
-
"name": "MiseEnEvidence",
|
|
2166
|
-
"children": [
|
|
2167
|
-
{
|
|
2168
|
-
"type": "text",
|
|
2169
|
-
"text": "majoré"
|
|
2170
|
-
}
|
|
2171
|
-
]
|
|
2172
|
-
},
|
|
2173
|
-
{
|
|
2174
|
-
"type": "text",
|
|
2175
|
-
"text": " du plafond de déduction (ou de la fraction du plafond) non utilisé "
|
|
2176
|
-
},
|
|
2177
|
-
{
|
|
2178
|
-
"type": "element",
|
|
2179
|
-
"name": "MiseEnEvidence",
|
|
2180
|
-
"children": [
|
|
2181
|
-
{
|
|
2182
|
-
"type": "text",
|
|
2183
|
-
"text": "au cours des 3 années précédentes"
|
|
2184
|
-
}
|
|
2185
|
-
]
|
|
2186
|
-
},
|
|
2187
|
-
{
|
|
2188
|
-
"type": "text",
|
|
2189
|
-
"text": ", du plus ancien au plus récent."
|
|
2190
|
-
}
|
|
2191
|
-
]
|
|
2192
|
-
},
|
|
2193
|
-
{
|
|
2194
|
-
"type": "element",
|
|
2195
|
-
"name": "Exemple",
|
|
2196
|
-
"children": [
|
|
2197
|
-
{
|
|
2198
|
-
"type": "element",
|
|
2199
|
-
"name": "Titre",
|
|
2200
|
-
"children": [
|
|
2201
|
-
{
|
|
2202
|
-
"type": "text",
|
|
2203
|
-
"text": "Exemple"
|
|
2204
|
-
}
|
|
2205
|
-
]
|
|
2206
|
-
},
|
|
2207
|
-
{
|
|
2208
|
-
"type": "element",
|
|
2209
|
-
"name": "Paragraphe",
|
|
2210
|
-
"children": [
|
|
2211
|
-
{
|
|
2212
|
-
"type": "text",
|
|
2213
|
-
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en 2023 et en 2024."
|
|
2214
|
-
}
|
|
2215
|
-
]
|
|
2216
|
-
},
|
|
2217
|
-
{
|
|
2218
|
-
"type": "element",
|
|
2219
|
-
"name": "Paragraphe",
|
|
2220
|
-
"children": [
|
|
2221
|
-
{
|
|
2222
|
-
"type": "text",
|
|
2223
|
-
"text": "Vos cotisations de 2025 sont déduites en priorité de votre plafond de 2025."
|
|
2224
|
-
}
|
|
2225
|
-
]
|
|
2226
|
-
},
|
|
2227
|
-
{
|
|
2228
|
-
"type": "element",
|
|
2229
|
-
"name": "Paragraphe",
|
|
2230
|
-
"children": [
|
|
2231
|
-
{
|
|
2232
|
-
"type": "text",
|
|
2233
|
-
"text": "Le montant qui dépasse votre plafond de 2025 est déduit de la part restante de votre plafond de 2023, puis de la part restante de votre plafond de 2024."
|
|
2234
|
-
}
|
|
2235
|
-
]
|
|
1914
|
+
"text": "règles particulières"
|
|
2236
1915
|
}
|
|
2237
1916
|
]
|
|
2238
1917
|
},
|
|
2239
1918
|
{
|
|
2240
|
-
"type": "
|
|
2241
|
-
"
|
|
2242
|
-
"children": [
|
|
2243
|
-
{
|
|
2244
|
-
"type": "element",
|
|
2245
|
-
"name": "Titre",
|
|
2246
|
-
"children": [
|
|
2247
|
-
{
|
|
2248
|
-
"type": "text",
|
|
2249
|
-
"text": "À savoir"
|
|
2250
|
-
}
|
|
2251
|
-
]
|
|
2252
|
-
},
|
|
2253
|
-
{
|
|
2254
|
-
"type": "element",
|
|
2255
|
-
"name": "Paragraphe",
|
|
2256
|
-
"children": [
|
|
2257
|
-
{
|
|
2258
|
-
"type": "text",
|
|
2259
|
-
"text": "Le plafond personnalisé appliqué à vos cotisations versées en 2025 est indiqué "
|
|
2260
|
-
},
|
|
2261
|
-
{
|
|
2262
|
-
"type": "element",
|
|
2263
|
-
"name": "MiseEnEvidence",
|
|
2264
|
-
"children": [
|
|
2265
|
-
{
|
|
2266
|
-
"type": "text",
|
|
2267
|
-
"text": "sur votre avis d'impôt"
|
|
2268
|
-
}
|
|
2269
|
-
]
|
|
2270
|
-
},
|
|
2271
|
-
{
|
|
2272
|
-
"type": "text",
|
|
2273
|
-
"text": " 2025 (sur les revenus 2024). Il correspond à l’addition du plafond calculé pour vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
2274
|
-
}
|
|
2275
|
-
]
|
|
2276
|
-
}
|
|
2277
|
-
]
|
|
1919
|
+
"type": "text",
|
|
1920
|
+
"text": " s'appliquent pour les travailleurs indépendants."
|
|
2278
1921
|
}
|
|
2279
1922
|
]
|
|
2280
1923
|
}
|
|
@@ -3004,7 +2647,17 @@
|
|
|
3004
2647
|
"children": [
|
|
3005
2648
|
{
|
|
3006
2649
|
"type": "text",
|
|
3007
|
-
"text": "
|
|
2650
|
+
"text": "Votre plafond personnalisé est calculé par les services fiscaux en plusieurs étapes."
|
|
2651
|
+
}
|
|
2652
|
+
]
|
|
2653
|
+
},
|
|
2654
|
+
{
|
|
2655
|
+
"type": "element",
|
|
2656
|
+
"name": "Paragraphe",
|
|
2657
|
+
"children": [
|
|
2658
|
+
{
|
|
2659
|
+
"type": "text",
|
|
2660
|
+
"text": "Le plafond de déduction des cotisations retraite est égal à "
|
|
3008
2661
|
},
|
|
3009
2662
|
{
|
|
3010
2663
|
"type": "element",
|
|
@@ -3018,7 +2671,35 @@
|
|
|
3018
2671
|
},
|
|
3019
2672
|
{
|
|
3020
2673
|
"type": "text",
|
|
3021
|
-
"text": " de vos
|
|
2674
|
+
"text": " de vos revenus d’activité (nets de frais professionnels) de 2024 (avec un maximum de "
|
|
2675
|
+
},
|
|
2676
|
+
{
|
|
2677
|
+
"type": "element",
|
|
2678
|
+
"name": "Valeur",
|
|
2679
|
+
"children": [
|
|
2680
|
+
{
|
|
2681
|
+
"type": "text",
|
|
2682
|
+
"text": "35 194 €"
|
|
2683
|
+
}
|
|
2684
|
+
]
|
|
2685
|
+
},
|
|
2686
|
+
{
|
|
2687
|
+
"type": "text",
|
|
2688
|
+
"text": "), ou à "
|
|
2689
|
+
},
|
|
2690
|
+
{
|
|
2691
|
+
"type": "element",
|
|
2692
|
+
"name": "Valeur",
|
|
2693
|
+
"children": [
|
|
2694
|
+
{
|
|
2695
|
+
"type": "text",
|
|
2696
|
+
"text": "4 637 €"
|
|
2697
|
+
}
|
|
2698
|
+
]
|
|
2699
|
+
},
|
|
2700
|
+
{
|
|
2701
|
+
"type": "text",
|
|
2702
|
+
"text": " si ce montant est plus élevé."
|
|
3022
2703
|
}
|
|
3023
2704
|
]
|
|
3024
2705
|
},
|
|
@@ -3157,499 +2838,67 @@
|
|
|
3157
2838
|
},
|
|
3158
2839
|
{
|
|
3159
2840
|
"type": "element",
|
|
3160
|
-
"name": "Paragraphe",
|
|
3161
|
-
"children": [
|
|
3162
|
-
{
|
|
3163
|
-
"type": "text",
|
|
3164
|
-
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en 2023 et en 2024."
|
|
3165
|
-
}
|
|
3166
|
-
]
|
|
3167
|
-
},
|
|
3168
|
-
{
|
|
3169
|
-
"type": "element",
|
|
3170
|
-
"name": "Paragraphe",
|
|
3171
|
-
"children": [
|
|
3172
|
-
{
|
|
3173
|
-
"type": "text",
|
|
3174
|
-
"text": "Vos cotisations de 2025 sont déduites en priorité de votre plafond de 2025."
|
|
3175
|
-
}
|
|
3176
|
-
]
|
|
3177
|
-
},
|
|
3178
|
-
{
|
|
3179
|
-
"type": "element",
|
|
3180
|
-
"name": "Paragraphe",
|
|
3181
|
-
"children": [
|
|
3182
|
-
{
|
|
3183
|
-
"type": "text",
|
|
3184
|
-
"text": "Le montant qui dépasse votre plafond de 2025 est déduit de la part restante de votre plafond de 2023, puis de la part restante de votre plafond de 2024."
|
|
3185
|
-
}
|
|
3186
|
-
]
|
|
3187
|
-
}
|
|
3188
|
-
]
|
|
3189
|
-
},
|
|
3190
|
-
{
|
|
3191
|
-
"type": "element",
|
|
3192
|
-
"name": "Paragraphe",
|
|
3193
|
-
"children": [
|
|
3194
|
-
{
|
|
3195
|
-
"type": "text",
|
|
3196
|
-
"text": "Le montant du plafond est "
|
|
3197
|
-
},
|
|
3198
|
-
{
|
|
3199
|
-
"type": "element",
|
|
3200
|
-
"name": "MiseEnEvidence",
|
|
3201
|
-
"children": [
|
|
3202
|
-
{
|
|
3203
|
-
"type": "text",
|
|
3204
|
-
"text": "au minimum"
|
|
3205
|
-
}
|
|
3206
|
-
]
|
|
3207
|
-
},
|
|
3208
|
-
{
|
|
3209
|
-
"type": "text",
|
|
3210
|
-
"text": " de "
|
|
3211
|
-
},
|
|
3212
|
-
{
|
|
3213
|
-
"type": "element",
|
|
3214
|
-
"name": "Valeur",
|
|
3215
|
-
"children": [
|
|
3216
|
-
{
|
|
3217
|
-
"type": "text",
|
|
3218
|
-
"text": "4 637 €"
|
|
3219
|
-
}
|
|
3220
|
-
]
|
|
3221
|
-
},
|
|
3222
|
-
{
|
|
3223
|
-
"type": "text",
|
|
3224
|
-
"text": " et "
|
|
3225
|
-
},
|
|
3226
|
-
{
|
|
3227
|
-
"type": "element",
|
|
3228
|
-
"name": "MiseEnEvidence",
|
|
3229
|
-
"children": [
|
|
3230
|
-
{
|
|
3231
|
-
"type": "text",
|
|
3232
|
-
"text": "au maximum"
|
|
3233
|
-
}
|
|
3234
|
-
]
|
|
3235
|
-
},
|
|
3236
|
-
{
|
|
3237
|
-
"type": "text",
|
|
3238
|
-
"text": " de "
|
|
3239
|
-
},
|
|
3240
|
-
{
|
|
3241
|
-
"type": "element",
|
|
3242
|
-
"name": "Valeur",
|
|
3243
|
-
"children": [
|
|
3244
|
-
{
|
|
3245
|
-
"type": "text",
|
|
3246
|
-
"text": "37 094 €"
|
|
3247
|
-
}
|
|
3248
|
-
]
|
|
3249
|
-
},
|
|
3250
|
-
{
|
|
3251
|
-
"type": "text",
|
|
3252
|
-
"text": "."
|
|
3253
|
-
}
|
|
3254
|
-
]
|
|
3255
|
-
},
|
|
3256
|
-
{
|
|
3257
|
-
"type": "element",
|
|
3258
|
-
"name": "Paragraphe",
|
|
3259
|
-
"children": [
|
|
3260
|
-
{
|
|
3261
|
-
"type": "text",
|
|
3262
|
-
"text": "Le plafond personnalisé applicable à vos cotisations versées en 2025 est indiqué "
|
|
3263
|
-
},
|
|
3264
|
-
{
|
|
3265
|
-
"type": "element",
|
|
3266
|
-
"name": "MiseEnEvidence",
|
|
3267
|
-
"children": [
|
|
3268
|
-
{
|
|
3269
|
-
"type": "text",
|
|
3270
|
-
"text": "sur votre avis d'impôt"
|
|
3271
|
-
}
|
|
3272
|
-
]
|
|
3273
|
-
},
|
|
3274
|
-
{
|
|
3275
|
-
"type": "text",
|
|
3276
|
-
"text": " 2025 (sur les revenus 2024)."
|
|
3277
|
-
}
|
|
3278
|
-
]
|
|
3279
|
-
},
|
|
3280
|
-
{
|
|
3281
|
-
"type": "element",
|
|
3282
|
-
"name": "Paragraphe",
|
|
3283
|
-
"children": [
|
|
3284
|
-
{
|
|
3285
|
-
"type": "text",
|
|
3286
|
-
"text": "Il correspond à l’addition du plafond calculé sur vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
3287
|
-
}
|
|
3288
|
-
]
|
|
3289
|
-
},
|
|
3290
|
-
{
|
|
3291
|
-
"type": "element",
|
|
3292
|
-
"name": "ASavoir",
|
|
3293
|
-
"children": [
|
|
3294
|
-
{
|
|
3295
|
-
"type": "element",
|
|
3296
|
-
"name": "Titre",
|
|
3297
|
-
"children": [
|
|
3298
|
-
{
|
|
3299
|
-
"type": "text",
|
|
3300
|
-
"text": "À savoir"
|
|
3301
|
-
}
|
|
3302
|
-
]
|
|
3303
|
-
},
|
|
3304
|
-
{
|
|
3305
|
-
"type": "element",
|
|
3306
|
-
"name": "Paragraphe",
|
|
3307
|
-
"children": [
|
|
3308
|
-
{
|
|
3309
|
-
"type": "text",
|
|
3310
|
-
"text": "Les versements dans un "
|
|
3311
|
-
},
|
|
3312
|
-
{
|
|
3313
|
-
"type": "element",
|
|
3314
|
-
"name": "LienInterne",
|
|
3315
|
-
"attributes": {
|
|
3316
|
-
"LienPublication": "R54537",
|
|
3317
|
-
"type": "Acronyme"
|
|
3318
|
-
},
|
|
3319
|
-
"children": [
|
|
3320
|
-
{
|
|
3321
|
-
"type": "text",
|
|
3322
|
-
"text": "PER"
|
|
3323
|
-
}
|
|
3324
|
-
]
|
|
3325
|
-
},
|
|
3326
|
-
{
|
|
3327
|
-
"type": "text",
|
|
3328
|
-
"text": " de sommes issues de l'épargne salariale (intéressement, participation, abondements employeurs) sont exonérés d'impôt sur le revenu."
|
|
3329
|
-
}
|
|
3330
|
-
]
|
|
3331
|
-
}
|
|
3332
|
-
]
|
|
3333
|
-
}
|
|
3334
|
-
]
|
|
3335
|
-
},
|
|
3336
|
-
{
|
|
3337
|
-
"type": "element",
|
|
3338
|
-
"name": "Cas",
|
|
3339
|
-
"children": [
|
|
3340
|
-
{
|
|
3341
|
-
"type": "element",
|
|
3342
|
-
"name": "Titre",
|
|
3343
|
-
"children": [
|
|
3344
|
-
{
|
|
3345
|
-
"type": "text",
|
|
3346
|
-
"text": "Vous êtes indépendant"
|
|
3347
|
-
}
|
|
3348
|
-
]
|
|
3349
|
-
},
|
|
3350
|
-
{
|
|
3351
|
-
"type": "element",
|
|
3352
|
-
"name": "Paragraphe",
|
|
3353
|
-
"children": [
|
|
3354
|
-
{
|
|
3355
|
-
"type": "text",
|
|
3356
|
-
"text": "Le plafond est égal à "
|
|
3357
|
-
},
|
|
3358
|
-
{
|
|
3359
|
-
"type": "element",
|
|
3360
|
-
"name": "Valeur",
|
|
3361
|
-
"children": [
|
|
3362
|
-
{
|
|
3363
|
-
"type": "text",
|
|
3364
|
-
"text": "10 %"
|
|
3365
|
-
}
|
|
3366
|
-
]
|
|
3367
|
-
},
|
|
3368
|
-
{
|
|
3369
|
-
"type": "text",
|
|
3370
|
-
"text": " de vos revenus professionnels ("
|
|
3371
|
-
},
|
|
3372
|
-
{
|
|
3373
|
-
"type": "element",
|
|
3374
|
-
"name": "LienInterne",
|
|
3375
|
-
"attributes": {
|
|
3376
|
-
"LienPublication": "R24381",
|
|
3377
|
-
"type": "Sigle"
|
|
3378
|
-
},
|
|
3379
|
-
"children": [
|
|
3380
|
-
{
|
|
3381
|
-
"type": "text",
|
|
3382
|
-
"text": "BIC"
|
|
3383
|
-
}
|
|
3384
|
-
]
|
|
3385
|
-
},
|
|
3386
|
-
{
|
|
3387
|
-
"type": "text",
|
|
3388
|
-
"text": ", "
|
|
3389
|
-
},
|
|
3390
|
-
{
|
|
3391
|
-
"type": "element",
|
|
3392
|
-
"name": "LienInterne",
|
|
3393
|
-
"attributes": {
|
|
3394
|
-
"LienPublication": "R24380",
|
|
3395
|
-
"type": "Sigle"
|
|
3396
|
-
},
|
|
3397
|
-
"children": [
|
|
3398
|
-
{
|
|
3399
|
-
"type": "text",
|
|
3400
|
-
"text": "BNC"
|
|
3401
|
-
}
|
|
3402
|
-
]
|
|
3403
|
-
},
|
|
3404
|
-
{
|
|
3405
|
-
"type": "text",
|
|
3406
|
-
"text": ", "
|
|
3407
|
-
},
|
|
3408
|
-
{
|
|
3409
|
-
"type": "element",
|
|
3410
|
-
"name": "LienInterne",
|
|
3411
|
-
"attributes": {
|
|
3412
|
-
"LienPublication": "R60580",
|
|
3413
|
-
"type": "Sigle"
|
|
3414
|
-
},
|
|
3415
|
-
"children": [
|
|
3416
|
-
{
|
|
3417
|
-
"type": "text",
|
|
3418
|
-
"text": "BA"
|
|
3419
|
-
}
|
|
3420
|
-
]
|
|
3421
|
-
},
|
|
3422
|
-
{
|
|
3423
|
-
"type": "text",
|
|
3424
|
-
"text": ") de 2024."
|
|
3425
|
-
}
|
|
3426
|
-
]
|
|
3427
|
-
},
|
|
3428
|
-
{
|
|
3429
|
-
"type": "element",
|
|
3430
|
-
"name": "Paragraphe",
|
|
3431
|
-
"children": [
|
|
3432
|
-
{
|
|
3433
|
-
"type": "text",
|
|
3434
|
-
"text": "Ce montant est "
|
|
3435
|
-
},
|
|
3436
|
-
{
|
|
3437
|
-
"type": "element",
|
|
3438
|
-
"name": "MiseEnEvidence",
|
|
3439
|
-
"children": [
|
|
3440
|
-
{
|
|
3441
|
-
"type": "text",
|
|
3442
|
-
"text": "réduit des cotisations"
|
|
3443
|
-
}
|
|
3444
|
-
]
|
|
3445
|
-
},
|
|
3446
|
-
{
|
|
3447
|
-
"type": "text",
|
|
3448
|
-
"text": " aux régimes facultatifs des non-salariés et des gérants, pour leur montant déductible du résultat professionnel, compte non tenu de leur fraction correspondant à "
|
|
3449
|
-
},
|
|
3450
|
-
{
|
|
3451
|
-
"type": "element",
|
|
3452
|
-
"name": "Valeur",
|
|
3453
|
-
"children": [
|
|
3454
|
-
{
|
|
3455
|
-
"type": "text",
|
|
3456
|
-
"text": "15 %"
|
|
3457
|
-
}
|
|
3458
|
-
]
|
|
3459
|
-
},
|
|
3460
|
-
{
|
|
3461
|
-
"type": "text",
|
|
3462
|
-
"text": " de la quote-part du bénéfice imposable comprise entre une fois et 8 fois le montant annuel du plafond de la sécurité sociale."
|
|
3463
|
-
}
|
|
3464
|
-
]
|
|
3465
|
-
},
|
|
3466
|
-
{
|
|
3467
|
-
"type": "element",
|
|
3468
|
-
"name": "Paragraphe",
|
|
3469
|
-
"children": [
|
|
3470
|
-
{
|
|
3471
|
-
"type": "text",
|
|
3472
|
-
"text": "Le plafond est "
|
|
3473
|
-
},
|
|
3474
|
-
{
|
|
3475
|
-
"type": "element",
|
|
3476
|
-
"name": "MiseEnEvidence",
|
|
3477
|
-
"children": [
|
|
3478
|
-
{
|
|
3479
|
-
"type": "text",
|
|
3480
|
-
"text": "majoré"
|
|
3481
|
-
}
|
|
3482
|
-
]
|
|
3483
|
-
},
|
|
3484
|
-
{
|
|
3485
|
-
"type": "text",
|
|
3486
|
-
"text": " du plafond de déduction (ou de la fraction du plafond) non utilisé "
|
|
3487
|
-
},
|
|
3488
|
-
{
|
|
3489
|
-
"type": "element",
|
|
3490
|
-
"name": "MiseEnEvidence",
|
|
3491
|
-
"children": [
|
|
3492
|
-
{
|
|
3493
|
-
"type": "text",
|
|
3494
|
-
"text": "au cours des 3 années précédentes"
|
|
3495
|
-
}
|
|
3496
|
-
]
|
|
3497
|
-
},
|
|
3498
|
-
{
|
|
3499
|
-
"type": "text",
|
|
3500
|
-
"text": ", du plus ancien au plus récent."
|
|
3501
|
-
}
|
|
3502
|
-
]
|
|
3503
|
-
},
|
|
3504
|
-
{
|
|
3505
|
-
"type": "element",
|
|
3506
|
-
"name": "Exemple",
|
|
3507
|
-
"children": [
|
|
3508
|
-
{
|
|
3509
|
-
"type": "element",
|
|
3510
|
-
"name": "Titre",
|
|
3511
|
-
"children": [
|
|
3512
|
-
{
|
|
3513
|
-
"type": "text",
|
|
3514
|
-
"text": "Exemple"
|
|
3515
|
-
}
|
|
3516
|
-
]
|
|
3517
|
-
},
|
|
3518
|
-
{
|
|
3519
|
-
"type": "element",
|
|
3520
|
-
"name": "Paragraphe",
|
|
3521
|
-
"children": [
|
|
3522
|
-
{
|
|
3523
|
-
"type": "text",
|
|
3524
|
-
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en 2023 et en 2024."
|
|
3525
|
-
}
|
|
3526
|
-
]
|
|
3527
|
-
},
|
|
3528
|
-
{
|
|
3529
|
-
"type": "element",
|
|
3530
|
-
"name": "Paragraphe",
|
|
3531
|
-
"children": [
|
|
3532
|
-
{
|
|
3533
|
-
"type": "text",
|
|
3534
|
-
"text": "Vos cotisations de 2025 seront déduites en priorité de votre plafond de 2025."
|
|
3535
|
-
}
|
|
3536
|
-
]
|
|
3537
|
-
},
|
|
3538
|
-
{
|
|
3539
|
-
"type": "element",
|
|
3540
|
-
"name": "Paragraphe",
|
|
3541
|
-
"children": [
|
|
3542
|
-
{
|
|
3543
|
-
"type": "text",
|
|
3544
|
-
"text": "Le montant qui dépasse votre plafond de 2025 sera déduit de la part restante de votre plafond de 2023, puis de la part restante de votre plafond de 2024."
|
|
3545
|
-
}
|
|
3546
|
-
]
|
|
3547
|
-
}
|
|
3548
|
-
]
|
|
3549
|
-
},
|
|
3550
|
-
{
|
|
3551
|
-
"type": "element",
|
|
3552
|
-
"name": "Paragraphe",
|
|
3553
|
-
"children": [
|
|
3554
|
-
{
|
|
3555
|
-
"type": "text",
|
|
3556
|
-
"text": "Le montant du plafond est au "
|
|
3557
|
-
},
|
|
3558
|
-
{
|
|
3559
|
-
"type": "element",
|
|
3560
|
-
"name": "MiseEnEvidence",
|
|
2841
|
+
"name": "Paragraphe",
|
|
3561
2842
|
"children": [
|
|
3562
2843
|
{
|
|
3563
2844
|
"type": "text",
|
|
3564
|
-
"text": "
|
|
2845
|
+
"text": "Vous n'avez pas utilisé tout votre plafond de déduction en 2023 et en 2024."
|
|
3565
2846
|
}
|
|
3566
2847
|
]
|
|
3567
2848
|
},
|
|
3568
|
-
{
|
|
3569
|
-
"type": "text",
|
|
3570
|
-
"text": " de "
|
|
3571
|
-
},
|
|
3572
2849
|
{
|
|
3573
2850
|
"type": "element",
|
|
3574
|
-
"name": "
|
|
2851
|
+
"name": "Paragraphe",
|
|
3575
2852
|
"children": [
|
|
3576
2853
|
{
|
|
3577
2854
|
"type": "text",
|
|
3578
|
-
"text": "
|
|
2855
|
+
"text": "Vos cotisations de 2025 sont déduites en priorité de votre plafond de 2025."
|
|
3579
2856
|
}
|
|
3580
2857
|
]
|
|
3581
2858
|
},
|
|
3582
|
-
{
|
|
3583
|
-
"type": "text",
|
|
3584
|
-
"text": " et au "
|
|
3585
|
-
},
|
|
3586
2859
|
{
|
|
3587
2860
|
"type": "element",
|
|
3588
|
-
"name": "
|
|
2861
|
+
"name": "Paragraphe",
|
|
3589
2862
|
"children": [
|
|
3590
2863
|
{
|
|
3591
2864
|
"type": "text",
|
|
3592
|
-
"text": "
|
|
2865
|
+
"text": "Le montant qui dépasse votre plafond de 2025 est déduit de la part restante de votre plafond de 2023, puis de la part restante de votre plafond de 2024."
|
|
3593
2866
|
}
|
|
3594
2867
|
]
|
|
3595
|
-
}
|
|
2868
|
+
}
|
|
2869
|
+
]
|
|
2870
|
+
},
|
|
2871
|
+
{
|
|
2872
|
+
"type": "element",
|
|
2873
|
+
"name": "Paragraphe",
|
|
2874
|
+
"children": [
|
|
3596
2875
|
{
|
|
3597
2876
|
"type": "text",
|
|
3598
|
-
"text": "
|
|
2877
|
+
"text": "Le plafond personnalisé applicable à vos cotisations versées en 2025 est indiqué "
|
|
3599
2878
|
},
|
|
3600
2879
|
{
|
|
3601
2880
|
"type": "element",
|
|
3602
|
-
"name": "
|
|
2881
|
+
"name": "MiseEnEvidence",
|
|
3603
2882
|
"children": [
|
|
3604
2883
|
{
|
|
3605
2884
|
"type": "text",
|
|
3606
|
-
"text": "
|
|
2885
|
+
"text": "sur votre avis d'impôt"
|
|
3607
2886
|
}
|
|
3608
2887
|
]
|
|
3609
2888
|
},
|
|
3610
2889
|
{
|
|
3611
2890
|
"type": "text",
|
|
3612
|
-
"text": "."
|
|
2891
|
+
"text": " 2025 (sur les revenus 2024)."
|
|
3613
2892
|
}
|
|
3614
2893
|
]
|
|
3615
2894
|
},
|
|
3616
2895
|
{
|
|
3617
2896
|
"type": "element",
|
|
3618
|
-
"name": "
|
|
2897
|
+
"name": "Paragraphe",
|
|
3619
2898
|
"children": [
|
|
3620
2899
|
{
|
|
3621
|
-
"type": "
|
|
3622
|
-
"
|
|
3623
|
-
"children": [
|
|
3624
|
-
{
|
|
3625
|
-
"type": "text",
|
|
3626
|
-
"text": "À savoir"
|
|
3627
|
-
}
|
|
3628
|
-
]
|
|
3629
|
-
},
|
|
3630
|
-
{
|
|
3631
|
-
"type": "element",
|
|
3632
|
-
"name": "Paragraphe",
|
|
3633
|
-
"children": [
|
|
3634
|
-
{
|
|
3635
|
-
"type": "text",
|
|
3636
|
-
"text": "Le plafond personnalisé applicable à vos cotisations versées en 2025 est indiqué "
|
|
3637
|
-
},
|
|
3638
|
-
{
|
|
3639
|
-
"type": "element",
|
|
3640
|
-
"name": "MiseEnEvidence",
|
|
3641
|
-
"children": [
|
|
3642
|
-
{
|
|
3643
|
-
"type": "text",
|
|
3644
|
-
"text": "sur votre avis d'impôt"
|
|
3645
|
-
}
|
|
3646
|
-
]
|
|
3647
|
-
},
|
|
3648
|
-
{
|
|
3649
|
-
"type": "text",
|
|
3650
|
-
"text": " 2025 (sur les revenus 2024). Il correspond à l’addition du plafond calculé sur vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
3651
|
-
}
|
|
3652
|
-
]
|
|
2900
|
+
"type": "text",
|
|
2901
|
+
"text": "Il correspond à l’addition du plafond calculé sur vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
3653
2902
|
}
|
|
3654
2903
|
]
|
|
3655
2904
|
}
|
|
@@ -3779,43 +3028,80 @@
|
|
|
3779
3028
|
},
|
|
3780
3029
|
{
|
|
3781
3030
|
"type": "element",
|
|
3782
|
-
"name": "
|
|
3031
|
+
"name": "Paragraphe",
|
|
3783
3032
|
"children": [
|
|
3784
3033
|
{
|
|
3785
|
-
"type": "
|
|
3786
|
-
"
|
|
3787
|
-
"children": [
|
|
3788
|
-
{
|
|
3789
|
-
"type": "text",
|
|
3790
|
-
"text": "À savoir"
|
|
3791
|
-
}
|
|
3792
|
-
]
|
|
3034
|
+
"type": "text",
|
|
3035
|
+
"text": "Le plafond personnalisé applicable à vos cotisations versées en 2025 est indiqué "
|
|
3793
3036
|
},
|
|
3794
3037
|
{
|
|
3795
3038
|
"type": "element",
|
|
3796
|
-
"name": "
|
|
3039
|
+
"name": "MiseEnEvidence",
|
|
3797
3040
|
"children": [
|
|
3798
3041
|
{
|
|
3799
3042
|
"type": "text",
|
|
3800
|
-
"text": "
|
|
3801
|
-
},
|
|
3802
|
-
{
|
|
3803
|
-
"type": "element",
|
|
3804
|
-
"name": "MiseEnEvidence",
|
|
3805
|
-
"children": [
|
|
3806
|
-
{
|
|
3807
|
-
"type": "text",
|
|
3808
|
-
"text": "sur votre avis d'impôt"
|
|
3809
|
-
}
|
|
3810
|
-
]
|
|
3811
|
-
},
|
|
3812
|
-
{
|
|
3813
|
-
"type": "text",
|
|
3814
|
-
"text": " 2025 (sur les revenus 2024). Il correspond à l’addition du plafond calculé pour vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
3043
|
+
"text": "sur votre avis d'impôt"
|
|
3815
3044
|
}
|
|
3816
3045
|
]
|
|
3046
|
+
},
|
|
3047
|
+
{
|
|
3048
|
+
"type": "text",
|
|
3049
|
+
"text": " 2025 (sur les revenus 2024)."
|
|
3050
|
+
}
|
|
3051
|
+
]
|
|
3052
|
+
},
|
|
3053
|
+
{
|
|
3054
|
+
"type": "element",
|
|
3055
|
+
"name": "Paragraphe",
|
|
3056
|
+
"children": [
|
|
3057
|
+
{
|
|
3058
|
+
"type": "text",
|
|
3059
|
+
"text": "Il correspond à l’addition du plafond calculé pour vos revenus 2024 et des plafonds non utilisés calculés sur les revenus des 3 années précédentes."
|
|
3060
|
+
}
|
|
3061
|
+
]
|
|
3062
|
+
}
|
|
3063
|
+
]
|
|
3064
|
+
}
|
|
3065
|
+
]
|
|
3066
|
+
},
|
|
3067
|
+
{
|
|
3068
|
+
"type": "element",
|
|
3069
|
+
"name": "ASavoir",
|
|
3070
|
+
"children": [
|
|
3071
|
+
{
|
|
3072
|
+
"type": "element",
|
|
3073
|
+
"name": "Titre",
|
|
3074
|
+
"children": [
|
|
3075
|
+
{
|
|
3076
|
+
"type": "text",
|
|
3077
|
+
"text": "À savoir"
|
|
3078
|
+
}
|
|
3079
|
+
]
|
|
3080
|
+
},
|
|
3081
|
+
{
|
|
3082
|
+
"type": "element",
|
|
3083
|
+
"name": "Paragraphe",
|
|
3084
|
+
"children": [
|
|
3085
|
+
{
|
|
3086
|
+
"type": "text",
|
|
3087
|
+
"text": "Des "
|
|
3088
|
+
},
|
|
3089
|
+
{
|
|
3090
|
+
"type": "element",
|
|
3091
|
+
"name": "LienExterne",
|
|
3092
|
+
"attributes": {
|
|
3093
|
+
"URL": "https://bofip.impots.gouv.fr/bofip/1098-PGP"
|
|
3094
|
+
},
|
|
3095
|
+
"children": [
|
|
3096
|
+
{
|
|
3097
|
+
"type": "text",
|
|
3098
|
+
"text": "règles particulières"
|
|
3817
3099
|
}
|
|
3818
3100
|
]
|
|
3101
|
+
},
|
|
3102
|
+
{
|
|
3103
|
+
"type": "text",
|
|
3104
|
+
"text": " s'appliquent pour les travailleurs indépendants."
|
|
3819
3105
|
}
|
|
3820
3106
|
]
|
|
3821
3107
|
}
|
|
@@ -4920,150 +4206,6 @@
|
|
|
4920
4206
|
}
|
|
4921
4207
|
]
|
|
4922
4208
|
},
|
|
4923
|
-
{
|
|
4924
|
-
"type": "element",
|
|
4925
|
-
"name": "Abreviation",
|
|
4926
|
-
"attributes": {
|
|
4927
|
-
"ID": "R54537",
|
|
4928
|
-
"type": "Acronyme"
|
|
4929
|
-
},
|
|
4930
|
-
"children": [
|
|
4931
|
-
{
|
|
4932
|
-
"type": "element",
|
|
4933
|
-
"name": "Titre",
|
|
4934
|
-
"children": [
|
|
4935
|
-
{
|
|
4936
|
-
"type": "text",
|
|
4937
|
-
"text": "PER"
|
|
4938
|
-
}
|
|
4939
|
-
]
|
|
4940
|
-
},
|
|
4941
|
-
{
|
|
4942
|
-
"type": "element",
|
|
4943
|
-
"name": "Texte",
|
|
4944
|
-
"children": [
|
|
4945
|
-
{
|
|
4946
|
-
"type": "element",
|
|
4947
|
-
"name": "Paragraphe",
|
|
4948
|
-
"children": [
|
|
4949
|
-
{
|
|
4950
|
-
"type": "text",
|
|
4951
|
-
"text": "Plan d'épargne retraite"
|
|
4952
|
-
}
|
|
4953
|
-
]
|
|
4954
|
-
}
|
|
4955
|
-
]
|
|
4956
|
-
}
|
|
4957
|
-
]
|
|
4958
|
-
},
|
|
4959
|
-
{
|
|
4960
|
-
"type": "element",
|
|
4961
|
-
"name": "Abreviation",
|
|
4962
|
-
"attributes": {
|
|
4963
|
-
"ID": "R24381",
|
|
4964
|
-
"type": "Sigle"
|
|
4965
|
-
},
|
|
4966
|
-
"children": [
|
|
4967
|
-
{
|
|
4968
|
-
"type": "element",
|
|
4969
|
-
"name": "Titre",
|
|
4970
|
-
"children": [
|
|
4971
|
-
{
|
|
4972
|
-
"type": "text",
|
|
4973
|
-
"text": "BIC"
|
|
4974
|
-
}
|
|
4975
|
-
]
|
|
4976
|
-
},
|
|
4977
|
-
{
|
|
4978
|
-
"type": "element",
|
|
4979
|
-
"name": "Texte",
|
|
4980
|
-
"children": [
|
|
4981
|
-
{
|
|
4982
|
-
"type": "element",
|
|
4983
|
-
"name": "Paragraphe",
|
|
4984
|
-
"children": [
|
|
4985
|
-
{
|
|
4986
|
-
"type": "text",
|
|
4987
|
-
"text": "Bénéfices industriels et commerciaux"
|
|
4988
|
-
}
|
|
4989
|
-
]
|
|
4990
|
-
}
|
|
4991
|
-
]
|
|
4992
|
-
}
|
|
4993
|
-
]
|
|
4994
|
-
},
|
|
4995
|
-
{
|
|
4996
|
-
"type": "element",
|
|
4997
|
-
"name": "Abreviation",
|
|
4998
|
-
"attributes": {
|
|
4999
|
-
"ID": "R24380",
|
|
5000
|
-
"type": "Sigle"
|
|
5001
|
-
},
|
|
5002
|
-
"children": [
|
|
5003
|
-
{
|
|
5004
|
-
"type": "element",
|
|
5005
|
-
"name": "Titre",
|
|
5006
|
-
"children": [
|
|
5007
|
-
{
|
|
5008
|
-
"type": "text",
|
|
5009
|
-
"text": "BNC"
|
|
5010
|
-
}
|
|
5011
|
-
]
|
|
5012
|
-
},
|
|
5013
|
-
{
|
|
5014
|
-
"type": "element",
|
|
5015
|
-
"name": "Texte",
|
|
5016
|
-
"children": [
|
|
5017
|
-
{
|
|
5018
|
-
"type": "element",
|
|
5019
|
-
"name": "Paragraphe",
|
|
5020
|
-
"children": [
|
|
5021
|
-
{
|
|
5022
|
-
"type": "text",
|
|
5023
|
-
"text": "Bénéfices non commerciaux"
|
|
5024
|
-
}
|
|
5025
|
-
]
|
|
5026
|
-
}
|
|
5027
|
-
]
|
|
5028
|
-
}
|
|
5029
|
-
]
|
|
5030
|
-
},
|
|
5031
|
-
{
|
|
5032
|
-
"type": "element",
|
|
5033
|
-
"name": "Abreviation",
|
|
5034
|
-
"attributes": {
|
|
5035
|
-
"ID": "R60580",
|
|
5036
|
-
"type": "Sigle"
|
|
5037
|
-
},
|
|
5038
|
-
"children": [
|
|
5039
|
-
{
|
|
5040
|
-
"type": "element",
|
|
5041
|
-
"name": "Titre",
|
|
5042
|
-
"children": [
|
|
5043
|
-
{
|
|
5044
|
-
"type": "text",
|
|
5045
|
-
"text": "BA"
|
|
5046
|
-
}
|
|
5047
|
-
]
|
|
5048
|
-
},
|
|
5049
|
-
{
|
|
5050
|
-
"type": "element",
|
|
5051
|
-
"name": "Texte",
|
|
5052
|
-
"children": [
|
|
5053
|
-
{
|
|
5054
|
-
"type": "element",
|
|
5055
|
-
"name": "Paragraphe",
|
|
5056
|
-
"children": [
|
|
5057
|
-
{
|
|
5058
|
-
"type": "text",
|
|
5059
|
-
"text": "Bénéfice agricole"
|
|
5060
|
-
}
|
|
5061
|
-
]
|
|
5062
|
-
}
|
|
5063
|
-
]
|
|
5064
|
-
}
|
|
5065
|
-
]
|
|
5066
|
-
},
|
|
5067
4209
|
{
|
|
5068
4210
|
"type": "element",
|
|
5069
4211
|
"name": "QuestionReponse",
|