@socialgouv/fiches-vdd 2.237.0 → 2.238.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/R3120.json +2 -2
- package/data/index.json +45 -23
- package/data/particuliers/F10030.json +1 -1
- package/data/particuliers/F10705.json +1 -1
- package/data/particuliers/F11267.json +1 -1
- package/data/particuliers/F12389.json +20 -92
- package/data/particuliers/F13516.json +1 -1
- package/data/particuliers/F14018.json +1 -1
- package/data/particuliers/F14039.json +1 -1
- package/data/particuliers/F1469.json +66 -41
- package/data/particuliers/F14709.json +1516 -273
- package/data/particuliers/F1687.json +1 -1
- package/data/particuliers/F1694.json +103 -22
- package/data/particuliers/F1758.json +89 -0
- package/data/particuliers/F1820.json +30 -2
- package/data/particuliers/F1830.json +30 -2
- package/data/particuliers/F1840.json +15 -1
- package/data/particuliers/F19300.json +1 -1
- package/data/particuliers/F2285.json +1 -1
- package/data/particuliers/F2297.json +2 -2
- package/data/particuliers/F2299.json +2 -2
- package/data/particuliers/F2306.json +1 -1
- package/data/particuliers/F2320.json +160 -32
- package/data/particuliers/F2376.json +12 -14
- package/data/particuliers/F2613.json +689 -77
- package/data/particuliers/F3013.json +1 -1
- package/data/particuliers/F3024.json +1 -1
- package/data/particuliers/F3087.json +1 -1
- package/data/particuliers/F31878.json +1 -1
- package/data/particuliers/F31880.json +232 -1
- package/data/particuliers/F32040.json +1 -1
- package/data/particuliers/F32457.json +1 -1
- package/data/particuliers/F32471.json +1 -1
- package/data/particuliers/F32704.json +1 -1
- package/data/particuliers/F34323.json +301 -21
- package/data/particuliers/F463.json +68 -0
- package/data/particuliers/F530.json +277 -26
- package/data/particuliers/N177.json +1 -1
- package/data/particuliers/R1280.json +2 -2
- package/data/particuliers/R1281.json +2 -2
- package/data/particuliers/R2740.json +2 -2
- package/data/particuliers/R3120.json +2 -2
- package/data/particuliers/R32008.json +2 -2
- package/data/particuliers/R44902.json +424 -0
- package/data/particuliers/R44999.json +73 -0
- package/data/particuliers/index.json +1 -0
- package/data/professionnels/F22316.json +3 -3
- package/data/professionnels/F22565.json +1 -1
- package/data/professionnels/F22988.json +1 -1
- package/data/professionnels/F23220.json +1 -1
- package/data/professionnels/F23667.json +1 -1
- package/data/professionnels/F23891.json +2 -2
- package/data/professionnels/F24024.json +3 -3
- package/data/professionnels/F31149.json +2 -2
- package/data/professionnels/F31636.json +1 -1
- package/data/professionnels/F33957.json +1 -1
- package/data/professionnels/F34020.json +2 -2
- package/data/professionnels/F35201.json +1 -1
- package/data/professionnels/F35211.json +1 -1
- package/data/professionnels/F35230.json +1 -1
- package/data/professionnels/F35240.json +3 -3
- package/data/professionnels/F35493.json +1 -1
- package/data/professionnels/F35518.json +1 -1
- package/data/professionnels/F35520.json +1 -1
- package/data/professionnels/F35606.json +1 -1
- package/data/professionnels/F35736.json +1 -1
- package/data/professionnels/F35809.json +1 -1
- package/data/professionnels/F35810.json +4286 -18488
- package/data/professionnels/F35813.json +1 -1
- package/data/professionnels/F35843.json +1 -1
- package/data/professionnels/F35878.json +1 -1
- package/data/professionnels/N16153.json +2 -2
- package/data/professionnels/N16594.json +2 -2
- package/data/professionnels/N22284.json +3 -3
- package/data/professionnels/R1280.json +2 -2
- package/data/professionnels/R1281.json +2 -2
- package/data/professionnels/R18133.json +7 -7
- package/data/professionnels/R2740.json +2 -2
- package/data/professionnels/R3120.json +2 -2
- package/data/professionnels/R43759.json +2 -2
- package/data/professionnels/R44902.json +74 -1
- package/data/professionnels/R59668.json +1 -1
- package/data/professionnels/R59956.json +1 -1
- package/package.json +1 -1
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"xmlns:dc": "http://purl.org/dc/elements/1.1/",
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"ID": "F14709",
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"type": "Fiche d'information conditionnée",
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"dateDerniereModificationImportante": "2021-01-01T00:00:00",
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"spUrl": "https://www.service-public.fr/particuliers/vosdroits/F14709"
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"text": "http://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000026949156&cidTexte=LEGITEXT000006069577, http://bofip.impots.gouv.fr/bofip/1098-PGP"
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"text": "Certains produits d'épargne retraite permettent de déduire des cotisations de votre revenu net global. Pour en bénéficier, vous devez indiquer le montant des cotisations versées sur votre déclaration de revenus."
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"name": "Theme",
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|
873
|
-
"attributes": {
|
|
874
|
-
"ID": "N19803"
|
|
875
|
-
},
|
|
876
|
-
"children": [
|
|
759
|
+
"text": ") pour toucher une "
|
|
760
|
+
},
|
|
877
761
|
{
|
|
878
762
|
"type": "element",
|
|
879
|
-
"name": "
|
|
763
|
+
"name": "LienIntra",
|
|
764
|
+
"attributes": {
|
|
765
|
+
"LienID": "R2773",
|
|
766
|
+
"type": "Définition de glossaire"
|
|
767
|
+
},
|
|
880
768
|
"children": [
|
|
881
769
|
{
|
|
882
770
|
"type": "text",
|
|
883
|
-
"text": "
|
|
771
|
+
"text": "rente viagère"
|
|
772
|
+
}
|
|
773
|
+
]
|
|
774
|
+
},
|
|
775
|
+
{
|
|
776
|
+
"type": "text",
|
|
777
|
+
"text": " ou un "
|
|
778
|
+
},
|
|
779
|
+
{
|
|
780
|
+
"type": "element",
|
|
781
|
+
"name": "LienIntra",
|
|
782
|
+
"attributes": {
|
|
783
|
+
"LienID": "R54632",
|
|
784
|
+
"type": "Définition de glossaire"
|
|
785
|
+
},
|
|
786
|
+
"children": [
|
|
787
|
+
{
|
|
788
|
+
"type": "text",
|
|
789
|
+
"text": "capital"
|
|
790
|
+
}
|
|
791
|
+
]
|
|
792
|
+
},
|
|
793
|
+
{
|
|
794
|
+
"type": "text",
|
|
795
|
+
"text": ". "
|
|
796
|
+
},
|
|
797
|
+
{
|
|
798
|
+
"type": "element",
|
|
799
|
+
"name": "LienInterne",
|
|
800
|
+
"attributes": {
|
|
801
|
+
"LienPublication": "F2613",
|
|
802
|
+
"type": "Fiche d'information conditionnée",
|
|
803
|
+
"audience": "Particuliers"
|
|
804
|
+
},
|
|
805
|
+
"children": [
|
|
806
|
+
{
|
|
807
|
+
"type": "text",
|
|
808
|
+
"text": "Ces sommes seront alors imposables"
|
|
884
809
|
}
|
|
885
810
|
]
|
|
811
|
+
},
|
|
812
|
+
{
|
|
813
|
+
"type": "text",
|
|
814
|
+
"text": "."
|
|
886
815
|
}
|
|
887
816
|
]
|
|
888
|
-
}
|
|
889
|
-
]
|
|
890
|
-
},
|
|
891
|
-
{
|
|
892
|
-
"type": "element",
|
|
893
|
-
"name": "Dossier",
|
|
894
|
-
"attributes": {
|
|
895
|
-
"ID": "N19785",
|
|
896
|
-
"audience": "Particuliers"
|
|
897
|
-
},
|
|
898
|
-
"children": [
|
|
817
|
+
},
|
|
899
818
|
{
|
|
900
819
|
"type": "element",
|
|
901
|
-
"name": "
|
|
820
|
+
"name": "Paragraphe",
|
|
902
821
|
"children": [
|
|
903
822
|
{
|
|
904
823
|
"type": "text",
|
|
905
|
-
"text": "
|
|
824
|
+
"text": "Vous pouvez bénéficier, sous conditions, de la déduction des cotisations que vous avez versées pour les produits d'épargne retraite suivants :"
|
|
906
825
|
}
|
|
907
826
|
]
|
|
908
827
|
},
|
|
909
828
|
{
|
|
910
829
|
"type": "element",
|
|
911
|
-
"name": "
|
|
830
|
+
"name": "Liste",
|
|
912
831
|
"attributes": {
|
|
913
|
-
"
|
|
832
|
+
"type": "puce"
|
|
914
833
|
},
|
|
915
834
|
"children": [
|
|
916
835
|
{
|
|
917
836
|
"type": "element",
|
|
918
|
-
"name": "
|
|
837
|
+
"name": "Item",
|
|
919
838
|
"children": [
|
|
920
839
|
{
|
|
921
|
-
"type": "
|
|
922
|
-
"
|
|
840
|
+
"type": "element",
|
|
841
|
+
"name": "Paragraphe",
|
|
842
|
+
"children": [
|
|
843
|
+
{
|
|
844
|
+
"type": "element",
|
|
845
|
+
"name": "LienInterne",
|
|
846
|
+
"attributes": {
|
|
847
|
+
"LienPublication": "F34982",
|
|
848
|
+
"type": "Fiche d'information conditionnée",
|
|
849
|
+
"audience": "Particuliers"
|
|
850
|
+
},
|
|
851
|
+
"children": [
|
|
852
|
+
{
|
|
853
|
+
"type": "text",
|
|
854
|
+
"text": "Plan d'épargne retraite (PER) individuel"
|
|
855
|
+
}
|
|
856
|
+
]
|
|
857
|
+
}
|
|
858
|
+
]
|
|
923
859
|
}
|
|
924
860
|
]
|
|
925
|
-
}
|
|
926
|
-
|
|
927
|
-
|
|
928
|
-
|
|
929
|
-
|
|
930
|
-
|
|
931
|
-
|
|
932
|
-
|
|
933
|
-
|
|
934
|
-
|
|
935
|
-
|
|
936
|
-
|
|
937
|
-
|
|
938
|
-
|
|
939
|
-
|
|
940
|
-
|
|
941
|
-
|
|
942
|
-
|
|
943
|
-
|
|
944
|
-
|
|
945
|
-
|
|
946
|
-
|
|
947
|
-
|
|
948
|
-
|
|
949
|
-
|
|
950
|
-
|
|
951
|
-
|
|
952
|
-
|
|
953
|
-
|
|
954
|
-
|
|
955
|
-
|
|
956
|
-
|
|
957
|
-
|
|
958
|
-
|
|
861
|
+
},
|
|
862
|
+
{
|
|
863
|
+
"type": "element",
|
|
864
|
+
"name": "Item",
|
|
865
|
+
"children": [
|
|
866
|
+
{
|
|
867
|
+
"type": "element",
|
|
868
|
+
"name": "Paragraphe",
|
|
869
|
+
"children": [
|
|
870
|
+
{
|
|
871
|
+
"type": "element",
|
|
872
|
+
"name": "LienInterne",
|
|
873
|
+
"attributes": {
|
|
874
|
+
"LienPublication": "F34982",
|
|
875
|
+
"type": "Fiche d'information conditionnée",
|
|
876
|
+
"audience": "Particuliers"
|
|
877
|
+
},
|
|
878
|
+
"children": [
|
|
879
|
+
{
|
|
880
|
+
"type": "text",
|
|
881
|
+
"text": "Plan d'épargne retraite d'entreprise"
|
|
882
|
+
}
|
|
883
|
+
]
|
|
884
|
+
},
|
|
885
|
+
{
|
|
886
|
+
"type": "text",
|
|
887
|
+
"text": " (Pere)"
|
|
888
|
+
}
|
|
889
|
+
]
|
|
890
|
+
}
|
|
891
|
+
]
|
|
892
|
+
},
|
|
893
|
+
{
|
|
894
|
+
"type": "element",
|
|
895
|
+
"name": "Item",
|
|
896
|
+
"children": [
|
|
897
|
+
{
|
|
898
|
+
"type": "element",
|
|
899
|
+
"name": "Paragraphe",
|
|
900
|
+
"children": [
|
|
901
|
+
{
|
|
902
|
+
"type": "element",
|
|
903
|
+
"name": "LienInterne",
|
|
904
|
+
"attributes": {
|
|
905
|
+
"LienPublication": "F34982",
|
|
906
|
+
"type": "Fiche d'information conditionnée",
|
|
907
|
+
"audience": "Particuliers"
|
|
908
|
+
},
|
|
909
|
+
"children": [
|
|
910
|
+
{
|
|
911
|
+
"type": "text",
|
|
912
|
+
"text": "Plan d'épargne retraite d'entreprise collectif"
|
|
913
|
+
}
|
|
914
|
+
]
|
|
915
|
+
},
|
|
916
|
+
{
|
|
917
|
+
"type": "text",
|
|
918
|
+
"text": " (Pereco)"
|
|
919
|
+
}
|
|
920
|
+
]
|
|
921
|
+
}
|
|
922
|
+
]
|
|
923
|
+
},
|
|
924
|
+
{
|
|
925
|
+
"type": "element",
|
|
926
|
+
"name": "Item",
|
|
927
|
+
"children": [
|
|
928
|
+
{
|
|
929
|
+
"type": "element",
|
|
930
|
+
"name": "Paragraphe",
|
|
931
|
+
"children": [
|
|
932
|
+
{
|
|
933
|
+
"type": "element",
|
|
934
|
+
"name": "LienInterne",
|
|
935
|
+
"attributes": {
|
|
936
|
+
"LienPublication": "F34982",
|
|
937
|
+
"type": "Fiche d'information conditionnée",
|
|
938
|
+
"audience": "Particuliers"
|
|
939
|
+
},
|
|
940
|
+
"children": [
|
|
941
|
+
{
|
|
942
|
+
"type": "text",
|
|
943
|
+
"text": "Plan d'épargne retraite d'entreprise obligatoire"
|
|
944
|
+
}
|
|
945
|
+
]
|
|
946
|
+
},
|
|
947
|
+
{
|
|
948
|
+
"type": "text",
|
|
949
|
+
"text": " (Pero)"
|
|
950
|
+
}
|
|
951
|
+
]
|
|
952
|
+
}
|
|
953
|
+
]
|
|
954
|
+
},
|
|
955
|
+
{
|
|
956
|
+
"type": "element",
|
|
957
|
+
"name": "Item",
|
|
958
|
+
"children": [
|
|
959
|
+
{
|
|
960
|
+
"type": "element",
|
|
961
|
+
"name": "Paragraphe",
|
|
962
|
+
"children": [
|
|
963
|
+
{
|
|
964
|
+
"type": "element",
|
|
965
|
+
"name": "LienInterne",
|
|
966
|
+
"attributes": {
|
|
967
|
+
"LienPublication": "F10259",
|
|
968
|
+
"type": "Fiche d'information conditionnée",
|
|
969
|
+
"audience": "Particuliers"
|
|
970
|
+
},
|
|
971
|
+
"children": [
|
|
972
|
+
{
|
|
973
|
+
"type": "text",
|
|
974
|
+
"text": "Plan d'épargne retraite populaire"
|
|
975
|
+
}
|
|
976
|
+
]
|
|
977
|
+
},
|
|
978
|
+
{
|
|
979
|
+
"type": "text",
|
|
980
|
+
"text": " (Perp)"
|
|
981
|
+
}
|
|
982
|
+
]
|
|
983
|
+
}
|
|
984
|
+
]
|
|
985
|
+
},
|
|
986
|
+
{
|
|
987
|
+
"type": "element",
|
|
988
|
+
"name": "Item",
|
|
989
|
+
"children": [
|
|
990
|
+
{
|
|
991
|
+
"type": "element",
|
|
992
|
+
"name": "Paragraphe",
|
|
993
|
+
"children": [
|
|
994
|
+
{
|
|
995
|
+
"type": "element",
|
|
996
|
+
"name": "LienInterne",
|
|
997
|
+
"attributes": {
|
|
998
|
+
"LienPublication": "F10260",
|
|
999
|
+
"type": "Fiche d'information conditionnée",
|
|
1000
|
+
"audience": "Particuliers"
|
|
1001
|
+
},
|
|
1002
|
+
"children": [
|
|
1003
|
+
{
|
|
1004
|
+
"type": "text",
|
|
1005
|
+
"text": "Plan d'épargne retraite collectif"
|
|
1006
|
+
}
|
|
1007
|
+
]
|
|
1008
|
+
},
|
|
1009
|
+
{
|
|
1010
|
+
"type": "text",
|
|
1011
|
+
"text": " (Perco)"
|
|
1012
|
+
}
|
|
1013
|
+
]
|
|
1014
|
+
}
|
|
1015
|
+
]
|
|
1016
|
+
},
|
|
1017
|
+
{
|
|
1018
|
+
"type": "element",
|
|
1019
|
+
"name": "Item",
|
|
1020
|
+
"children": [
|
|
1021
|
+
{
|
|
1022
|
+
"type": "element",
|
|
1023
|
+
"name": "Paragraphe",
|
|
1024
|
+
"children": [
|
|
1025
|
+
{
|
|
1026
|
+
"type": "text",
|
|
1027
|
+
"text": "Régimes facultatifs Préfon, Corem et CGOS"
|
|
1028
|
+
}
|
|
1029
|
+
]
|
|
1030
|
+
}
|
|
1031
|
+
]
|
|
1032
|
+
}
|
|
1033
|
+
]
|
|
1034
|
+
},
|
|
1035
|
+
{
|
|
1036
|
+
"type": "element",
|
|
1037
|
+
"name": "Attention",
|
|
1038
|
+
"children": [
|
|
1039
|
+
{
|
|
1040
|
+
"type": "element",
|
|
1041
|
+
"name": "Titre",
|
|
1042
|
+
"children": [
|
|
1043
|
+
{
|
|
1044
|
+
"type": "text",
|
|
1045
|
+
"text": "Attention"
|
|
1046
|
+
}
|
|
1047
|
+
]
|
|
1048
|
+
},
|
|
1049
|
+
{
|
|
1050
|
+
"type": "element",
|
|
1051
|
+
"name": "Paragraphe",
|
|
1052
|
+
"children": [
|
|
1053
|
+
{
|
|
1054
|
+
"type": "text",
|
|
1055
|
+
"text": "certaines cotisations versées en raison d'une activité professionnelle non salariée sont uniquement déductibles des revenus professionnels concernés ("
|
|
1056
|
+
},
|
|
1057
|
+
{
|
|
1058
|
+
"type": "element",
|
|
1059
|
+
"name": "LienIntra",
|
|
1060
|
+
"attributes": {
|
|
1061
|
+
"LienID": "R58426",
|
|
1062
|
+
"type": "Définition de glossaire"
|
|
1063
|
+
},
|
|
1064
|
+
"children": [
|
|
1065
|
+
{
|
|
1066
|
+
"type": "text",
|
|
1067
|
+
"text": "bénéfices industriels et commerciaux - BIC"
|
|
1068
|
+
}
|
|
1069
|
+
]
|
|
1070
|
+
},
|
|
1071
|
+
{
|
|
1072
|
+
"type": "text",
|
|
1073
|
+
"text": " ou "
|
|
1074
|
+
},
|
|
1075
|
+
{
|
|
1076
|
+
"type": "element",
|
|
1077
|
+
"name": "LienIntra",
|
|
1078
|
+
"attributes": {
|
|
1079
|
+
"LienID": "R58427",
|
|
1080
|
+
"type": "Définition de glossaire"
|
|
1081
|
+
},
|
|
1082
|
+
"children": [
|
|
1083
|
+
{
|
|
1084
|
+
"type": "text",
|
|
1085
|
+
"text": "bénéfices on commerciaux - BNC"
|
|
1086
|
+
}
|
|
1087
|
+
]
|
|
1088
|
+
},
|
|
1089
|
+
{
|
|
1090
|
+
"type": "text",
|
|
1091
|
+
"text": " par exemple)."
|
|
1092
|
+
}
|
|
1093
|
+
]
|
|
1094
|
+
}
|
|
1095
|
+
]
|
|
1096
|
+
},
|
|
1097
|
+
{
|
|
1098
|
+
"type": "element",
|
|
1099
|
+
"name": "Paragraphe",
|
|
1100
|
+
"children": [
|
|
1101
|
+
{
|
|
1102
|
+
"type": "text",
|
|
1103
|
+
"text": "Les cotisations déductibles sont celles que vous versez volontairement à titre individuel."
|
|
1104
|
+
}
|
|
1105
|
+
]
|
|
1106
|
+
},
|
|
1107
|
+
{
|
|
1108
|
+
"type": "element",
|
|
1109
|
+
"name": "ASavoir",
|
|
1110
|
+
"children": [
|
|
1111
|
+
{
|
|
1112
|
+
"type": "element",
|
|
1113
|
+
"name": "Titre",
|
|
1114
|
+
"children": [
|
|
1115
|
+
{
|
|
1116
|
+
"type": "text",
|
|
1117
|
+
"text": "À savoir"
|
|
1118
|
+
}
|
|
1119
|
+
]
|
|
1120
|
+
},
|
|
1121
|
+
{
|
|
1122
|
+
"type": "element",
|
|
1123
|
+
"name": "Paragraphe",
|
|
1124
|
+
"children": [
|
|
1125
|
+
{
|
|
1126
|
+
"type": "text",
|
|
1127
|
+
"text": "les cotisations versées pour racheter des trimestres de retraite sont déductibles dans des conditions particulières."
|
|
1128
|
+
}
|
|
1129
|
+
]
|
|
1130
|
+
}
|
|
1131
|
+
]
|
|
1132
|
+
}
|
|
1133
|
+
]
|
|
1134
|
+
},
|
|
1135
|
+
{
|
|
1136
|
+
"type": "element",
|
|
1137
|
+
"name": "Chapitre",
|
|
1138
|
+
"children": [
|
|
1139
|
+
{
|
|
1140
|
+
"type": "element",
|
|
1141
|
+
"name": "Titre",
|
|
1142
|
+
"children": [
|
|
1143
|
+
{
|
|
1144
|
+
"type": "element",
|
|
1145
|
+
"name": "Paragraphe",
|
|
1146
|
+
"children": [
|
|
1147
|
+
{
|
|
1148
|
+
"type": "text",
|
|
1149
|
+
"text": "Quelles sont les limites de déduction ?"
|
|
1150
|
+
}
|
|
1151
|
+
]
|
|
1152
|
+
}
|
|
1153
|
+
]
|
|
1154
|
+
},
|
|
1155
|
+
{
|
|
1156
|
+
"type": "element",
|
|
1157
|
+
"name": "Paragraphe",
|
|
1158
|
+
"children": [
|
|
1159
|
+
{
|
|
1160
|
+
"type": "text",
|
|
1161
|
+
"text": "Les sommes versées en 2021 sont déductibles des revenus imposables de 2021, dans la limite d'un plafond fixé pour chaque membre du "
|
|
1162
|
+
},
|
|
1163
|
+
{
|
|
1164
|
+
"type": "element",
|
|
1165
|
+
"name": "LienIntra",
|
|
1166
|
+
"attributes": {
|
|
1167
|
+
"LienID": "R1046",
|
|
1168
|
+
"type": "Définition de glossaire"
|
|
1169
|
+
},
|
|
1170
|
+
"children": [
|
|
1171
|
+
{
|
|
1172
|
+
"type": "text",
|
|
1173
|
+
"text": "foyer fiscal"
|
|
1174
|
+
}
|
|
1175
|
+
]
|
|
1176
|
+
},
|
|
1177
|
+
{
|
|
1178
|
+
"type": "text",
|
|
1179
|
+
"text": "."
|
|
1180
|
+
}
|
|
1181
|
+
]
|
|
1182
|
+
},
|
|
1183
|
+
{
|
|
1184
|
+
"type": "element",
|
|
1185
|
+
"name": "ASavoir",
|
|
1186
|
+
"children": [
|
|
1187
|
+
{
|
|
1188
|
+
"type": "element",
|
|
1189
|
+
"name": "Titre",
|
|
1190
|
+
"children": [
|
|
1191
|
+
{
|
|
1192
|
+
"type": "text",
|
|
1193
|
+
"text": "À savoir"
|
|
1194
|
+
}
|
|
1195
|
+
]
|
|
1196
|
+
},
|
|
1197
|
+
{
|
|
1198
|
+
"type": "element",
|
|
1199
|
+
"name": "Paragraphe",
|
|
1200
|
+
"children": [
|
|
1201
|
+
{
|
|
1202
|
+
"type": "text",
|
|
1203
|
+
"text": "le plafond disponible pour les cotisations versées en 2021 est indiqué sur votre avis d'impôt 2020."
|
|
1204
|
+
}
|
|
1205
|
+
]
|
|
1206
|
+
}
|
|
1207
|
+
]
|
|
1208
|
+
},
|
|
1209
|
+
{
|
|
1210
|
+
"type": "element",
|
|
1211
|
+
"name": "BlocCas",
|
|
1212
|
+
"attributes": {
|
|
1213
|
+
"affichage": "onglet"
|
|
1214
|
+
},
|
|
1215
|
+
"children": [
|
|
1216
|
+
{
|
|
1217
|
+
"type": "element",
|
|
1218
|
+
"name": "Cas",
|
|
1219
|
+
"children": [
|
|
1220
|
+
{
|
|
1221
|
+
"type": "element",
|
|
1222
|
+
"name": "Titre",
|
|
1223
|
+
"children": [
|
|
1224
|
+
{
|
|
1225
|
+
"type": "text",
|
|
1226
|
+
"text": "Vous êtes salarié"
|
|
1227
|
+
}
|
|
1228
|
+
]
|
|
1229
|
+
},
|
|
1230
|
+
{
|
|
1231
|
+
"type": "element",
|
|
1232
|
+
"name": "Paragraphe",
|
|
1233
|
+
"children": [
|
|
1234
|
+
{
|
|
1235
|
+
"type": "text",
|
|
1236
|
+
"text": "Le plafond est égal au plus élevé des 2 montants suivants :"
|
|
1237
|
+
}
|
|
1238
|
+
]
|
|
1239
|
+
},
|
|
1240
|
+
{
|
|
1241
|
+
"type": "element",
|
|
1242
|
+
"name": "Liste",
|
|
1243
|
+
"attributes": {
|
|
1244
|
+
"type": "puce"
|
|
1245
|
+
},
|
|
1246
|
+
"children": [
|
|
1247
|
+
{
|
|
1248
|
+
"type": "element",
|
|
1249
|
+
"name": "Item",
|
|
1250
|
+
"children": [
|
|
1251
|
+
{
|
|
1252
|
+
"type": "element",
|
|
1253
|
+
"name": "Paragraphe",
|
|
1254
|
+
"children": [
|
|
1255
|
+
{
|
|
1256
|
+
"type": "element",
|
|
1257
|
+
"name": "Valeur",
|
|
1258
|
+
"children": [
|
|
1259
|
+
{
|
|
1260
|
+
"type": "text",
|
|
1261
|
+
"text": "10 %"
|
|
1262
|
+
}
|
|
1263
|
+
]
|
|
1264
|
+
},
|
|
1265
|
+
{
|
|
1266
|
+
"type": "text",
|
|
1267
|
+
"text": " des revenus professionnels de 2020 (nets de cotisations sociales et de frais professionnels) avec une déduction maximale de "
|
|
1268
|
+
},
|
|
1269
|
+
{
|
|
1270
|
+
"type": "element",
|
|
1271
|
+
"name": "Valeur",
|
|
1272
|
+
"children": [
|
|
1273
|
+
{
|
|
1274
|
+
"type": "text",
|
|
1275
|
+
"text": "32 909 €"
|
|
1276
|
+
}
|
|
1277
|
+
]
|
|
1278
|
+
}
|
|
1279
|
+
]
|
|
1280
|
+
}
|
|
1281
|
+
]
|
|
1282
|
+
},
|
|
1283
|
+
{
|
|
1284
|
+
"type": "element",
|
|
1285
|
+
"name": "Item",
|
|
1286
|
+
"children": [
|
|
1287
|
+
{
|
|
1288
|
+
"type": "element",
|
|
1289
|
+
"name": "Paragraphe",
|
|
1290
|
+
"children": [
|
|
1291
|
+
{
|
|
1292
|
+
"type": "element",
|
|
1293
|
+
"name": "Valeur",
|
|
1294
|
+
"children": [
|
|
1295
|
+
{
|
|
1296
|
+
"type": "text",
|
|
1297
|
+
"text": "4 114 €"
|
|
1298
|
+
}
|
|
1299
|
+
]
|
|
1300
|
+
}
|
|
1301
|
+
]
|
|
1302
|
+
}
|
|
1303
|
+
]
|
|
1304
|
+
}
|
|
1305
|
+
]
|
|
1306
|
+
},
|
|
1307
|
+
{
|
|
1308
|
+
"type": "element",
|
|
1309
|
+
"name": "ASavoir",
|
|
1310
|
+
"children": [
|
|
1311
|
+
{
|
|
1312
|
+
"type": "element",
|
|
1313
|
+
"name": "Titre",
|
|
1314
|
+
"children": [
|
|
1315
|
+
{
|
|
1316
|
+
"type": "text",
|
|
1317
|
+
"text": "À savoir"
|
|
1318
|
+
}
|
|
1319
|
+
]
|
|
1320
|
+
},
|
|
1321
|
+
{
|
|
1322
|
+
"type": "element",
|
|
1323
|
+
"name": "Paragraphe",
|
|
1324
|
+
"children": [
|
|
1325
|
+
{
|
|
1326
|
+
"type": "text",
|
|
1327
|
+
"text": "les versements dans un "
|
|
1328
|
+
},
|
|
1329
|
+
{
|
|
1330
|
+
"type": "element",
|
|
1331
|
+
"name": "LienInterne",
|
|
1332
|
+
"attributes": {
|
|
1333
|
+
"LienPublication": "R54537",
|
|
1334
|
+
"type": "Acronyme"
|
|
1335
|
+
},
|
|
1336
|
+
"children": [
|
|
1337
|
+
{
|
|
1338
|
+
"type": "text",
|
|
1339
|
+
"text": "PER"
|
|
1340
|
+
}
|
|
1341
|
+
]
|
|
1342
|
+
},
|
|
1343
|
+
{
|
|
1344
|
+
"type": "text",
|
|
1345
|
+
"text": " de sommes issues de l'épargne salariale (intéressement, participation, abondements employeurs) sont exonérés d'impôt sur le revenu."
|
|
1346
|
+
}
|
|
1347
|
+
]
|
|
1348
|
+
}
|
|
1349
|
+
]
|
|
1350
|
+
}
|
|
1351
|
+
]
|
|
1352
|
+
},
|
|
1353
|
+
{
|
|
1354
|
+
"type": "element",
|
|
1355
|
+
"name": "Cas",
|
|
1356
|
+
"children": [
|
|
1357
|
+
{
|
|
1358
|
+
"type": "element",
|
|
1359
|
+
"name": "Titre",
|
|
1360
|
+
"children": [
|
|
1361
|
+
{
|
|
1362
|
+
"type": "text",
|
|
1363
|
+
"text": "Vous êtes indépendant"
|
|
1364
|
+
}
|
|
1365
|
+
]
|
|
1366
|
+
},
|
|
1367
|
+
{
|
|
1368
|
+
"type": "element",
|
|
1369
|
+
"name": "Paragraphe",
|
|
1370
|
+
"children": [
|
|
1371
|
+
{
|
|
1372
|
+
"type": "text",
|
|
1373
|
+
"text": "Le plafond est égal au plus élevé des 2 montants suivants :"
|
|
1374
|
+
}
|
|
1375
|
+
]
|
|
1376
|
+
},
|
|
1377
|
+
{
|
|
1378
|
+
"type": "element",
|
|
1379
|
+
"name": "Liste",
|
|
1380
|
+
"attributes": {
|
|
1381
|
+
"type": "puce"
|
|
1382
|
+
},
|
|
1383
|
+
"children": [
|
|
1384
|
+
{
|
|
1385
|
+
"type": "element",
|
|
1386
|
+
"name": "Item",
|
|
1387
|
+
"children": [
|
|
1388
|
+
{
|
|
1389
|
+
"type": "element",
|
|
1390
|
+
"name": "Paragraphe",
|
|
1391
|
+
"children": [
|
|
1392
|
+
{
|
|
1393
|
+
"type": "element",
|
|
1394
|
+
"name": "Valeur",
|
|
1395
|
+
"children": [
|
|
1396
|
+
{
|
|
1397
|
+
"type": "text",
|
|
1398
|
+
"text": "10 %"
|
|
1399
|
+
}
|
|
1400
|
+
]
|
|
1401
|
+
},
|
|
1402
|
+
{
|
|
1403
|
+
"type": "text",
|
|
1404
|
+
"text": " des bénéfices imposables de 2021, dans la limite de "
|
|
1405
|
+
},
|
|
1406
|
+
{
|
|
1407
|
+
"type": "element",
|
|
1408
|
+
"name": "Valeur",
|
|
1409
|
+
"children": [
|
|
1410
|
+
{
|
|
1411
|
+
"type": "text",
|
|
1412
|
+
"text": "329 088 €"
|
|
1413
|
+
}
|
|
1414
|
+
]
|
|
1415
|
+
},
|
|
1416
|
+
{
|
|
1417
|
+
"type": "text",
|
|
1418
|
+
"text": " + "
|
|
1419
|
+
},
|
|
1420
|
+
{
|
|
1421
|
+
"type": "element",
|
|
1422
|
+
"name": "Valeur",
|
|
1423
|
+
"children": [
|
|
1424
|
+
{
|
|
1425
|
+
"type": "text",
|
|
1426
|
+
"text": "15 %"
|
|
1427
|
+
}
|
|
1428
|
+
]
|
|
1429
|
+
},
|
|
1430
|
+
{
|
|
1431
|
+
"type": "text",
|
|
1432
|
+
"text": " du bénéfice imposable compris entre 1 et "
|
|
1433
|
+
},
|
|
1434
|
+
{
|
|
1435
|
+
"type": "element",
|
|
1436
|
+
"name": "Valeur",
|
|
1437
|
+
"children": [
|
|
1438
|
+
{
|
|
1439
|
+
"type": "text",
|
|
1440
|
+
"text": "329 088 €"
|
|
1441
|
+
}
|
|
1442
|
+
]
|
|
1443
|
+
}
|
|
1444
|
+
]
|
|
1445
|
+
}
|
|
1446
|
+
]
|
|
1447
|
+
},
|
|
1448
|
+
{
|
|
1449
|
+
"type": "element",
|
|
1450
|
+
"name": "Item",
|
|
1451
|
+
"children": [
|
|
1452
|
+
{
|
|
1453
|
+
"type": "element",
|
|
1454
|
+
"name": "Paragraphe",
|
|
1455
|
+
"children": [
|
|
1456
|
+
{
|
|
1457
|
+
"type": "element",
|
|
1458
|
+
"name": "Valeur",
|
|
1459
|
+
"children": [
|
|
1460
|
+
{
|
|
1461
|
+
"type": "text",
|
|
1462
|
+
"text": "4 114 €"
|
|
1463
|
+
}
|
|
1464
|
+
]
|
|
1465
|
+
},
|
|
1466
|
+
{
|
|
1467
|
+
"type": "text",
|
|
1468
|
+
"text": " + "
|
|
1469
|
+
},
|
|
1470
|
+
{
|
|
1471
|
+
"type": "element",
|
|
1472
|
+
"name": "Valeur",
|
|
1473
|
+
"children": [
|
|
1474
|
+
{
|
|
1475
|
+
"type": "text",
|
|
1476
|
+
"text": "15 %"
|
|
1477
|
+
}
|
|
1478
|
+
]
|
|
1479
|
+
},
|
|
1480
|
+
{
|
|
1481
|
+
"type": "text",
|
|
1482
|
+
"text": " du bénéfice imposable compris entre 1 et "
|
|
1483
|
+
},
|
|
1484
|
+
{
|
|
1485
|
+
"type": "element",
|
|
1486
|
+
"name": "Valeur",
|
|
1487
|
+
"children": [
|
|
1488
|
+
{
|
|
1489
|
+
"type": "text",
|
|
1490
|
+
"text": "329 088 €"
|
|
1491
|
+
}
|
|
1492
|
+
]
|
|
1493
|
+
}
|
|
1494
|
+
]
|
|
1495
|
+
}
|
|
1496
|
+
]
|
|
1497
|
+
}
|
|
1498
|
+
]
|
|
1499
|
+
}
|
|
1500
|
+
]
|
|
1501
|
+
}
|
|
1502
|
+
]
|
|
1503
|
+
}
|
|
1504
|
+
]
|
|
1505
|
+
},
|
|
1506
|
+
{
|
|
1507
|
+
"type": "element",
|
|
1508
|
+
"name": "Chapitre",
|
|
1509
|
+
"children": [
|
|
1510
|
+
{
|
|
1511
|
+
"type": "element",
|
|
1512
|
+
"name": "Titre",
|
|
1513
|
+
"children": [
|
|
1514
|
+
{
|
|
1515
|
+
"type": "element",
|
|
1516
|
+
"name": "Paragraphe",
|
|
1517
|
+
"children": [
|
|
1518
|
+
{
|
|
1519
|
+
"type": "text",
|
|
1520
|
+
"text": "Comment déclarer ?"
|
|
1521
|
+
}
|
|
1522
|
+
]
|
|
1523
|
+
}
|
|
1524
|
+
]
|
|
1525
|
+
},
|
|
1526
|
+
{
|
|
1527
|
+
"type": "element",
|
|
1528
|
+
"name": "Paragraphe",
|
|
1529
|
+
"children": [
|
|
1530
|
+
{
|
|
1531
|
+
"type": "text",
|
|
1532
|
+
"text": "Les cotisations versées sont à indiquer dans la partie "
|
|
1533
|
+
},
|
|
1534
|
+
{
|
|
1535
|
+
"type": "element",
|
|
1536
|
+
"name": "Expression",
|
|
1537
|
+
"children": [
|
|
1538
|
+
{
|
|
1539
|
+
"type": "text",
|
|
1540
|
+
"text": "Charges déductibles (épargne retraite)"
|
|
1541
|
+
}
|
|
1542
|
+
]
|
|
1543
|
+
},
|
|
1544
|
+
{
|
|
1545
|
+
"type": "text",
|
|
1546
|
+
"text": " de votre déclaration de revenus."
|
|
1547
|
+
}
|
|
1548
|
+
]
|
|
1549
|
+
}
|
|
1550
|
+
]
|
|
1551
|
+
}
|
|
1552
|
+
]
|
|
1553
|
+
},
|
|
1554
|
+
{
|
|
1555
|
+
"type": "element",
|
|
1556
|
+
"name": "VoirAussi",
|
|
1557
|
+
"attributes": {
|
|
1558
|
+
"important": "non"
|
|
1559
|
+
},
|
|
1560
|
+
"children": [
|
|
1561
|
+
{
|
|
1562
|
+
"type": "element",
|
|
1563
|
+
"name": "Dossier",
|
|
1564
|
+
"attributes": {
|
|
1565
|
+
"ID": "N247",
|
|
1566
|
+
"audience": "Particuliers"
|
|
1567
|
+
},
|
|
1568
|
+
"children": [
|
|
1569
|
+
{
|
|
1570
|
+
"type": "element",
|
|
1571
|
+
"name": "Titre",
|
|
1572
|
+
"children": [
|
|
1573
|
+
{
|
|
1574
|
+
"type": "text",
|
|
1575
|
+
"text": "Impôt sur le revenu : déclaration et revenus à déclarer"
|
|
1576
|
+
}
|
|
1577
|
+
]
|
|
1578
|
+
},
|
|
1579
|
+
{
|
|
1580
|
+
"type": "element",
|
|
1581
|
+
"name": "Theme",
|
|
1582
|
+
"attributes": {
|
|
1583
|
+
"ID": "N19803"
|
|
1584
|
+
},
|
|
1585
|
+
"children": [
|
|
1586
|
+
{
|
|
1587
|
+
"type": "element",
|
|
1588
|
+
"name": "Titre",
|
|
1589
|
+
"children": [
|
|
1590
|
+
{
|
|
1591
|
+
"type": "text",
|
|
1592
|
+
"text": "Argent"
|
|
1593
|
+
}
|
|
1594
|
+
]
|
|
1595
|
+
}
|
|
1596
|
+
]
|
|
1597
|
+
}
|
|
1598
|
+
]
|
|
1599
|
+
},
|
|
1600
|
+
{
|
|
1601
|
+
"type": "element",
|
|
1602
|
+
"name": "Dossier",
|
|
1603
|
+
"attributes": {
|
|
1604
|
+
"ID": "N19785",
|
|
1605
|
+
"audience": "Particuliers"
|
|
1606
|
+
},
|
|
1607
|
+
"children": [
|
|
1608
|
+
{
|
|
1609
|
+
"type": "element",
|
|
1610
|
+
"name": "Titre",
|
|
1611
|
+
"children": [
|
|
1612
|
+
{
|
|
1613
|
+
"type": "text",
|
|
1614
|
+
"text": "Impôt sur le revenu : déductions, réductions et crédits d'impôt"
|
|
1615
|
+
}
|
|
1616
|
+
]
|
|
1617
|
+
},
|
|
1618
|
+
{
|
|
1619
|
+
"type": "element",
|
|
1620
|
+
"name": "Theme",
|
|
1621
|
+
"attributes": {
|
|
1622
|
+
"ID": "N19803"
|
|
1623
|
+
},
|
|
1624
|
+
"children": [
|
|
1625
|
+
{
|
|
1626
|
+
"type": "element",
|
|
1627
|
+
"name": "Titre",
|
|
1628
|
+
"children": [
|
|
1629
|
+
{
|
|
1630
|
+
"type": "text",
|
|
1631
|
+
"text": "Argent"
|
|
1632
|
+
}
|
|
1633
|
+
]
|
|
1634
|
+
}
|
|
1635
|
+
]
|
|
1636
|
+
}
|
|
1637
|
+
]
|
|
1638
|
+
},
|
|
1639
|
+
{
|
|
1640
|
+
"type": "element",
|
|
1641
|
+
"name": "Fiche",
|
|
1642
|
+
"attributes": {
|
|
1643
|
+
"ID": "F415",
|
|
1644
|
+
"audience": "Particuliers"
|
|
1645
|
+
},
|
|
1646
|
+
"children": [
|
|
1647
|
+
{
|
|
1648
|
+
"type": "element",
|
|
1649
|
+
"name": "Titre",
|
|
1650
|
+
"children": [
|
|
1651
|
+
{
|
|
1652
|
+
"type": "text",
|
|
1653
|
+
"text": "Impôt sur le revenu - Déclarer les pensions de retraite"
|
|
1654
|
+
}
|
|
1655
|
+
]
|
|
1656
|
+
},
|
|
1657
|
+
{
|
|
1658
|
+
"type": "element",
|
|
1659
|
+
"name": "Theme",
|
|
1660
|
+
"attributes": {
|
|
1661
|
+
"ID": "N19803"
|
|
1662
|
+
},
|
|
1663
|
+
"children": [
|
|
1664
|
+
{
|
|
1665
|
+
"type": "element",
|
|
1666
|
+
"name": "Titre",
|
|
1667
|
+
"children": [
|
|
1668
|
+
{
|
|
1669
|
+
"type": "text",
|
|
1670
|
+
"text": "Argent"
|
|
1671
|
+
}
|
|
1672
|
+
]
|
|
1673
|
+
}
|
|
1674
|
+
]
|
|
1675
|
+
}
|
|
1676
|
+
]
|
|
1677
|
+
},
|
|
1678
|
+
{
|
|
1679
|
+
"type": "element",
|
|
1680
|
+
"name": "Fiche",
|
|
1681
|
+
"attributes": {
|
|
1682
|
+
"ID": "F34982",
|
|
1683
|
+
"audience": "Particuliers"
|
|
1684
|
+
},
|
|
1685
|
+
"children": [
|
|
1686
|
+
{
|
|
1687
|
+
"type": "element",
|
|
1688
|
+
"name": "Titre",
|
|
1689
|
+
"children": [
|
|
1690
|
+
{
|
|
1691
|
+
"type": "text",
|
|
1692
|
+
"text": "Plan d'épargne retraite (PER)"
|
|
1693
|
+
}
|
|
1694
|
+
]
|
|
1695
|
+
},
|
|
1696
|
+
{
|
|
1697
|
+
"type": "element",
|
|
1698
|
+
"name": "Theme",
|
|
1699
|
+
"attributes": {
|
|
1700
|
+
"ID": "N19803"
|
|
1701
|
+
},
|
|
1702
|
+
"children": [
|
|
1703
|
+
{
|
|
1704
|
+
"type": "element",
|
|
1705
|
+
"name": "Titre",
|
|
1706
|
+
"children": [
|
|
1707
|
+
{
|
|
1708
|
+
"type": "text",
|
|
1709
|
+
"text": "Argent"
|
|
1710
|
+
}
|
|
1711
|
+
]
|
|
1712
|
+
}
|
|
1713
|
+
]
|
|
1714
|
+
}
|
|
1715
|
+
]
|
|
1716
|
+
},
|
|
1717
|
+
{
|
|
1718
|
+
"type": "element",
|
|
1719
|
+
"name": "Fiche",
|
|
1720
|
+
"attributes": {
|
|
1721
|
+
"ID": "F10260",
|
|
1722
|
+
"audience": "Particuliers"
|
|
1723
|
+
},
|
|
1724
|
+
"children": [
|
|
1725
|
+
{
|
|
1726
|
+
"type": "element",
|
|
1727
|
+
"name": "Titre",
|
|
1728
|
+
"children": [
|
|
1729
|
+
{
|
|
1730
|
+
"type": "text",
|
|
1731
|
+
"text": "Plan d'épargne pour la retraite collectif (Perco)"
|
|
1732
|
+
}
|
|
1733
|
+
]
|
|
1734
|
+
},
|
|
1735
|
+
{
|
|
1736
|
+
"type": "element",
|
|
1737
|
+
"name": "Theme",
|
|
1738
|
+
"attributes": {
|
|
1739
|
+
"ID": "N19803"
|
|
1740
|
+
},
|
|
1741
|
+
"children": [
|
|
1742
|
+
{
|
|
1743
|
+
"type": "element",
|
|
1744
|
+
"name": "Titre",
|
|
1745
|
+
"children": [
|
|
1746
|
+
{
|
|
1747
|
+
"type": "text",
|
|
1748
|
+
"text": "Argent"
|
|
1749
|
+
}
|
|
1750
|
+
]
|
|
1751
|
+
}
|
|
1752
|
+
]
|
|
1753
|
+
}
|
|
1754
|
+
]
|
|
1755
|
+
}
|
|
1756
|
+
]
|
|
1757
|
+
},
|
|
1758
|
+
{
|
|
1759
|
+
"type": "element",
|
|
1760
|
+
"name": "OuSAdresser",
|
|
1761
|
+
"attributes": {
|
|
1762
|
+
"ID": "R20684",
|
|
1763
|
+
"sve": "non",
|
|
1764
|
+
"type": "Centre de contact"
|
|
1765
|
+
},
|
|
1766
|
+
"children": [
|
|
1767
|
+
{
|
|
1768
|
+
"type": "element",
|
|
1769
|
+
"name": "Titre",
|
|
1770
|
+
"children": [
|
|
1771
|
+
{
|
|
1772
|
+
"type": "text",
|
|
1773
|
+
"text": "Service d'information des impôts"
|
|
1774
|
+
}
|
|
1775
|
+
]
|
|
1776
|
+
},
|
|
1777
|
+
{
|
|
1778
|
+
"type": "element",
|
|
1779
|
+
"name": "Complement",
|
|
1780
|
+
"children": [
|
|
1781
|
+
{
|
|
1782
|
+
"type": "text",
|
|
1783
|
+
"text": "Pour des informations générales"
|
|
1784
|
+
}
|
|
959
1785
|
]
|
|
960
1786
|
},
|
|
961
1787
|
{
|
|
@@ -1117,11 +1943,230 @@
|
|
|
1117
1943
|
},
|
|
1118
1944
|
{
|
|
1119
1945
|
"type": "element",
|
|
1120
|
-
"name": "OuSAdresser",
|
|
1946
|
+
"name": "OuSAdresser",
|
|
1947
|
+
"attributes": {
|
|
1948
|
+
"ID": "R15019",
|
|
1949
|
+
"sve": "non",
|
|
1950
|
+
"type": "Local personnalisable"
|
|
1951
|
+
},
|
|
1952
|
+
"children": [
|
|
1953
|
+
{
|
|
1954
|
+
"type": "element",
|
|
1955
|
+
"name": "Titre",
|
|
1956
|
+
"children": [
|
|
1957
|
+
{
|
|
1958
|
+
"type": "text",
|
|
1959
|
+
"text": "Service en charge des impôts (trésorerie, service des impôts...)"
|
|
1960
|
+
}
|
|
1961
|
+
]
|
|
1962
|
+
},
|
|
1963
|
+
{
|
|
1964
|
+
"type": "element",
|
|
1965
|
+
"name": "Complement",
|
|
1966
|
+
"children": [
|
|
1967
|
+
{
|
|
1968
|
+
"type": "text",
|
|
1969
|
+
"text": "Pour joindre le service local gestionnaire de votre dossier (les coordonnées figurent sur vos avis d'imposition et déclarations de revenus)"
|
|
1970
|
+
}
|
|
1971
|
+
]
|
|
1972
|
+
},
|
|
1973
|
+
{
|
|
1974
|
+
"type": "element",
|
|
1975
|
+
"name": "PivotLocal",
|
|
1976
|
+
"children": [
|
|
1977
|
+
{
|
|
1978
|
+
"type": "text",
|
|
1979
|
+
"text": "centre_impots"
|
|
1980
|
+
}
|
|
1981
|
+
]
|
|
1982
|
+
},
|
|
1983
|
+
{
|
|
1984
|
+
"type": "element",
|
|
1985
|
+
"name": "RessourceWeb",
|
|
1986
|
+
"attributes": {
|
|
1987
|
+
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
1988
|
+
}
|
|
1989
|
+
},
|
|
1990
|
+
{
|
|
1991
|
+
"type": "element",
|
|
1992
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+
"name": "Source",
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|
1993
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+
"attributes": {
|
|
1994
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+
"ID": "R30612"
|
|
1995
|
+
},
|
|
1996
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+
"children": [
|
|
1997
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+
{
|
|
1998
|
+
"type": "text",
|
|
1999
|
+
"text": "Ministère chargé des finances"
|
|
2000
|
+
}
|
|
2001
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+
]
|
|
2002
|
+
}
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|
2003
|
+
]
|
|
2004
|
+
},
|
|
2005
|
+
{
|
|
2006
|
+
"type": "element",
|
|
2007
|
+
"name": "Reference",
|
|
2008
|
+
"attributes": {
|
|
2009
|
+
"type": "Texte de référence",
|
|
2010
|
+
"URL": "http://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000026949156&cidTexte=LEGITEXT000006069577",
|
|
2011
|
+
"ID": "R18603"
|
|
2012
|
+
},
|
|
2013
|
+
"children": [
|
|
2014
|
+
{
|
|
2015
|
+
"type": "element",
|
|
2016
|
+
"name": "Titre",
|
|
2017
|
+
"children": [
|
|
2018
|
+
{
|
|
2019
|
+
"type": "text",
|
|
2020
|
+
"text": "Code général des impôts : article 163 quatervicies"
|
|
2021
|
+
}
|
|
2022
|
+
]
|
|
2023
|
+
},
|
|
2024
|
+
{
|
|
2025
|
+
"type": "element",
|
|
2026
|
+
"name": "Complement",
|
|
2027
|
+
"children": [
|
|
2028
|
+
{
|
|
2029
|
+
"type": "text",
|
|
2030
|
+
"text": "Montant maximum de déduction des primes versées aux plans d'épargne retraite"
|
|
2031
|
+
}
|
|
2032
|
+
]
|
|
2033
|
+
}
|
|
2034
|
+
]
|
|
2035
|
+
},
|
|
2036
|
+
{
|
|
2037
|
+
"type": "element",
|
|
2038
|
+
"name": "Reference",
|
|
2039
|
+
"attributes": {
|
|
2040
|
+
"type": "Texte de référence",
|
|
2041
|
+
"URL": "http://bofip.impots.gouv.fr/bofip/1098-PGP",
|
|
2042
|
+
"ID": "R59776"
|
|
2043
|
+
},
|
|
2044
|
+
"children": [
|
|
2045
|
+
{
|
|
2046
|
+
"type": "element",
|
|
2047
|
+
"name": "Titre",
|
|
2048
|
+
"children": [
|
|
2049
|
+
{
|
|
2050
|
+
"type": "text",
|
|
2051
|
+
"text": "Bofip - Impôts n° BOI-IR-BASE-20-50 relatif à la déductibilité des cotisations d'épargne retraite"
|
|
2052
|
+
}
|
|
2053
|
+
]
|
|
2054
|
+
}
|
|
2055
|
+
]
|
|
2056
|
+
},
|
|
2057
|
+
{
|
|
2058
|
+
"type": "element",
|
|
2059
|
+
"name": "ServiceEnLigne",
|
|
2060
|
+
"attributes": {
|
|
2061
|
+
"ID": "R3120",
|
|
2062
|
+
"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
|
|
2063
|
+
"type": "Téléservice"
|
|
2064
|
+
},
|
|
2065
|
+
"children": [
|
|
2066
|
+
{
|
|
2067
|
+
"type": "element",
|
|
2068
|
+
"name": "Titre",
|
|
2069
|
+
"children": [
|
|
2070
|
+
{
|
|
2071
|
+
"type": "text",
|
|
2072
|
+
"text": "Impôts : accéder à votre espace Particulier"
|
|
2073
|
+
}
|
|
2074
|
+
]
|
|
2075
|
+
},
|
|
2076
|
+
{
|
|
2077
|
+
"type": "element",
|
|
2078
|
+
"name": "Source",
|
|
2079
|
+
"attributes": {
|
|
2080
|
+
"ID": "R30612"
|
|
2081
|
+
},
|
|
2082
|
+
"children": [
|
|
2083
|
+
{
|
|
2084
|
+
"type": "text",
|
|
2085
|
+
"text": "Ministère chargé des finances"
|
|
2086
|
+
}
|
|
2087
|
+
]
|
|
2088
|
+
}
|
|
2089
|
+
]
|
|
2090
|
+
},
|
|
2091
|
+
{
|
|
2092
|
+
"type": "element",
|
|
2093
|
+
"name": "ServiceEnLigne",
|
|
2094
|
+
"attributes": {
|
|
2095
|
+
"ID": "R1280",
|
|
2096
|
+
"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
|
|
2097
|
+
"type": "Téléservice"
|
|
2098
|
+
},
|
|
2099
|
+
"children": [
|
|
2100
|
+
{
|
|
2101
|
+
"type": "element",
|
|
2102
|
+
"name": "Titre",
|
|
2103
|
+
"children": [
|
|
2104
|
+
{
|
|
2105
|
+
"type": "text",
|
|
2106
|
+
"text": "Déclaration 2021 en ligne des revenus de 2020"
|
|
2107
|
+
}
|
|
2108
|
+
]
|
|
2109
|
+
},
|
|
2110
|
+
{
|
|
2111
|
+
"type": "element",
|
|
2112
|
+
"name": "Source",
|
|
2113
|
+
"attributes": {
|
|
2114
|
+
"ID": "R30612"
|
|
2115
|
+
},
|
|
2116
|
+
"children": [
|
|
2117
|
+
{
|
|
2118
|
+
"type": "text",
|
|
2119
|
+
"text": "Ministère chargé des finances"
|
|
2120
|
+
}
|
|
2121
|
+
]
|
|
2122
|
+
}
|
|
2123
|
+
]
|
|
2124
|
+
},
|
|
2125
|
+
{
|
|
2126
|
+
"type": "element",
|
|
2127
|
+
"name": "ServiceEnLigne",
|
|
2128
|
+
"attributes": {
|
|
2129
|
+
"ID": "R1281",
|
|
2130
|
+
"URL": "https://www.impots.gouv.fr/portail/formulaire/2042/declaration-des-revenus",
|
|
2131
|
+
"numerocerfa": "10330",
|
|
2132
|
+
"autrenumero": "2042",
|
|
2133
|
+
"type": "Formulaire"
|
|
2134
|
+
},
|
|
2135
|
+
"children": [
|
|
2136
|
+
{
|
|
2137
|
+
"type": "element",
|
|
2138
|
+
"name": "Titre",
|
|
2139
|
+
"children": [
|
|
2140
|
+
{
|
|
2141
|
+
"type": "text",
|
|
2142
|
+
"text": "Déclaration des revenus (papier)"
|
|
2143
|
+
}
|
|
2144
|
+
]
|
|
2145
|
+
},
|
|
2146
|
+
{
|
|
2147
|
+
"type": "element",
|
|
2148
|
+
"name": "Source",
|
|
2149
|
+
"attributes": {
|
|
2150
|
+
"ID": "R30612"
|
|
2151
|
+
},
|
|
2152
|
+
"children": [
|
|
2153
|
+
{
|
|
2154
|
+
"type": "text",
|
|
2155
|
+
"text": "Ministère chargé des finances"
|
|
2156
|
+
}
|
|
2157
|
+
]
|
|
2158
|
+
}
|
|
2159
|
+
]
|
|
2160
|
+
},
|
|
2161
|
+
{
|
|
2162
|
+
"type": "element",
|
|
2163
|
+
"name": "ServiceEnLigne",
|
|
1121
2164
|
"attributes": {
|
|
1122
|
-
"ID": "
|
|
1123
|
-
"
|
|
1124
|
-
"
|
|
2165
|
+
"ID": "R32008",
|
|
2166
|
+
"URL": "https://www.impots.gouv.fr/portail/formulaire/2042/declaration-des-revenus",
|
|
2167
|
+
"numerocerfa": "15637",
|
|
2168
|
+
"autrenumero": "2042-RICI",
|
|
2169
|
+
"type": "Formulaire"
|
|
1125
2170
|
},
|
|
1126
2171
|
"children": [
|
|
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2172
|
{
|
|
@@ -1130,37 +2175,44 @@
|
|
|
1130
2175
|
"children": [
|
|
1131
2176
|
{
|
|
1132
2177
|
"type": "text",
|
|
1133
|
-
"text": "
|
|
2178
|
+
"text": "Déclaration 2021 des revenus 2020 : réductions d'impôt et crédits d'impôt"
|
|
1134
2179
|
}
|
|
1135
2180
|
]
|
|
1136
2181
|
},
|
|
1137
2182
|
{
|
|
1138
2183
|
"type": "element",
|
|
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|
-
"name": "
|
|
2184
|
+
"name": "Source",
|
|
2185
|
+
"attributes": {
|
|
2186
|
+
"ID": "R30612"
|
|
2187
|
+
},
|
|
1140
2188
|
"children": [
|
|
1141
2189
|
{
|
|
1142
2190
|
"type": "text",
|
|
1143
|
-
"text": "
|
|
2191
|
+
"text": "Ministère chargé des finances"
|
|
1144
2192
|
}
|
|
1145
2193
|
]
|
|
1146
|
-
}
|
|
2194
|
+
}
|
|
2195
|
+
]
|
|
2196
|
+
},
|
|
2197
|
+
{
|
|
2198
|
+
"type": "element",
|
|
2199
|
+
"name": "ServiceEnLigne",
|
|
2200
|
+
"attributes": {
|
|
2201
|
+
"ID": "R2740",
|
|
2202
|
+
"URL": "https://www3.impots.gouv.fr/simulateur/calcul_impot/2021/index.htm",
|
|
2203
|
+
"type": "Simulateur"
|
|
2204
|
+
},
|
|
2205
|
+
"children": [
|
|
1147
2206
|
{
|
|
1148
2207
|
"type": "element",
|
|
1149
|
-
"name": "
|
|
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|
+
"name": "Titre",
|
|
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2209
|
"children": [
|
|
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|
{
|
|
1152
2211
|
"type": "text",
|
|
1153
|
-
"text": "
|
|
2212
|
+
"text": "Simulateur de calcul pour 2021 : impôt sur les revenus de 2020"
|
|
1154
2213
|
}
|
|
1155
2214
|
]
|
|
1156
2215
|
},
|
|
1157
|
-
{
|
|
1158
|
-
"type": "element",
|
|
1159
|
-
"name": "RessourceWeb",
|
|
1160
|
-
"attributes": {
|
|
1161
|
-
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
1162
|
-
}
|
|
1163
|
-
},
|
|
1164
2216
|
{
|
|
1165
2217
|
"type": "element",
|
|
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|
"name": "Source",
|
|
@@ -1178,11 +2230,12 @@
|
|
|
1178
2230
|
},
|
|
1179
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|
{
|
|
1180
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|
"type": "element",
|
|
1181
|
-
"name": "
|
|
2233
|
+
"name": "PourEnSavoirPlus",
|
|
1182
2234
|
"attributes": {
|
|
1183
|
-
"
|
|
1184
|
-
"
|
|
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|
-
"
|
|
2235
|
+
"type": "Information pratique",
|
|
2236
|
+
"ID": "R47533",
|
|
2237
|
+
"URL": "https://www.impots.gouv.fr/portail/particulier/epargne-retraite",
|
|
2238
|
+
"audience": "Particuliers"
|
|
1186
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|
},
|
|
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|
"children": [
|
|
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|
{
|
|
@@ -1191,7 +2244,7 @@
|
|
|
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2244
|
"children": [
|
|
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2245
|
{
|
|
1193
2246
|
"type": "text",
|
|
1194
|
-
"text": "
|
|
2247
|
+
"text": "Fiscalité des cotisations d'épargne retraite"
|
|
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2248
|
}
|
|
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2249
|
]
|
|
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|
},
|
|
@@ -1212,11 +2265,12 @@
|
|
|
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|
},
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|
{
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|
"type": "element",
|
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|
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"name": "
|
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|
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"name": "PourEnSavoirPlus",
|
|
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|
"attributes": {
|
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|
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"
|
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|
-
"
|
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|
-
"
|
|
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|
+
"type": "Information pratique",
|
|
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|
+
"ID": "R11122",
|
|
2272
|
+
"URL": "https://www.impots.gouv.fr/portail/node/8883",
|
|
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|
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"audience": "Particuliers"
|
|
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|
},
|
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|
"children": [
|
|
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|
{
|
|
@@ -1225,7 +2279,7 @@
|
|
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|
"children": [
|
|
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": "Déclaration
|
|
2282
|
+
"text": "Déclaration de revenus - Déduction des cotisations et primes d'épargne retraite"
|
|
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|
}
|
|
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|
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|
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|
},
|
|
@@ -1246,13 +2300,12 @@
|
|
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},
|
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|
{
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|
"type": "element",
|
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|
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"name": "
|
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|
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|
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|
"attributes": {
|
|
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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": "Formulaire"
|
|
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|
+
"type": "Information pratique",
|
|
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|
+
"ID": "R17502",
|
|
2307
|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm",
|
|
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|
+
"audience": "Particuliers"
|
|
1256
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|
},
|
|
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|
"children": [
|
|
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|
{
|
|
@@ -1261,7 +2314,7 @@
|
|
|
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|
"children": [
|
|
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2315
|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "Déclaration des revenus
|
|
2317
|
+
"text": "Brochure pratique 2021 - Déclaration des revenus de 2020"
|
|
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|
}
|
|
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|
]
|
|
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|
},
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"type": "element",
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"name": "
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"name": "Definition",
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"attributes": {
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"ID": "
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"URL": "https://www.impots.gouv.fr/portail/formulaire/2042/declaration-des-revenus",
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"numerocerfa": "15637",
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"autrenumero": "2042-RICI",
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"type": "Formulaire"
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"ID": "R2773"
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"children": [
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@@ -1297,20 +2346,58 @@
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"children": [
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{
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"type": "text",
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"text": "
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"text": "Rente viagère"
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}
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]
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},
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"type": "element",
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"name": "
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"
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"name": "Texte",
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"children": [
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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": "Somme versée périodiquement jusqu'au décès du bénéficiaire"
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}
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]
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"type": "element",
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"name": "Definition",
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"attributes": {
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"ID": "R54632"
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},
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"children": [
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"type": "element",
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"name": "Titre",
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"children": [
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"type": "text",
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"text": "
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"text": "Capital"
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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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"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": "Somme d'argent"
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}
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]
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@@ -1318,11 +2405,9 @@
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},
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"type": "element",
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"name": "
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"name": "Definition",
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"attributes": {
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"ID": "
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"URL": "https://www3.impots.gouv.fr/simulateur/calcul_impot/2021/index.htm",
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"type": "Simulateur"
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"ID": "R58426"
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"children": [
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"children": [
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{
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"type": "text",
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"text": "
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"text": "Bénéfices industriels et commerciaux (BIC)"
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}
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]
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"type": "element",
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"name": "
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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": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale"
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}
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]
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}
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"name": "Definition",
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"attributes": {
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"ID": "R58427"
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},
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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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"children": [
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{
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"type": "text",
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"text": "Bénéfices non commerciaux (BNC)"
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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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"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": "Revenus des personnes qui exercent une activité non commerciale, par exemple droits d'auteur ou revenus d'une activité en libéral."
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}
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"name": "Definition",
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"attributes": {
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"ID": "R1046"
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},
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"children": [
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"type": "element",
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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": "Foyer fiscal"
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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": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Ensemble de personnes remplissant une seule déclaration de revenus (exemple : époux, épouse et enfants à charge)"
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}
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{
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"type": "element",
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"name": "Reference",
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"attributes": {
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"
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"type": "Texte de référence",
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"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179569/",
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"ID": "R32026"
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"children": [
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"type": "element",
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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": "Code général des impôts : articles 4A à 8 quinquies"
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}
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{
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"type": "element",
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"name": "Abreviation",
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"attributes": {
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"ID": "R54537",
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"type": "Acronyme"
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"children": [
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"name": "Titre",
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"children": [
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"type": "text",
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"text": "PER"
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}
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"name": "Texte",
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"children": [
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"children": [
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{
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"type": "text",
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"text": "Plan d'épargne retraite"
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{
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"type": "element",
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"name": "QuestionReponse",
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"attributes": {
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"ID": "F823",
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"audience": "Particuliers"
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},
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"children": [
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{
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"type": "text",
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"text": "Déduction, réduction, crédit d'impôt sur le revenu : quelles différences ?"
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}
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"type": "element",
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"name": "QuestionReponse",
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"attributes": {
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"ID": "F487",
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"audience": "Particuliers"
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},
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"children": [
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{
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"type": "text",
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"text": "Impôt sur le revenu : faut-il déclarer l'épargne salariale ?"
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}
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]
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