@socialgouv/fiches-vdd 2.261.0 → 2.262.0
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/index.json +48 -22
- package/data/particuliers/F11534.json +61 -0
- package/data/particuliers/F13213.json +3 -3
- package/data/particuliers/F13214.json +3 -3
- package/data/particuliers/F13220.json +3 -3
- package/data/particuliers/F14748.json +3 -3
- package/data/particuliers/F15132.json +3 -3
- package/data/particuliers/F16047.json +1 -22
- package/data/particuliers/F17452.json +2 -2
- package/data/particuliers/F18594.json +0 -35
- package/data/particuliers/F18786.json +1 -1
- package/data/particuliers/F20055.json +98 -12
- package/data/particuliers/F2043.json +6 -6
- package/data/particuliers/F2048.json +2 -2
- package/data/particuliers/F2050.json +11 -11
- package/data/particuliers/F2058.json +6 -6
- package/data/particuliers/F21051.json +1 -1
- package/data/particuliers/F22414.json +6 -6
- package/data/particuliers/F2405.json +2 -2
- package/data/particuliers/F24496.json +2 -2
- package/data/particuliers/F2550.json +3 -3
- package/data/particuliers/F2552.json +3 -3
- package/data/particuliers/F2613.json +1721 -837
- package/data/particuliers/F31094.json +24 -24
- package/data/particuliers/F31101.json +3 -3
- package/data/particuliers/F31430.json +3 -3
- package/data/particuliers/F32965.json +85 -38
- package/data/particuliers/F33175.json +2 -2
- package/data/particuliers/F33648.json +3 -3
- package/data/particuliers/F345.json +3 -3
- package/data/particuliers/F34805.json +1540 -0
- package/data/particuliers/F34808.json +26 -0
- package/data/particuliers/F34812.json +26 -0
- package/data/particuliers/F34913.json +3 -91
- package/data/particuliers/F35345.json +1 -11
- package/data/particuliers/F35900.json +2 -2
- package/data/particuliers/F35905.json +1 -1
- package/data/particuliers/F732.json +785 -260
- package/data/particuliers/N120.json +1 -1
- package/data/particuliers/N18775.json +1 -1
- package/data/particuliers/N19104.json +1 -1
- package/data/particuliers/N31345.json +26 -0
- package/data/particuliers/N349.json +2 -2
- package/data/particuliers/R1393.json +1 -1
- package/data/particuliers/R14321.json +1 -1
- package/data/particuliers/R32445.json +1 -1
- package/data/particuliers/R39998.json +1 -1
- package/data/particuliers/R42482.json +2 -36
- package/data/particuliers/R46583.json +6 -6
- package/data/particuliers/R51552.json +9 -9
- package/data/particuliers/R58639.json +1 -1
- package/data/particuliers/R58771.json +2 -2
- package/data/particuliers/R60886.json +124 -1
- package/data/particuliers/index.json +1 -0
- package/data/professionnels/F31635.json +2 -2
- package/data/professionnels/F35391.json +42 -6
- package/data/professionnels/F743.json +2 -2
- package/data/professionnels/R42482.json +2 -36
- package/data/professionnels/R42485.json +2 -36
- package/data/professionnels/R42486.json +2 -2
- package/data/professionnels/R42487.json +2 -2
- package/data/professionnels/R46583.json +6 -6
- package/package.json +1 -1
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"text": "L'imposition des revenus de placements varie selon qu'ils sont fixes (obligations, titres de créances, etc.) ou variables (actions et parts de sociétés). Des régimes spéciaux sont prévus pour certains placements (plan d'épargne en actions, assurance-vie, plan d'épargne entreprise). Les plans et comptes d'épargne réglementés sont exonérés d'impôt sur le revenu (Livret A, livret de développement durable, etc.)."
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"text": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000022850359/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006197209/#LEGISCTA000006197209, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006197416/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036427348, http://bofip.impots.gouv.fr/bofip/3793-PGP.html"
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"text": "L'imposition des revenus de placements varie selon qu'ils sont fixes (obligations, titres de créances, etc.) ou variables (actions et parts de sociétés). Des régimes spéciaux sont prévus pour certains placements (plan d'épargne en actions, assurance-vie, plan d'épargne entreprise). Les plans et comptes d'épargne réglementés sont exonérés d'impôt sur le revenu (Livret A, livret de développement durable, etc.)."
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3693
|
+
"text": "En l'absence de retrait ou de rachat dans les 5 ans suivant votre 1"
|
|
3694
|
+
},
|
|
3695
|
+
{
|
|
3696
|
+
"type": "element",
|
|
3697
|
+
"name": "Exposant",
|
|
3698
|
+
"children": [
|
|
3699
|
+
{
|
|
3700
|
+
"type": "text",
|
|
3701
|
+
"text": "er"
|
|
3702
|
+
}
|
|
3703
|
+
]
|
|
3704
|
+
},
|
|
3705
|
+
{
|
|
3706
|
+
"type": "text",
|
|
3707
|
+
"text": " versement, vous êtes exonéré d'impôt sur le revenu."
|
|
3756
3708
|
}
|
|
3757
3709
|
]
|
|
3758
3710
|
},
|
|
3759
|
-
{
|
|
3760
|
-
"type": "text",
|
|
3761
|
-
"text": "."
|
|
3762
|
-
}
|
|
3763
|
-
]
|
|
3764
|
-
}
|
|
3765
|
-
]
|
|
3766
|
-
}
|
|
3767
|
-
]
|
|
3768
|
-
},
|
|
3769
|
-
{
|
|
3770
|
-
"type": "element",
|
|
3771
|
-
"name": "Cas",
|
|
3772
|
-
"children": [
|
|
3773
|
-
{
|
|
3774
|
-
"type": "element",
|
|
3775
|
-
"name": "Titre",
|
|
3776
|
-
"children": [
|
|
3777
|
-
{
|
|
3778
|
-
"type": "text",
|
|
3779
|
-
"text": "Retrait ou rachat entre 5 ans et 8 ans"
|
|
3780
|
-
}
|
|
3781
|
-
]
|
|
3782
|
-
},
|
|
3783
|
-
{
|
|
3784
|
-
"type": "element",
|
|
3785
|
-
"name": "Condition",
|
|
3786
|
-
"children": [
|
|
3787
|
-
{
|
|
3788
|
-
"type": "element",
|
|
3789
|
-
"name": "estVrai",
|
|
3790
|
-
"attributes": {
|
|
3791
|
-
"var": "T11520"
|
|
3792
|
-
}
|
|
3793
|
-
}
|
|
3794
|
-
]
|
|
3795
|
-
},
|
|
3796
|
-
{
|
|
3797
|
-
"type": "element",
|
|
3798
|
-
"name": "Paragraphe",
|
|
3799
|
-
"children": [
|
|
3800
|
-
{
|
|
3801
|
-
"type": "text",
|
|
3802
|
-
"text": "En l'absence de retrait ou de rachat dans les 5 ans suivant votre 1"
|
|
3803
|
-
},
|
|
3804
|
-
{
|
|
3805
|
-
"type": "element",
|
|
3806
|
-
"name": "Exposant",
|
|
3807
|
-
"children": [
|
|
3808
|
-
{
|
|
3809
|
-
"type": "text",
|
|
3810
|
-
"text": "er"
|
|
3811
|
-
}
|
|
3812
|
-
]
|
|
3813
|
-
},
|
|
3814
|
-
{
|
|
3815
|
-
"type": "text",
|
|
3816
|
-
"text": " versement, vous êtes exonéré d'impôt sur le revenu."
|
|
3817
|
-
}
|
|
3818
|
-
]
|
|
3819
|
-
},
|
|
3820
|
-
{
|
|
3821
|
-
"type": "element",
|
|
3822
|
-
"name": "Paragraphe",
|
|
3823
|
-
"children": [
|
|
3824
|
-
{
|
|
3825
|
-
"type": "text",
|
|
3826
|
-
"text": "Toutefois, l'exonération des revenus des titres non cotés est plafonnée chaque année à "
|
|
3827
|
-
},
|
|
3828
|
-
{
|
|
3829
|
-
"type": "element",
|
|
3830
|
-
"name": "Valeur",
|
|
3831
|
-
"children": [
|
|
3832
|
-
{
|
|
3833
|
-
"type": "text",
|
|
3834
|
-
"text": "10 %"
|
|
3835
|
-
}
|
|
3836
|
-
]
|
|
3837
|
-
},
|
|
3838
|
-
{
|
|
3839
|
-
"type": "text",
|
|
3840
|
-
"text": " du montant de ces titres."
|
|
3841
|
-
}
|
|
3842
|
-
]
|
|
3843
|
-
},
|
|
3844
|
-
{
|
|
3845
|
-
"type": "element",
|
|
3846
|
-
"name": "ASavoir",
|
|
3847
|
-
"children": [
|
|
3848
|
-
{
|
|
3849
|
-
"type": "element",
|
|
3850
|
-
"name": "Titre",
|
|
3851
|
-
"children": [
|
|
3852
|
-
{
|
|
3853
|
-
"type": "text",
|
|
3854
|
-
"text": "À savoir"
|
|
3855
|
-
}
|
|
3856
|
-
]
|
|
3857
|
-
},
|
|
3858
|
-
{
|
|
3859
|
-
"type": "element",
|
|
3860
|
-
"name": "Paragraphe",
|
|
3861
|
-
"children": [
|
|
3862
|
-
{
|
|
3863
|
-
"type": "text",
|
|
3864
|
-
"text": "les revenus du PEA sont soumis aux "
|
|
3865
|
-
},
|
|
3866
3711
|
{
|
|
3867
3712
|
"type": "element",
|
|
3868
|
-
"name": "
|
|
3713
|
+
"name": "Paragraphe",
|
|
3869
3714
|
"children": [
|
|
3870
3715
|
{
|
|
3871
3716
|
"type": "text",
|
|
3872
|
-
"text": "
|
|
3717
|
+
"text": "Toutefois, l'exonération des revenus des titres non cotés détenus dans un PEA est limitée chaque année à "
|
|
3718
|
+
},
|
|
3719
|
+
{
|
|
3720
|
+
"type": "element",
|
|
3721
|
+
"name": "Valeur",
|
|
3722
|
+
"children": [
|
|
3723
|
+
{
|
|
3724
|
+
"type": "text",
|
|
3725
|
+
"text": "10 %"
|
|
3726
|
+
}
|
|
3727
|
+
]
|
|
3728
|
+
},
|
|
3729
|
+
{
|
|
3730
|
+
"type": "text",
|
|
3731
|
+
"text": " du montant de ces titres."
|
|
3873
3732
|
}
|
|
3874
3733
|
]
|
|
3875
3734
|
},
|
|
3876
|
-
{
|
|
3877
|
-
"type": "text",
|
|
3878
|
-
"text": " de "
|
|
3879
|
-
},
|
|
3880
3735
|
{
|
|
3881
3736
|
"type": "element",
|
|
3882
|
-
"name": "
|
|
3883
|
-
"attributes": {
|
|
3884
|
-
"LienPublication": "F2329",
|
|
3885
|
-
"type": "Fiche d'information conditionnée",
|
|
3886
|
-
"audience": "Particuliers"
|
|
3887
|
-
},
|
|
3737
|
+
"name": "ASavoir",
|
|
3888
3738
|
"children": [
|
|
3889
3739
|
{
|
|
3890
|
-
"type": "
|
|
3891
|
-
"
|
|
3740
|
+
"type": "element",
|
|
3741
|
+
"name": "Titre",
|
|
3742
|
+
"children": [
|
|
3743
|
+
{
|
|
3744
|
+
"type": "text",
|
|
3745
|
+
"text": "À savoir"
|
|
3746
|
+
}
|
|
3747
|
+
]
|
|
3748
|
+
},
|
|
3749
|
+
{
|
|
3750
|
+
"type": "element",
|
|
3751
|
+
"name": "Paragraphe",
|
|
3752
|
+
"children": [
|
|
3753
|
+
{
|
|
3754
|
+
"type": "text",
|
|
3755
|
+
"text": "les revenus du PEA sont soumis aux "
|
|
3756
|
+
},
|
|
3757
|
+
{
|
|
3758
|
+
"type": "element",
|
|
3759
|
+
"name": "Valeur",
|
|
3760
|
+
"children": [
|
|
3761
|
+
{
|
|
3762
|
+
"type": "text",
|
|
3763
|
+
"text": "17,20 %"
|
|
3764
|
+
}
|
|
3765
|
+
]
|
|
3766
|
+
},
|
|
3767
|
+
{
|
|
3768
|
+
"type": "text",
|
|
3769
|
+
"text": " de "
|
|
3770
|
+
},
|
|
3771
|
+
{
|
|
3772
|
+
"type": "element",
|
|
3773
|
+
"name": "LienInterne",
|
|
3774
|
+
"attributes": {
|
|
3775
|
+
"LienPublication": "F2329",
|
|
3776
|
+
"type": "Fiche d'information conditionnée",
|
|
3777
|
+
"audience": "Particuliers"
|
|
3778
|
+
},
|
|
3779
|
+
"children": [
|
|
3780
|
+
{
|
|
3781
|
+
"type": "text",
|
|
3782
|
+
"text": "prélèvements sociaux (CSG, CRDS)"
|
|
3783
|
+
}
|
|
3784
|
+
]
|
|
3785
|
+
},
|
|
3786
|
+
{
|
|
3787
|
+
"type": "text",
|
|
3788
|
+
"text": "."
|
|
3789
|
+
}
|
|
3790
|
+
]
|
|
3892
3791
|
}
|
|
3893
3792
|
]
|
|
3894
3793
|
},
|
|
3895
|
-
{
|
|
3896
|
-
"type": "text",
|
|
3897
|
-
"text": "."
|
|
3898
|
-
}
|
|
3899
|
-
]
|
|
3900
|
-
}
|
|
3901
|
-
]
|
|
3902
|
-
},
|
|
3903
|
-
{
|
|
3904
|
-
"type": "element",
|
|
3905
|
-
"name": "Paragraphe",
|
|
3906
|
-
"children": [
|
|
3907
|
-
{
|
|
3908
|
-
"type": "text",
|
|
3909
|
-
"text": "Pour faire votre "
|
|
3910
|
-
},
|
|
3911
|
-
{
|
|
3912
|
-
"type": "element",
|
|
3913
|
-
"name": "LienInterne",
|
|
3914
|
-
"attributes": {
|
|
3915
|
-
"LienPublication": "R1280",
|
|
3916
|
-
"type": "Téléservice",
|
|
3917
|
-
"audience": "Particuliers"
|
|
3918
|
-
},
|
|
3919
|
-
"children": [
|
|
3920
|
-
{
|
|
3921
|
-
"type": "text",
|
|
3922
|
-
"text": "déclaration de revenus"
|
|
3923
|
-
}
|
|
3924
|
-
]
|
|
3925
|
-
},
|
|
3926
|
-
{
|
|
3927
|
-
"type": "text",
|
|
3928
|
-
"text": ", vous pouvez consulter :"
|
|
3929
|
-
}
|
|
3930
|
-
]
|
|
3931
|
-
},
|
|
3932
|
-
{
|
|
3933
|
-
"type": "element",
|
|
3934
|
-
"name": "Liste",
|
|
3935
|
-
"attributes": {
|
|
3936
|
-
"type": "puce"
|
|
3937
|
-
},
|
|
3938
|
-
"children": [
|
|
3939
|
-
{
|
|
3940
|
-
"type": "element",
|
|
3941
|
-
"name": "Item",
|
|
3942
|
-
"children": [
|
|
3943
3794
|
{
|
|
3944
3795
|
"type": "element",
|
|
3945
3796
|
"name": "Paragraphe",
|
|
3946
3797
|
"children": [
|
|
3798
|
+
{
|
|
3799
|
+
"type": "text",
|
|
3800
|
+
"text": "Pour faire votre "
|
|
3801
|
+
},
|
|
3947
3802
|
{
|
|
3948
3803
|
"type": "element",
|
|
3949
3804
|
"name": "LienInterne",
|
|
3950
3805
|
"attributes": {
|
|
3951
|
-
"LienPublication": "
|
|
3952
|
-
"type": "
|
|
3806
|
+
"LienPublication": "R1280",
|
|
3807
|
+
"type": "Téléservice",
|
|
3953
3808
|
"audience": "Particuliers"
|
|
3954
3809
|
},
|
|
3955
3810
|
"children": [
|
|
3956
3811
|
{
|
|
3957
3812
|
"type": "text",
|
|
3958
|
-
"text": "
|
|
3813
|
+
"text": "déclaration de revenus"
|
|
3959
3814
|
}
|
|
3960
3815
|
]
|
|
3961
3816
|
},
|
|
3962
3817
|
{
|
|
3963
3818
|
"type": "text",
|
|
3964
|
-
"text": "
|
|
3819
|
+
"text": ", vous pouvez consulter les documents suivants :"
|
|
3820
|
+
}
|
|
3821
|
+
]
|
|
3822
|
+
},
|
|
3823
|
+
{
|
|
3824
|
+
"type": "element",
|
|
3825
|
+
"name": "Liste",
|
|
3826
|
+
"attributes": {
|
|
3827
|
+
"type": "puce"
|
|
3828
|
+
},
|
|
3829
|
+
"children": [
|
|
3830
|
+
{
|
|
3831
|
+
"type": "element",
|
|
3832
|
+
"name": "Item",
|
|
3833
|
+
"children": [
|
|
3834
|
+
{
|
|
3835
|
+
"type": "element",
|
|
3836
|
+
"name": "Paragraphe",
|
|
3837
|
+
"children": [
|
|
3838
|
+
{
|
|
3839
|
+
"type": "element",
|
|
3840
|
+
"name": "LienInterne",
|
|
3841
|
+
"attributes": {
|
|
3842
|
+
"LienPublication": "R1281",
|
|
3843
|
+
"type": "Formulaire",
|
|
3844
|
+
"audience": "Particuliers"
|
|
3845
|
+
},
|
|
3846
|
+
"children": [
|
|
3847
|
+
{
|
|
3848
|
+
"type": "text",
|
|
3849
|
+
"text": "Notice explicative"
|
|
3850
|
+
}
|
|
3851
|
+
]
|
|
3852
|
+
},
|
|
3853
|
+
{
|
|
3854
|
+
"type": "text",
|
|
3855
|
+
"text": " (en particulier celle relative aux revenus des valeurs et capitaux mobiliers)"
|
|
3856
|
+
}
|
|
3857
|
+
]
|
|
3858
|
+
}
|
|
3859
|
+
]
|
|
3860
|
+
},
|
|
3861
|
+
{
|
|
3862
|
+
"type": "element",
|
|
3863
|
+
"name": "Item",
|
|
3864
|
+
"children": [
|
|
3865
|
+
{
|
|
3866
|
+
"type": "element",
|
|
3867
|
+
"name": "Paragraphe",
|
|
3868
|
+
"children": [
|
|
3869
|
+
{
|
|
3870
|
+
"type": "element",
|
|
3871
|
+
"name": "LienExterne",
|
|
3872
|
+
"attributes": {
|
|
3873
|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm"
|
|
3874
|
+
},
|
|
3875
|
+
"children": [
|
|
3876
|
+
{
|
|
3877
|
+
"type": "text",
|
|
3878
|
+
"text": "Brochure pratique de l'impôt sur le revenu"
|
|
3879
|
+
}
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{
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"type": "text",
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"text": "Justificatifs remis par les établissements payeurs ("
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{
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"attributes": {
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"audience": "Particuliers"
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{
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"text": "formulaire IFU"
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}
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{
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"type": "text",
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"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
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{
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"
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"LienID": "R2773",
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"type": "Définition de glossaire"
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"text": "rente viagère"
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{
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"type": "text",
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"text": " versée après l'expiration de la 5"
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},
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{
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"type": "element",
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"type": "text",
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"text": "e"
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},
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{
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"type": "text",
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"text": " année du PEA est exonérée d'impôt sur le revenu."
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{
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"name": "ASavoir",
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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": "À savoir"
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"type": "text",
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"text": "la rente viagère est soumise aux "
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{
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{
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"type": "text",
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"text": "17,20 %"
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},
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{
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"type": "text",
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"text": " de "
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"attributes": {
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"LienPublication": "F2329",
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"type": "Fiche d'information conditionnée",
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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": "prélèvements sociaux (CSG, CRDS)"
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}
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]
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|
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|
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"text": "Pour faire votre "
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|
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|
{
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|
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"attributes": {
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"LienPublication": "R1280",
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"type": "Téléservice",
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"audience": "Particuliers"
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"children": [
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|
"type": "text",
|
|
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|
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"text": "
|
|
4069
|
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"text": "déclaration de revenus"
|
|
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4070
|
}
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|
]
|
|
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{
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|
"type": "text",
|
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|
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"text": "
|
|
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|
+
"text": ", vous pouvez consulter les documents suivants :"
|
|
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4076
|
}
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|
4026
4077
|
]
|
|
4027
|
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}
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{
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|
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"name": "Liste",
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|
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"attributes": {
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"type": "puce"
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|
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},
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"children": [
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{
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"type": "element",
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"name": "Item",
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"children": [
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{
|
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"type": "element",
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|
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"name": "Paragraphe",
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|
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"children": [
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{
|
|
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"type": "element",
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|
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"name": "LienInterne",
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R1281",
|
|
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|
+
"type": "Formulaire",
|
|
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|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
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|
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"children": [
|
|
4103
|
+
{
|
|
4104
|
+
"type": "text",
|
|
4105
|
+
"text": "Notice explicative"
|
|
4106
|
+
}
|
|
4107
|
+
]
|
|
4108
|
+
},
|
|
4109
|
+
{
|
|
4110
|
+
"type": "text",
|
|
4111
|
+
"text": " (en particulier celle relative aux revenus des valeurs et capitaux mobiliers)"
|
|
4112
|
+
}
|
|
4113
|
+
]
|
|
4114
|
+
}
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4115
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|
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},
|
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|
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{
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"type": "element",
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"name": "Item",
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"children": [
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|
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{
|
|
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|
+
"type": "element",
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienExterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
4132
|
+
{
|
|
4133
|
+
"type": "text",
|
|
4134
|
+
"text": "Brochure pratique de l'impôt sur le revenu"
|
|
4135
|
+
}
|
|
4136
|
+
]
|
|
4137
|
+
}
|
|
4138
|
+
]
|
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4139
|
+
}
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|
+
]
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|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
4150
|
+
{
|
|
4151
|
+
"type": "text",
|
|
4152
|
+
"text": "Justificatifs remis par les établissements payeurs ("
|
|
4153
|
+
},
|
|
4154
|
+
{
|
|
4155
|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R10883",
|
|
4159
|
+
"type": "Formulaire",
|
|
4160
|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
4163
|
+
{
|
|
4164
|
+
"type": "text",
|
|
4165
|
+
"text": "formulaire IFU"
|
|
4166
|
+
}
|
|
4167
|
+
]
|
|
4168
|
+
},
|
|
4169
|
+
{
|
|
4170
|
+
"type": "text",
|
|
4171
|
+
"text": ")"
|
|
4172
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
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|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
4183
|
+
{
|
|
4184
|
+
"type": "text",
|
|
4185
|
+
"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
|
|
4186
|
+
}
|
|
4187
|
+
]
|
|
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|
+
}
|
|
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|
]
|
|
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|
}
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|
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4191
|
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
4036
|
-
{
|
|
4037
|
-
"type": "text",
|
|
4038
|
-
"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
|
|
4039
|
-
}
|
|
4040
|
-
]
|
|
4041
4192
|
}
|
|
4042
4193
|
]
|
|
4043
4194
|
},
|
|
@@ -4084,7 +4235,7 @@
|
|
|
4084
4235
|
"children": [
|
|
4085
4236
|
{
|
|
4086
4237
|
"type": "text",
|
|
4087
|
-
"text": "Le gain net correspond à la différence entre"
|
|
4238
|
+
"text": "Le gain net correspond à la différence entre les montants suivants :"
|
|
4088
4239
|
}
|
|
4089
4240
|
]
|
|
4090
4241
|
},
|
|
@@ -4105,7 +4256,7 @@
|
|
|
4105
4256
|
"children": [
|
|
4106
4257
|
{
|
|
4107
4258
|
"type": "text",
|
|
4108
|
-
"text": "
|
|
4259
|
+
"text": "Valeur liquidative du PEA à la date du retrait"
|
|
4109
4260
|
}
|
|
4110
4261
|
]
|
|
4111
4262
|
}
|
|
@@ -4121,7 +4272,7 @@
|
|
|
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4272
|
"children": [
|
|
4122
4273
|
{
|
|
4123
4274
|
"type": "text",
|
|
4124
|
-
"text": "
|
|
4275
|
+
"text": "Versements effectués sur le plan depuis son ouverture"
|
|
4125
4276
|
}
|
|
4126
4277
|
]
|
|
4127
4278
|
}
|
|
@@ -4135,7 +4286,7 @@
|
|
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|
"children": [
|
|
4136
4287
|
{
|
|
4137
4288
|
"type": "text",
|
|
4138
|
-
"text": "
|
|
4289
|
+
"text": "Vous pouvez choisir l'un des 2 modes d'imposition suivants :"
|
|
4139
4290
|
}
|
|
4140
4291
|
]
|
|
4141
4292
|
},
|
|
@@ -4156,7 +4307,35 @@
|
|
|
4156
4307
|
"children": [
|
|
4157
4308
|
{
|
|
4158
4309
|
"type": "text",
|
|
4159
|
-
"text": "
|
|
4310
|
+
"text": "Prélèvement forfaitaire unique (PFU) de "
|
|
4311
|
+
},
|
|
4312
|
+
{
|
|
4313
|
+
"type": "element",
|
|
4314
|
+
"name": "Valeur",
|
|
4315
|
+
"children": [
|
|
4316
|
+
{
|
|
4317
|
+
"type": "text",
|
|
4318
|
+
"text": "30 %"
|
|
4319
|
+
}
|
|
4320
|
+
]
|
|
4321
|
+
},
|
|
4322
|
+
{
|
|
4323
|
+
"type": "text",
|
|
4324
|
+
"text": " (appelé également "
|
|
4325
|
+
},
|
|
4326
|
+
{
|
|
4327
|
+
"type": "element",
|
|
4328
|
+
"name": "Citation",
|
|
4329
|
+
"children": [
|
|
4330
|
+
{
|
|
4331
|
+
"type": "text",
|
|
4332
|
+
"text": "flat tax"
|
|
4333
|
+
}
|
|
4334
|
+
]
|
|
4335
|
+
},
|
|
4336
|
+
{
|
|
4337
|
+
"type": "text",
|
|
4338
|
+
"text": ")"
|
|
4160
4339
|
}
|
|
4161
4340
|
]
|
|
4162
4341
|
}
|
|
@@ -4172,7 +4351,7 @@
|
|
|
4172
4351
|
"children": [
|
|
4173
4352
|
{
|
|
4174
4353
|
"type": "text",
|
|
4175
|
-
"text": "
|
|
4354
|
+
"text": "Barème progressif"
|
|
4176
4355
|
}
|
|
4177
4356
|
]
|
|
4178
4357
|
}
|
|
@@ -4182,164 +4361,224 @@
|
|
|
4182
4361
|
},
|
|
4183
4362
|
{
|
|
4184
4363
|
"type": "element",
|
|
4185
|
-
"name": "
|
|
4364
|
+
"name": "Paragraphe",
|
|
4186
4365
|
"children": [
|
|
4366
|
+
{
|
|
4367
|
+
"type": "text",
|
|
4368
|
+
"text": "Les revenus sont soumis à un prélèvement forfaitaire unique (PFU) de "
|
|
4369
|
+
},
|
|
4187
4370
|
{
|
|
4188
4371
|
"type": "element",
|
|
4189
|
-
"name": "
|
|
4372
|
+
"name": "Valeur",
|
|
4190
4373
|
"children": [
|
|
4191
4374
|
{
|
|
4192
4375
|
"type": "text",
|
|
4193
|
-
"text": "
|
|
4376
|
+
"text": "30 %"
|
|
4194
4377
|
}
|
|
4195
4378
|
]
|
|
4196
4379
|
},
|
|
4197
4380
|
{
|
|
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|
-
"type": "
|
|
4199
|
-
"
|
|
4200
|
-
"attributes": {
|
|
4201
|
-
"largeur": "50",
|
|
4202
|
-
"type": "normal"
|
|
4203
|
-
}
|
|
4381
|
+
"type": "text",
|
|
4382
|
+
"text": " (appelé également "
|
|
4204
4383
|
},
|
|
4205
4384
|
{
|
|
4206
4385
|
"type": "element",
|
|
4207
|
-
"name": "
|
|
4208
|
-
"
|
|
4209
|
-
|
|
4210
|
-
|
|
4211
|
-
|
|
4386
|
+
"name": "Citation",
|
|
4387
|
+
"children": [
|
|
4388
|
+
{
|
|
4389
|
+
"type": "text",
|
|
4390
|
+
"text": "flat tax"
|
|
4391
|
+
}
|
|
4392
|
+
]
|
|
4393
|
+
},
|
|
4394
|
+
{
|
|
4395
|
+
"type": "text",
|
|
4396
|
+
"text": ")."
|
|
4397
|
+
}
|
|
4398
|
+
]
|
|
4399
|
+
},
|
|
4400
|
+
{
|
|
4401
|
+
"type": "element",
|
|
4402
|
+
"name": "Paragraphe",
|
|
4403
|
+
"children": [
|
|
4404
|
+
{
|
|
4405
|
+
"type": "text",
|
|
4406
|
+
"text": "Ce prélèvement est constitué de l'impôt sur le revenu ("
|
|
4212
4407
|
},
|
|
4213
4408
|
{
|
|
4214
4409
|
"type": "element",
|
|
4215
|
-
"name": "
|
|
4216
|
-
"attributes": {
|
|
4217
|
-
"type": "header"
|
|
4218
|
-
},
|
|
4410
|
+
"name": "Valeur",
|
|
4219
4411
|
"children": [
|
|
4220
4412
|
{
|
|
4221
|
-
"type": "
|
|
4222
|
-
"
|
|
4223
|
-
"children": [
|
|
4224
|
-
{
|
|
4225
|
-
"type": "element",
|
|
4226
|
-
"name": "Paragraphe",
|
|
4227
|
-
"children": [
|
|
4228
|
-
{
|
|
4229
|
-
"type": "text",
|
|
4230
|
-
"text": "Date du retrait ou rachat"
|
|
4231
|
-
}
|
|
4232
|
-
]
|
|
4233
|
-
}
|
|
4234
|
-
]
|
|
4235
|
-
},
|
|
4236
|
-
{
|
|
4237
|
-
"type": "element",
|
|
4238
|
-
"name": "Cellule",
|
|
4239
|
-
"children": [
|
|
4240
|
-
{
|
|
4241
|
-
"type": "element",
|
|
4242
|
-
"name": "Paragraphe",
|
|
4243
|
-
"children": [
|
|
4244
|
-
{
|
|
4245
|
-
"type": "text",
|
|
4246
|
-
"text": "Taux d'imposition du gain net"
|
|
4247
|
-
}
|
|
4248
|
-
]
|
|
4249
|
-
}
|
|
4250
|
-
]
|
|
4413
|
+
"type": "text",
|
|
4414
|
+
"text": "12,8 %"
|
|
4251
4415
|
}
|
|
4252
4416
|
]
|
|
4253
4417
|
},
|
|
4418
|
+
{
|
|
4419
|
+
"type": "text",
|
|
4420
|
+
"text": ") et des "
|
|
4421
|
+
},
|
|
4254
4422
|
{
|
|
4255
4423
|
"type": "element",
|
|
4256
|
-
"name": "
|
|
4424
|
+
"name": "LienInterne",
|
|
4257
4425
|
"attributes": {
|
|
4258
|
-
"
|
|
4426
|
+
"LienPublication": "F2329",
|
|
4427
|
+
"type": "Fiche d'information conditionnée",
|
|
4428
|
+
"audience": "Particuliers"
|
|
4259
4429
|
},
|
|
4260
4430
|
"children": [
|
|
4261
4431
|
{
|
|
4262
|
-
"type": "
|
|
4263
|
-
"
|
|
4264
|
-
"children": [
|
|
4265
|
-
{
|
|
4266
|
-
"type": "element",
|
|
4267
|
-
"name": "Paragraphe",
|
|
4268
|
-
"children": [
|
|
4269
|
-
{
|
|
4270
|
-
"type": "text",
|
|
4271
|
-
"text": "Retrait avant 2 ans"
|
|
4272
|
-
}
|
|
4273
|
-
]
|
|
4274
|
-
}
|
|
4275
|
-
]
|
|
4276
|
-
},
|
|
4277
|
-
{
|
|
4278
|
-
"type": "element",
|
|
4279
|
-
"name": "Cellule",
|
|
4280
|
-
"children": [
|
|
4281
|
-
{
|
|
4282
|
-
"type": "element",
|
|
4283
|
-
"name": "Paragraphe",
|
|
4284
|
-
"children": [
|
|
4285
|
-
{
|
|
4286
|
-
"type": "element",
|
|
4287
|
-
"name": "Valeur",
|
|
4288
|
-
"children": [
|
|
4289
|
-
{
|
|
4290
|
-
"type": "text",
|
|
4291
|
-
"text": "22,5 %"
|
|
4292
|
-
}
|
|
4293
|
-
]
|
|
4294
|
-
}
|
|
4295
|
-
]
|
|
4296
|
-
}
|
|
4297
|
-
]
|
|
4432
|
+
"type": "text",
|
|
4433
|
+
"text": "prélèvements sociaux"
|
|
4298
4434
|
}
|
|
4299
4435
|
]
|
|
4300
4436
|
},
|
|
4437
|
+
{
|
|
4438
|
+
"type": "text",
|
|
4439
|
+
"text": " ("
|
|
4440
|
+
},
|
|
4301
4441
|
{
|
|
4302
4442
|
"type": "element",
|
|
4303
|
-
"name": "
|
|
4304
|
-
"attributes": {
|
|
4305
|
-
"type": "normal"
|
|
4306
|
-
},
|
|
4443
|
+
"name": "Valeur",
|
|
4307
4444
|
"children": [
|
|
4308
4445
|
{
|
|
4309
|
-
"type": "
|
|
4310
|
-
"
|
|
4311
|
-
|
|
4446
|
+
"type": "text",
|
|
4447
|
+
"text": "17,20 %"
|
|
4448
|
+
}
|
|
4449
|
+
]
|
|
4450
|
+
},
|
|
4451
|
+
{
|
|
4452
|
+
"type": "text",
|
|
4453
|
+
"text": ")."
|
|
4454
|
+
}
|
|
4455
|
+
]
|
|
4456
|
+
},
|
|
4457
|
+
{
|
|
4458
|
+
"type": "element",
|
|
4459
|
+
"name": "Paragraphe",
|
|
4460
|
+
"children": [
|
|
4461
|
+
{
|
|
4462
|
+
"type": "text",
|
|
4463
|
+
"text": "Vous pouvez opter pour le "
|
|
4464
|
+
},
|
|
4465
|
+
{
|
|
4466
|
+
"type": "element",
|
|
4467
|
+
"name": "LienInterne",
|
|
4468
|
+
"attributes": {
|
|
4469
|
+
"LienPublication": "F1419",
|
|
4470
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
4471
|
+
"audience": "Particuliers"
|
|
4472
|
+
},
|
|
4473
|
+
"children": [
|
|
4474
|
+
{
|
|
4475
|
+
"type": "text",
|
|
4476
|
+
"text": "barème progressif de l'impôt sur le revenu"
|
|
4477
|
+
}
|
|
4478
|
+
]
|
|
4479
|
+
},
|
|
4480
|
+
{
|
|
4481
|
+
"type": "text",
|
|
4482
|
+
"text": ", selon votre "
|
|
4483
|
+
},
|
|
4484
|
+
{
|
|
4485
|
+
"type": "element",
|
|
4486
|
+
"name": "LienInterne",
|
|
4487
|
+
"attributes": {
|
|
4488
|
+
"LienPublication": "F1419",
|
|
4489
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
4490
|
+
"audience": "Particuliers"
|
|
4491
|
+
},
|
|
4492
|
+
"children": [
|
|
4493
|
+
{
|
|
4494
|
+
"type": "text",
|
|
4495
|
+
"text": "tranche marginale d'imposition"
|
|
4496
|
+
}
|
|
4497
|
+
]
|
|
4498
|
+
},
|
|
4499
|
+
{
|
|
4500
|
+
"type": "text",
|
|
4501
|
+
"text": ". Vous devrez régler les "
|
|
4502
|
+
},
|
|
4503
|
+
{
|
|
4504
|
+
"type": "element",
|
|
4505
|
+
"name": "LienInterne",
|
|
4506
|
+
"attributes": {
|
|
4507
|
+
"LienPublication": "F2329",
|
|
4508
|
+
"type": "Fiche d'information conditionnée",
|
|
4509
|
+
"audience": "Particuliers"
|
|
4510
|
+
},
|
|
4511
|
+
"children": [
|
|
4512
|
+
{
|
|
4513
|
+
"type": "text",
|
|
4514
|
+
"text": "prélèvements sociaux"
|
|
4515
|
+
}
|
|
4516
|
+
]
|
|
4517
|
+
},
|
|
4518
|
+
{
|
|
4519
|
+
"type": "text",
|
|
4520
|
+
"text": " ("
|
|
4521
|
+
},
|
|
4522
|
+
{
|
|
4523
|
+
"type": "element",
|
|
4524
|
+
"name": "Valeur",
|
|
4525
|
+
"children": [
|
|
4526
|
+
{
|
|
4527
|
+
"type": "text",
|
|
4528
|
+
"text": "17,20 %"
|
|
4529
|
+
}
|
|
4530
|
+
]
|
|
4531
|
+
},
|
|
4532
|
+
{
|
|
4533
|
+
"type": "text",
|
|
4534
|
+
"text": ")."
|
|
4535
|
+
}
|
|
4536
|
+
]
|
|
4537
|
+
},
|
|
4538
|
+
{
|
|
4539
|
+
"type": "element",
|
|
4540
|
+
"name": "Paragraphe",
|
|
4541
|
+
"children": [
|
|
4542
|
+
{
|
|
4543
|
+
"type": "text",
|
|
4544
|
+
"text": "Dans certaines situations, les retraits anticipés bénéficient d'une exonération, notamment dans les cas suivants :"
|
|
4545
|
+
}
|
|
4546
|
+
]
|
|
4547
|
+
},
|
|
4548
|
+
{
|
|
4549
|
+
"type": "element",
|
|
4550
|
+
"name": "Liste",
|
|
4551
|
+
"attributes": {
|
|
4552
|
+
"type": "puce"
|
|
4553
|
+
},
|
|
4554
|
+
"children": [
|
|
4555
|
+
{
|
|
4556
|
+
"type": "element",
|
|
4557
|
+
"name": "Item",
|
|
4558
|
+
"children": [
|
|
4559
|
+
{
|
|
4560
|
+
"type": "element",
|
|
4561
|
+
"name": "Paragraphe",
|
|
4562
|
+
"children": [
|
|
4312
4563
|
{
|
|
4313
|
-
"type": "
|
|
4314
|
-
"
|
|
4315
|
-
"children": [
|
|
4316
|
-
{
|
|
4317
|
-
"type": "text",
|
|
4318
|
-
"text": "Retrait entre 2 et 5 ans"
|
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|
-
}
|
|
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|
-
]
|
|
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|
+
"type": "text",
|
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|
+
"text": "Décès du titulaire du plan"
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|
}
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|
]
|
|
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|
-
}
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+
}
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+
]
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},
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{
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"type": "element",
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"name": "Item",
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"children": [
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{
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"type": "element",
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"name": "
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"name": "Paragraphe",
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|
"children": [
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{
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"type": "
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"
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"children": [
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{
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"type": "element",
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"name": "Valeur",
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"children": [
|
|
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|
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{
|
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"type": "text",
|
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|
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"text": "19 %"
|
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|
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}
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]
|
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}
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-
]
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"type": "text",
|
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+
"text": "Affectation des sommes au financement de la création ou de la reprise d'une entreprise, sous conditions"
|
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|
}
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},
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{
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"name": "
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"name": "ANoter",
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{
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{
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|
"type": "text",
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"text": "À
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"text": "À noter"
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"children": [
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{
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|
"type": "text",
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"text": "les
|
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"text": "les prélèvements sociaux (CSG, CRDS) au taux de "
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|
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{
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{
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"text": "
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},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F2329",
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"type": "Fiche d'information conditionnée",
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"audience": "Particuliers"
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},
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"children": [
|
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|
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{
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"type": "text",
|
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|
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"text": "prélèvements sociaux (CSG, CRDS)"
|
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|
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}
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|
-
]
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},
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{
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|
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"type": "text",
|
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|
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"text": "."
|
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|
+
"text": " restent dus."
|
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|
}
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@@ -4431,7 +4651,7 @@
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},
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{
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|
"type": "text",
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|
-
"text": ", vous pouvez consulter :"
|
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|
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"text": ", vous pouvez consulter les documents suivants :"
|
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|
}
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@@ -5325,7 +5545,7 @@
|
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"children": [
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{
|
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|
"type": "text",
|
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|
-
"text": "Revenus perçus en
|
|
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|
+
"text": "Revenus perçus en 2022"
|
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|
}
|
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|
]
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},
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@@ -5366,7 +5586,7 @@
|
|
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|
"children": [
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|
{
|
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|
"type": "text",
|
|
5369
|
-
"text": "ces revenus ne sont pas à déclarer lors de votre déclaration
|
|
5589
|
+
"text": "ces revenus ne sont pas à déclarer lors de votre déclaration 2022 sur vos revenus de 2021. Ils devront être déclarés lors de la déclaration 2023."
|
|
5370
5590
|
}
|
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|
]
|
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|
}
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@@ -5858,7 +6078,7 @@
|
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},
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6079
|
{
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|
"type": "text",
|
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|
-
"text": " pour un couple). Pour les revenus perçus en
|
|
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|
+
"text": " pour un couple). Pour les revenus perçus en 2022, il s'agit du revenu fiscal de référence de 2020."
|
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6082
|
}
|
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|
]
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},
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@@ -5868,7 +6088,7 @@
|
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|
"children": [
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|
{
|
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6090
|
"type": "text",
|
|
5871
|
-
"text": "La demande est à adresser à l'établissement financier qui vous verse les revenus au plus tard le 30 novembre de l'année précédant celle du paiement (le 30 novembre
|
|
6091
|
+
"text": "La demande est à adresser à l'établissement financier qui vous verse les revenus au plus tard le 30 novembre de l'année précédant celle du paiement (le 30 novembre 2022 pour une dispense en 2023)."
|
|
5872
6092
|
}
|
|
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6093
|
]
|
|
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6094
|
},
|
|
@@ -6315,7 +6535,7 @@
|
|
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|
},
|
|
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6536
|
{
|
|
6317
6537
|
"type": "text",
|
|
6318
|
-
"text": " de l'avant-dernière année est inférieur à 50 000 € (75 000 € pour un couple). Pour les revenus perçus en
|
|
6538
|
+
"text": " de l'avant-dernière année est inférieur à 50 000 € (75 000 € pour un couple). Pour les revenus perçus en 2022, il s'agit du revenu fiscal de référence de 2020."
|
|
6319
6539
|
}
|
|
6320
6540
|
]
|
|
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6541
|
},
|
|
@@ -6325,7 +6545,7 @@
|
|
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|
"children": [
|
|
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|
{
|
|
6327
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|
"type": "text",
|
|
6328
|
-
"text": "La demande est à adresser à l'établissement financier qui vous verse les revenus au plus tard le 30 novembre de l'année précédant celle du paiement (le 30 novembre
|
|
6548
|
+
"text": "La demande est à adresser à l'établissement financier qui vous verse les revenus au plus tard le 30 novembre de l'année précédant celle du paiement (le 30 novembre 2022 pour une dispense en 2023)."
|
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|
}
|
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|
]
|
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|
},
|
|
@@ -6489,7 +6709,7 @@
|
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|
"children": [
|
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": "Les intérêts perçus en
|
|
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|
+
"text": "Les intérêts perçus en 2022 sont imposables."
|
|
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|
}
|
|
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|
]
|
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|
},
|
|
@@ -6759,7 +6979,7 @@
|
|
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|
"children": [
|
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": "Les intérêts perçus en
|
|
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|
+
"text": "Les intérêts perçus en 2022 sont imposables."
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
@@ -7122,7 +7342,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
7125
|
-
"text": "Les intérêts perçus en
|
|
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|
+
"text": "Les intérêts perçus en 2022 sont imposables."
|
|
7126
7346
|
}
|
|
7127
7347
|
]
|
|
7128
7348
|
},
|
|
@@ -7143,7 +7363,597 @@
|
|
|
7143
7363
|
"children": [
|
|
7144
7364
|
{
|
|
7145
7365
|
"type": "text",
|
|
7146
|
-
"text": "Option Prélèvement forfaitaire unique"
|
|
7366
|
+
"text": "Option Prélèvement forfaitaire unique"
|
|
7367
|
+
}
|
|
7368
|
+
]
|
|
7369
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
7372
|
+
"name": "Paragraphe",
|
|
7373
|
+
"children": [
|
|
7374
|
+
{
|
|
7375
|
+
"type": "text",
|
|
7376
|
+
"text": "Les revenus sont soumis à un prélèvement forfaitaire unique (PFU) de "
|
|
7377
|
+
},
|
|
7378
|
+
{
|
|
7379
|
+
"type": "element",
|
|
7380
|
+
"name": "Valeur",
|
|
7381
|
+
"children": [
|
|
7382
|
+
{
|
|
7383
|
+
"type": "text",
|
|
7384
|
+
"text": "30 %"
|
|
7385
|
+
}
|
|
7386
|
+
]
|
|
7387
|
+
},
|
|
7388
|
+
{
|
|
7389
|
+
"type": "text",
|
|
7390
|
+
"text": ", appelé également "
|
|
7391
|
+
},
|
|
7392
|
+
{
|
|
7393
|
+
"type": "element",
|
|
7394
|
+
"name": "Citation",
|
|
7395
|
+
"children": [
|
|
7396
|
+
{
|
|
7397
|
+
"type": "text",
|
|
7398
|
+
"text": "flat tax"
|
|
7399
|
+
}
|
|
7400
|
+
]
|
|
7401
|
+
},
|
|
7402
|
+
{
|
|
7403
|
+
"type": "text",
|
|
7404
|
+
"text": "."
|
|
7405
|
+
}
|
|
7406
|
+
]
|
|
7407
|
+
},
|
|
7408
|
+
{
|
|
7409
|
+
"type": "element",
|
|
7410
|
+
"name": "Paragraphe",
|
|
7411
|
+
"children": [
|
|
7412
|
+
{
|
|
7413
|
+
"type": "text",
|
|
7414
|
+
"text": "Ce prélèvement est constitué de l'impôt sur le revenu ("
|
|
7415
|
+
},
|
|
7416
|
+
{
|
|
7417
|
+
"type": "element",
|
|
7418
|
+
"name": "Valeur",
|
|
7419
|
+
"children": [
|
|
7420
|
+
{
|
|
7421
|
+
"type": "text",
|
|
7422
|
+
"text": "12,8 %"
|
|
7423
|
+
}
|
|
7424
|
+
]
|
|
7425
|
+
},
|
|
7426
|
+
{
|
|
7427
|
+
"type": "text",
|
|
7428
|
+
"text": ") et des "
|
|
7429
|
+
},
|
|
7430
|
+
{
|
|
7431
|
+
"type": "element",
|
|
7432
|
+
"name": "LienInterne",
|
|
7433
|
+
"attributes": {
|
|
7434
|
+
"LienPublication": "F2329",
|
|
7435
|
+
"type": "Fiche d'information conditionnée",
|
|
7436
|
+
"audience": "Particuliers"
|
|
7437
|
+
},
|
|
7438
|
+
"children": [
|
|
7439
|
+
{
|
|
7440
|
+
"type": "text",
|
|
7441
|
+
"text": "prélèvements sociaux"
|
|
7442
|
+
}
|
|
7443
|
+
]
|
|
7444
|
+
},
|
|
7445
|
+
{
|
|
7446
|
+
"type": "text",
|
|
7447
|
+
"text": " ("
|
|
7448
|
+
},
|
|
7449
|
+
{
|
|
7450
|
+
"type": "element",
|
|
7451
|
+
"name": "Valeur",
|
|
7452
|
+
"children": [
|
|
7453
|
+
{
|
|
7454
|
+
"type": "text",
|
|
7455
|
+
"text": "17,20 %"
|
|
7456
|
+
}
|
|
7457
|
+
]
|
|
7458
|
+
},
|
|
7459
|
+
{
|
|
7460
|
+
"type": "text",
|
|
7461
|
+
"text": ")."
|
|
7462
|
+
}
|
|
7463
|
+
]
|
|
7464
|
+
}
|
|
7465
|
+
]
|
|
7466
|
+
},
|
|
7467
|
+
{
|
|
7468
|
+
"type": "element",
|
|
7469
|
+
"name": "Cas",
|
|
7470
|
+
"children": [
|
|
7471
|
+
{
|
|
7472
|
+
"type": "element",
|
|
7473
|
+
"name": "Titre",
|
|
7474
|
+
"children": [
|
|
7475
|
+
{
|
|
7476
|
+
"type": "text",
|
|
7477
|
+
"text": "Option Barème"
|
|
7478
|
+
}
|
|
7479
|
+
]
|
|
7480
|
+
},
|
|
7481
|
+
{
|
|
7482
|
+
"type": "element",
|
|
7483
|
+
"name": "Paragraphe",
|
|
7484
|
+
"children": [
|
|
7485
|
+
{
|
|
7486
|
+
"type": "text",
|
|
7487
|
+
"text": "Vous pouvez choisir le "
|
|
7488
|
+
},
|
|
7489
|
+
{
|
|
7490
|
+
"type": "element",
|
|
7491
|
+
"name": "LienInterne",
|
|
7492
|
+
"attributes": {
|
|
7493
|
+
"LienPublication": "F1419",
|
|
7494
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
7495
|
+
"audience": "Particuliers"
|
|
7496
|
+
},
|
|
7497
|
+
"children": [
|
|
7498
|
+
{
|
|
7499
|
+
"type": "text",
|
|
7500
|
+
"text": "barème progressif de l'impôt sur le revenu"
|
|
7501
|
+
}
|
|
7502
|
+
]
|
|
7503
|
+
},
|
|
7504
|
+
{
|
|
7505
|
+
"type": "text",
|
|
7506
|
+
"text": ", selon votre "
|
|
7507
|
+
},
|
|
7508
|
+
{
|
|
7509
|
+
"type": "element",
|
|
7510
|
+
"name": "LienInterne",
|
|
7511
|
+
"attributes": {
|
|
7512
|
+
"LienPublication": "F1419",
|
|
7513
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
7514
|
+
"audience": "Particuliers"
|
|
7515
|
+
},
|
|
7516
|
+
"children": [
|
|
7517
|
+
{
|
|
7518
|
+
"type": "text",
|
|
7519
|
+
"text": "tranche marginale d'imposition"
|
|
7520
|
+
}
|
|
7521
|
+
]
|
|
7522
|
+
},
|
|
7523
|
+
{
|
|
7524
|
+
"type": "text",
|
|
7525
|
+
"text": "."
|
|
7526
|
+
}
|
|
7527
|
+
]
|
|
7528
|
+
},
|
|
7529
|
+
{
|
|
7530
|
+
"type": "element",
|
|
7531
|
+
"name": "Paragraphe",
|
|
7532
|
+
"children": [
|
|
7533
|
+
{
|
|
7534
|
+
"type": "text",
|
|
7535
|
+
"text": "Vous devrez également régler les "
|
|
7536
|
+
},
|
|
7537
|
+
{
|
|
7538
|
+
"type": "element",
|
|
7539
|
+
"name": "LienInterne",
|
|
7540
|
+
"attributes": {
|
|
7541
|
+
"LienPublication": "F2329",
|
|
7542
|
+
"type": "Fiche d'information conditionnée",
|
|
7543
|
+
"audience": "Particuliers"
|
|
7544
|
+
},
|
|
7545
|
+
"children": [
|
|
7546
|
+
{
|
|
7547
|
+
"type": "text",
|
|
7548
|
+
"text": "prélèvements sociaux"
|
|
7549
|
+
}
|
|
7550
|
+
]
|
|
7551
|
+
},
|
|
7552
|
+
{
|
|
7553
|
+
"type": "text",
|
|
7554
|
+
"text": " ("
|
|
7555
|
+
},
|
|
7556
|
+
{
|
|
7557
|
+
"type": "element",
|
|
7558
|
+
"name": "Valeur",
|
|
7559
|
+
"children": [
|
|
7560
|
+
{
|
|
7561
|
+
"type": "text",
|
|
7562
|
+
"text": "17,20 %"
|
|
7563
|
+
}
|
|
7564
|
+
]
|
|
7565
|
+
},
|
|
7566
|
+
{
|
|
7567
|
+
"type": "text",
|
|
7568
|
+
"text": ")."
|
|
7569
|
+
}
|
|
7570
|
+
]
|
|
7571
|
+
}
|
|
7572
|
+
]
|
|
7573
|
+
}
|
|
7574
|
+
]
|
|
7575
|
+
}
|
|
7576
|
+
]
|
|
7577
|
+
}
|
|
7578
|
+
]
|
|
7579
|
+
}
|
|
7580
|
+
]
|
|
7581
|
+
},
|
|
7582
|
+
{
|
|
7583
|
+
"type": "element",
|
|
7584
|
+
"name": "Chapitre",
|
|
7585
|
+
"children": [
|
|
7586
|
+
{
|
|
7587
|
+
"type": "element",
|
|
7588
|
+
"name": "Titre",
|
|
7589
|
+
"children": [
|
|
7590
|
+
{
|
|
7591
|
+
"type": "element",
|
|
7592
|
+
"name": "Paragraphe",
|
|
7593
|
+
"children": [
|
|
7594
|
+
{
|
|
7595
|
+
"type": "text",
|
|
7596
|
+
"text": "Plan d'épargne en actions (PEA)"
|
|
7597
|
+
}
|
|
7598
|
+
]
|
|
7599
|
+
}
|
|
7600
|
+
]
|
|
7601
|
+
},
|
|
7602
|
+
{
|
|
7603
|
+
"type": "element",
|
|
7604
|
+
"name": "Condition",
|
|
7605
|
+
"children": [
|
|
7606
|
+
{
|
|
7607
|
+
"type": "element",
|
|
7608
|
+
"name": "estVrai",
|
|
7609
|
+
"attributes": {
|
|
7610
|
+
"var": "T11644"
|
|
7611
|
+
}
|
|
7612
|
+
}
|
|
7613
|
+
]
|
|
7614
|
+
},
|
|
7615
|
+
{
|
|
7616
|
+
"type": "element",
|
|
7617
|
+
"name": "Paragraphe",
|
|
7618
|
+
"children": [
|
|
7619
|
+
{
|
|
7620
|
+
"type": "text",
|
|
7621
|
+
"text": "L'imposition des revenus ("
|
|
7622
|
+
},
|
|
7623
|
+
{
|
|
7624
|
+
"type": "element",
|
|
7625
|
+
"name": "LienIntra",
|
|
7626
|
+
"attributes": {
|
|
7627
|
+
"LienID": "R1005",
|
|
7628
|
+
"type": "Définition de glossaire"
|
|
7629
|
+
},
|
|
7630
|
+
"children": [
|
|
7631
|
+
{
|
|
7632
|
+
"type": "text",
|
|
7633
|
+
"text": "dividendes"
|
|
7634
|
+
}
|
|
7635
|
+
]
|
|
7636
|
+
},
|
|
7637
|
+
{
|
|
7638
|
+
"type": "text",
|
|
7639
|
+
"text": " et plus-values) du PEA dépend de la date de vos retraits."
|
|
7640
|
+
}
|
|
7641
|
+
]
|
|
7642
|
+
},
|
|
7643
|
+
{
|
|
7644
|
+
"type": "element",
|
|
7645
|
+
"name": "BlocCas",
|
|
7646
|
+
"attributes": {
|
|
7647
|
+
"affichage": "radio"
|
|
7648
|
+
},
|
|
7649
|
+
"children": [
|
|
7650
|
+
{
|
|
7651
|
+
"type": "element",
|
|
7652
|
+
"name": "Cas",
|
|
7653
|
+
"children": [
|
|
7654
|
+
{
|
|
7655
|
+
"type": "element",
|
|
7656
|
+
"name": "Titre",
|
|
7657
|
+
"children": [
|
|
7658
|
+
{
|
|
7659
|
+
"type": "text",
|
|
7660
|
+
"text": "Retrait ou rachat après 5 ans"
|
|
7661
|
+
}
|
|
7662
|
+
]
|
|
7663
|
+
},
|
|
7664
|
+
{
|
|
7665
|
+
"type": "element",
|
|
7666
|
+
"name": "Condition",
|
|
7667
|
+
"children": [
|
|
7668
|
+
{
|
|
7669
|
+
"type": "element",
|
|
7670
|
+
"name": "estVrai",
|
|
7671
|
+
"attributes": {
|
|
7672
|
+
"var": "T11520"
|
|
7673
|
+
}
|
|
7674
|
+
}
|
|
7675
|
+
]
|
|
7676
|
+
},
|
|
7677
|
+
{
|
|
7678
|
+
"type": "element",
|
|
7679
|
+
"name": "BlocCas",
|
|
7680
|
+
"attributes": {
|
|
7681
|
+
"affichage": "radio"
|
|
7682
|
+
},
|
|
7683
|
+
"children": [
|
|
7684
|
+
{
|
|
7685
|
+
"type": "element",
|
|
7686
|
+
"name": "Cas",
|
|
7687
|
+
"children": [
|
|
7688
|
+
{
|
|
7689
|
+
"type": "element",
|
|
7690
|
+
"name": "Titre",
|
|
7691
|
+
"children": [
|
|
7692
|
+
{
|
|
7693
|
+
"type": "text",
|
|
7694
|
+
"text": "Revenus du PEA"
|
|
7695
|
+
}
|
|
7696
|
+
]
|
|
7697
|
+
},
|
|
7698
|
+
{
|
|
7699
|
+
"type": "element",
|
|
7700
|
+
"name": "Paragraphe",
|
|
7701
|
+
"children": [
|
|
7702
|
+
{
|
|
7703
|
+
"type": "text",
|
|
7704
|
+
"text": "En l'absence de retrait ou de rachat dans les 5 ans suivant votre 1"
|
|
7705
|
+
},
|
|
7706
|
+
{
|
|
7707
|
+
"type": "element",
|
|
7708
|
+
"name": "Exposant",
|
|
7709
|
+
"children": [
|
|
7710
|
+
{
|
|
7711
|
+
"type": "text",
|
|
7712
|
+
"text": "er"
|
|
7713
|
+
}
|
|
7714
|
+
]
|
|
7715
|
+
},
|
|
7716
|
+
{
|
|
7717
|
+
"type": "text",
|
|
7718
|
+
"text": " versement, vous êtes exonéré d'impôt sur le revenu."
|
|
7719
|
+
}
|
|
7720
|
+
]
|
|
7721
|
+
},
|
|
7722
|
+
{
|
|
7723
|
+
"type": "element",
|
|
7724
|
+
"name": "Paragraphe",
|
|
7725
|
+
"children": [
|
|
7726
|
+
{
|
|
7727
|
+
"type": "text",
|
|
7728
|
+
"text": "Toutefois, l'exonération des revenus des titres non cotés détenus dans un PEA est limitée chaque année à "
|
|
7729
|
+
},
|
|
7730
|
+
{
|
|
7731
|
+
"type": "element",
|
|
7732
|
+
"name": "Valeur",
|
|
7733
|
+
"children": [
|
|
7734
|
+
{
|
|
7735
|
+
"type": "text",
|
|
7736
|
+
"text": "10 %"
|
|
7737
|
+
}
|
|
7738
|
+
]
|
|
7739
|
+
},
|
|
7740
|
+
{
|
|
7741
|
+
"type": "text",
|
|
7742
|
+
"text": " du montant de ces titres."
|
|
7743
|
+
}
|
|
7744
|
+
]
|
|
7745
|
+
},
|
|
7746
|
+
{
|
|
7747
|
+
"type": "element",
|
|
7748
|
+
"name": "ASavoir",
|
|
7749
|
+
"children": [
|
|
7750
|
+
{
|
|
7751
|
+
"type": "element",
|
|
7752
|
+
"name": "Titre",
|
|
7753
|
+
"children": [
|
|
7754
|
+
{
|
|
7755
|
+
"type": "text",
|
|
7756
|
+
"text": "À savoir"
|
|
7757
|
+
}
|
|
7758
|
+
]
|
|
7759
|
+
},
|
|
7760
|
+
{
|
|
7761
|
+
"type": "element",
|
|
7762
|
+
"name": "Paragraphe",
|
|
7763
|
+
"children": [
|
|
7764
|
+
{
|
|
7765
|
+
"type": "text",
|
|
7766
|
+
"text": "les revenus du PEA sont soumis aux "
|
|
7767
|
+
},
|
|
7768
|
+
{
|
|
7769
|
+
"type": "element",
|
|
7770
|
+
"name": "Valeur",
|
|
7771
|
+
"children": [
|
|
7772
|
+
{
|
|
7773
|
+
"type": "text",
|
|
7774
|
+
"text": "17,20 %"
|
|
7775
|
+
}
|
|
7776
|
+
]
|
|
7777
|
+
},
|
|
7778
|
+
{
|
|
7779
|
+
"type": "text",
|
|
7780
|
+
"text": " de "
|
|
7781
|
+
},
|
|
7782
|
+
{
|
|
7783
|
+
"type": "element",
|
|
7784
|
+
"name": "LienInterne",
|
|
7785
|
+
"attributes": {
|
|
7786
|
+
"LienPublication": "F2329",
|
|
7787
|
+
"type": "Fiche d'information conditionnée",
|
|
7788
|
+
"audience": "Particuliers"
|
|
7789
|
+
},
|
|
7790
|
+
"children": [
|
|
7791
|
+
{
|
|
7792
|
+
"type": "text",
|
|
7793
|
+
"text": "prélèvements sociaux (CSG, CRDS)"
|
|
7794
|
+
}
|
|
7795
|
+
]
|
|
7796
|
+
},
|
|
7797
|
+
{
|
|
7798
|
+
"type": "text",
|
|
7799
|
+
"text": "."
|
|
7800
|
+
}
|
|
7801
|
+
]
|
|
7802
|
+
}
|
|
7803
|
+
]
|
|
7804
|
+
},
|
|
7805
|
+
{
|
|
7806
|
+
"type": "element",
|
|
7807
|
+
"name": "Paragraphe",
|
|
7808
|
+
"children": [
|
|
7809
|
+
{
|
|
7810
|
+
"type": "text",
|
|
7811
|
+
"text": "Pour faire votre "
|
|
7812
|
+
},
|
|
7813
|
+
{
|
|
7814
|
+
"type": "element",
|
|
7815
|
+
"name": "LienInterne",
|
|
7816
|
+
"attributes": {
|
|
7817
|
+
"LienPublication": "R1280",
|
|
7818
|
+
"type": "Téléservice",
|
|
7819
|
+
"audience": "Particuliers"
|
|
7820
|
+
},
|
|
7821
|
+
"children": [
|
|
7822
|
+
{
|
|
7823
|
+
"type": "text",
|
|
7824
|
+
"text": "déclaration de revenus"
|
|
7825
|
+
}
|
|
7826
|
+
]
|
|
7827
|
+
},
|
|
7828
|
+
{
|
|
7829
|
+
"type": "text",
|
|
7830
|
+
"text": ", vous pouvez consulter les documents suivants :"
|
|
7831
|
+
}
|
|
7832
|
+
]
|
|
7833
|
+
},
|
|
7834
|
+
{
|
|
7835
|
+
"type": "element",
|
|
7836
|
+
"name": "Liste",
|
|
7837
|
+
"attributes": {
|
|
7838
|
+
"type": "puce"
|
|
7839
|
+
},
|
|
7840
|
+
"children": [
|
|
7841
|
+
{
|
|
7842
|
+
"type": "element",
|
|
7843
|
+
"name": "Item",
|
|
7844
|
+
"children": [
|
|
7845
|
+
{
|
|
7846
|
+
"type": "element",
|
|
7847
|
+
"name": "Paragraphe",
|
|
7848
|
+
"children": [
|
|
7849
|
+
{
|
|
7850
|
+
"type": "element",
|
|
7851
|
+
"name": "LienInterne",
|
|
7852
|
+
"attributes": {
|
|
7853
|
+
"LienPublication": "R1281",
|
|
7854
|
+
"type": "Formulaire",
|
|
7855
|
+
"audience": "Particuliers"
|
|
7856
|
+
},
|
|
7857
|
+
"children": [
|
|
7858
|
+
{
|
|
7859
|
+
"type": "text",
|
|
7860
|
+
"text": "Notice explicative"
|
|
7861
|
+
}
|
|
7862
|
+
]
|
|
7863
|
+
},
|
|
7864
|
+
{
|
|
7865
|
+
"type": "text",
|
|
7866
|
+
"text": " (en particulier celle relative aux revenus des valeurs et capitaux mobiliers)"
|
|
7867
|
+
}
|
|
7868
|
+
]
|
|
7869
|
+
}
|
|
7870
|
+
]
|
|
7871
|
+
},
|
|
7872
|
+
{
|
|
7873
|
+
"type": "element",
|
|
7874
|
+
"name": "Item",
|
|
7875
|
+
"children": [
|
|
7876
|
+
{
|
|
7877
|
+
"type": "element",
|
|
7878
|
+
"name": "Paragraphe",
|
|
7879
|
+
"children": [
|
|
7880
|
+
{
|
|
7881
|
+
"type": "element",
|
|
7882
|
+
"name": "LienExterne",
|
|
7883
|
+
"attributes": {
|
|
7884
|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm"
|
|
7885
|
+
},
|
|
7886
|
+
"children": [
|
|
7887
|
+
{
|
|
7888
|
+
"type": "text",
|
|
7889
|
+
"text": "Brochure pratique de l'impôt sur le revenu"
|
|
7890
|
+
}
|
|
7891
|
+
]
|
|
7892
|
+
}
|
|
7893
|
+
]
|
|
7894
|
+
}
|
|
7895
|
+
]
|
|
7896
|
+
},
|
|
7897
|
+
{
|
|
7898
|
+
"type": "element",
|
|
7899
|
+
"name": "Item",
|
|
7900
|
+
"children": [
|
|
7901
|
+
{
|
|
7902
|
+
"type": "element",
|
|
7903
|
+
"name": "Paragraphe",
|
|
7904
|
+
"children": [
|
|
7905
|
+
{
|
|
7906
|
+
"type": "text",
|
|
7907
|
+
"text": "Justificatifs remis par les établissements payeurs ("
|
|
7908
|
+
},
|
|
7909
|
+
{
|
|
7910
|
+
"type": "element",
|
|
7911
|
+
"name": "LienInterne",
|
|
7912
|
+
"attributes": {
|
|
7913
|
+
"LienPublication": "R10883",
|
|
7914
|
+
"type": "Formulaire",
|
|
7915
|
+
"audience": "Particuliers"
|
|
7916
|
+
},
|
|
7917
|
+
"children": [
|
|
7918
|
+
{
|
|
7919
|
+
"type": "text",
|
|
7920
|
+
"text": "formulaire IFU"
|
|
7921
|
+
}
|
|
7922
|
+
]
|
|
7923
|
+
},
|
|
7924
|
+
{
|
|
7925
|
+
"type": "text",
|
|
7926
|
+
"text": ")"
|
|
7927
|
+
}
|
|
7928
|
+
]
|
|
7929
|
+
}
|
|
7930
|
+
]
|
|
7931
|
+
}
|
|
7932
|
+
]
|
|
7933
|
+
},
|
|
7934
|
+
{
|
|
7935
|
+
"type": "element",
|
|
7936
|
+
"name": "Paragraphe",
|
|
7937
|
+
"children": [
|
|
7938
|
+
{
|
|
7939
|
+
"type": "text",
|
|
7940
|
+
"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
|
|
7941
|
+
}
|
|
7942
|
+
]
|
|
7943
|
+
}
|
|
7944
|
+
]
|
|
7945
|
+
},
|
|
7946
|
+
{
|
|
7947
|
+
"type": "element",
|
|
7948
|
+
"name": "Cas",
|
|
7949
|
+
"children": [
|
|
7950
|
+
{
|
|
7951
|
+
"type": "element",
|
|
7952
|
+
"name": "Titre",
|
|
7953
|
+
"children": [
|
|
7954
|
+
{
|
|
7955
|
+
"type": "text",
|
|
7956
|
+
"text": "Sortie en rente viagère"
|
|
7147
7957
|
}
|
|
7148
7958
|
]
|
|
7149
7959
|
},
|
|
@@ -7153,108 +7963,98 @@
|
|
|
7153
7963
|
"children": [
|
|
7154
7964
|
{
|
|
7155
7965
|
"type": "text",
|
|
7156
|
-
"text": "
|
|
7966
|
+
"text": "La "
|
|
7157
7967
|
},
|
|
7158
7968
|
{
|
|
7159
7969
|
"type": "element",
|
|
7160
|
-
"name": "
|
|
7970
|
+
"name": "LienIntra",
|
|
7971
|
+
"attributes": {
|
|
7972
|
+
"LienID": "R2773",
|
|
7973
|
+
"type": "Définition de glossaire"
|
|
7974
|
+
},
|
|
7161
7975
|
"children": [
|
|
7162
7976
|
{
|
|
7163
7977
|
"type": "text",
|
|
7164
|
-
"text": "
|
|
7978
|
+
"text": "rente viagère"
|
|
7165
7979
|
}
|
|
7166
7980
|
]
|
|
7167
7981
|
},
|
|
7168
7982
|
{
|
|
7169
7983
|
"type": "text",
|
|
7170
|
-
"text": "
|
|
7984
|
+
"text": " versée après l'expiration de la 5"
|
|
7171
7985
|
},
|
|
7172
7986
|
{
|
|
7173
7987
|
"type": "element",
|
|
7174
|
-
"name": "
|
|
7988
|
+
"name": "Exposant",
|
|
7175
7989
|
"children": [
|
|
7176
7990
|
{
|
|
7177
7991
|
"type": "text",
|
|
7178
|
-
"text": "
|
|
7992
|
+
"text": "e"
|
|
7179
7993
|
}
|
|
7180
7994
|
]
|
|
7181
7995
|
},
|
|
7182
7996
|
{
|
|
7183
7997
|
"type": "text",
|
|
7184
|
-
"text": "."
|
|
7998
|
+
"text": " année du PEA est exonérée d'impôt sur le revenu."
|
|
7185
7999
|
}
|
|
7186
8000
|
]
|
|
7187
8001
|
},
|
|
7188
8002
|
{
|
|
7189
8003
|
"type": "element",
|
|
7190
|
-
"name": "
|
|
8004
|
+
"name": "ASavoir",
|
|
7191
8005
|
"children": [
|
|
7192
|
-
{
|
|
7193
|
-
"type": "text",
|
|
7194
|
-
"text": "Ce prélèvement est constitué de l'impôt sur le revenu ("
|
|
7195
|
-
},
|
|
7196
8006
|
{
|
|
7197
8007
|
"type": "element",
|
|
7198
|
-
"name": "
|
|
8008
|
+
"name": "Titre",
|
|
7199
8009
|
"children": [
|
|
7200
8010
|
{
|
|
7201
8011
|
"type": "text",
|
|
7202
|
-
"text": "
|
|
8012
|
+
"text": "À savoir"
|
|
7203
8013
|
}
|
|
7204
8014
|
]
|
|
7205
8015
|
},
|
|
7206
|
-
{
|
|
7207
|
-
"type": "text",
|
|
7208
|
-
"text": ") et des "
|
|
7209
|
-
},
|
|
7210
8016
|
{
|
|
7211
8017
|
"type": "element",
|
|
7212
|
-
"name": "
|
|
7213
|
-
"attributes": {
|
|
7214
|
-
"LienPublication": "F2329",
|
|
7215
|
-
"type": "Fiche d'information conditionnée",
|
|
7216
|
-
"audience": "Particuliers"
|
|
7217
|
-
},
|
|
8018
|
+
"name": "Paragraphe",
|
|
7218
8019
|
"children": [
|
|
7219
8020
|
{
|
|
7220
8021
|
"type": "text",
|
|
7221
|
-
"text": "
|
|
7222
|
-
}
|
|
7223
|
-
|
|
7224
|
-
|
|
7225
|
-
|
|
7226
|
-
|
|
7227
|
-
|
|
7228
|
-
|
|
7229
|
-
|
|
7230
|
-
|
|
7231
|
-
|
|
7232
|
-
|
|
8022
|
+
"text": "la rente viagère est soumise aux "
|
|
8023
|
+
},
|
|
8024
|
+
{
|
|
8025
|
+
"type": "element",
|
|
8026
|
+
"name": "Valeur",
|
|
8027
|
+
"children": [
|
|
8028
|
+
{
|
|
8029
|
+
"type": "text",
|
|
8030
|
+
"text": "17,20 %"
|
|
8031
|
+
}
|
|
8032
|
+
]
|
|
8033
|
+
},
|
|
7233
8034
|
{
|
|
7234
8035
|
"type": "text",
|
|
7235
|
-
"text": "
|
|
8036
|
+
"text": " de "
|
|
8037
|
+
},
|
|
8038
|
+
{
|
|
8039
|
+
"type": "element",
|
|
8040
|
+
"name": "LienInterne",
|
|
8041
|
+
"attributes": {
|
|
8042
|
+
"LienPublication": "F2329",
|
|
8043
|
+
"type": "Fiche d'information conditionnée",
|
|
8044
|
+
"audience": "Particuliers"
|
|
8045
|
+
},
|
|
8046
|
+
"children": [
|
|
8047
|
+
{
|
|
8048
|
+
"type": "text",
|
|
8049
|
+
"text": "prélèvements sociaux (CSG, CRDS)"
|
|
8050
|
+
}
|
|
8051
|
+
]
|
|
8052
|
+
},
|
|
8053
|
+
{
|
|
8054
|
+
"type": "text",
|
|
8055
|
+
"text": "."
|
|
7236
8056
|
}
|
|
7237
8057
|
]
|
|
7238
|
-
},
|
|
7239
|
-
{
|
|
7240
|
-
"type": "text",
|
|
7241
|
-
"text": ")."
|
|
7242
|
-
}
|
|
7243
|
-
]
|
|
7244
|
-
}
|
|
7245
|
-
]
|
|
7246
|
-
},
|
|
7247
|
-
{
|
|
7248
|
-
"type": "element",
|
|
7249
|
-
"name": "Cas",
|
|
7250
|
-
"children": [
|
|
7251
|
-
{
|
|
7252
|
-
"type": "element",
|
|
7253
|
-
"name": "Titre",
|
|
7254
|
-
"children": [
|
|
7255
|
-
{
|
|
7256
|
-
"type": "text",
|
|
7257
|
-
"text": "Option Barème"
|
|
7258
8058
|
}
|
|
7259
8059
|
]
|
|
7260
8060
|
},
|
|
@@ -7264,169 +8064,145 @@
|
|
|
7264
8064
|
"children": [
|
|
7265
8065
|
{
|
|
7266
8066
|
"type": "text",
|
|
7267
|
-
"text": "
|
|
7268
|
-
},
|
|
7269
|
-
{
|
|
7270
|
-
"type": "element",
|
|
7271
|
-
"name": "LienInterne",
|
|
7272
|
-
"attributes": {
|
|
7273
|
-
"LienPublication": "F1419",
|
|
7274
|
-
"type": "Fiche Question-réponse conditionnée",
|
|
7275
|
-
"audience": "Particuliers"
|
|
7276
|
-
},
|
|
7277
|
-
"children": [
|
|
7278
|
-
{
|
|
7279
|
-
"type": "text",
|
|
7280
|
-
"text": "barème progressif de l'impôt sur le revenu"
|
|
7281
|
-
}
|
|
7282
|
-
]
|
|
7283
|
-
},
|
|
7284
|
-
{
|
|
7285
|
-
"type": "text",
|
|
7286
|
-
"text": ", selon votre "
|
|
8067
|
+
"text": "Pour faire votre "
|
|
7287
8068
|
},
|
|
7288
8069
|
{
|
|
7289
8070
|
"type": "element",
|
|
7290
8071
|
"name": "LienInterne",
|
|
7291
8072
|
"attributes": {
|
|
7292
|
-
"LienPublication": "
|
|
7293
|
-
"type": "
|
|
8073
|
+
"LienPublication": "R1280",
|
|
8074
|
+
"type": "Téléservice",
|
|
7294
8075
|
"audience": "Particuliers"
|
|
7295
8076
|
},
|
|
7296
8077
|
"children": [
|
|
7297
8078
|
{
|
|
7298
8079
|
"type": "text",
|
|
7299
|
-
"text": "
|
|
8080
|
+
"text": "déclaration de revenus"
|
|
7300
8081
|
}
|
|
7301
8082
|
]
|
|
7302
8083
|
},
|
|
7303
8084
|
{
|
|
7304
8085
|
"type": "text",
|
|
7305
|
-
"text": "
|
|
8086
|
+
"text": ", vous pouvez consulter les documents suivants :"
|
|
7306
8087
|
}
|
|
7307
8088
|
]
|
|
7308
8089
|
},
|
|
7309
8090
|
{
|
|
7310
8091
|
"type": "element",
|
|
7311
|
-
"name": "
|
|
8092
|
+
"name": "Liste",
|
|
8093
|
+
"attributes": {
|
|
8094
|
+
"type": "puce"
|
|
8095
|
+
},
|
|
7312
8096
|
"children": [
|
|
7313
|
-
{
|
|
7314
|
-
"type": "text",
|
|
7315
|
-
"text": "Vous devrez également régler les "
|
|
7316
|
-
},
|
|
7317
8097
|
{
|
|
7318
8098
|
"type": "element",
|
|
7319
|
-
"name": "
|
|
7320
|
-
"attributes": {
|
|
7321
|
-
"LienPublication": "F2329",
|
|
7322
|
-
"type": "Fiche d'information conditionnée",
|
|
7323
|
-
"audience": "Particuliers"
|
|
7324
|
-
},
|
|
8099
|
+
"name": "Item",
|
|
7325
8100
|
"children": [
|
|
7326
8101
|
{
|
|
7327
|
-
"type": "
|
|
7328
|
-
"
|
|
8102
|
+
"type": "element",
|
|
8103
|
+
"name": "Paragraphe",
|
|
8104
|
+
"children": [
|
|
8105
|
+
{
|
|
8106
|
+
"type": "element",
|
|
8107
|
+
"name": "LienInterne",
|
|
8108
|
+
"attributes": {
|
|
8109
|
+
"LienPublication": "R1281",
|
|
8110
|
+
"type": "Formulaire",
|
|
8111
|
+
"audience": "Particuliers"
|
|
8112
|
+
},
|
|
8113
|
+
"children": [
|
|
8114
|
+
{
|
|
8115
|
+
"type": "text",
|
|
8116
|
+
"text": "Notice explicative"
|
|
8117
|
+
}
|
|
8118
|
+
]
|
|
8119
|
+
},
|
|
8120
|
+
{
|
|
8121
|
+
"type": "text",
|
|
8122
|
+
"text": " (en particulier celle relative aux revenus des valeurs et capitaux mobiliers)"
|
|
8123
|
+
}
|
|
8124
|
+
]
|
|
7329
8125
|
}
|
|
7330
8126
|
]
|
|
7331
8127
|
},
|
|
7332
|
-
{
|
|
7333
|
-
"type": "text",
|
|
7334
|
-
"text": " ("
|
|
7335
|
-
},
|
|
7336
8128
|
{
|
|
7337
8129
|
"type": "element",
|
|
7338
|
-
"name": "
|
|
8130
|
+
"name": "Item",
|
|
7339
8131
|
"children": [
|
|
7340
8132
|
{
|
|
7341
|
-
"type": "
|
|
7342
|
-
"
|
|
7343
|
-
|
|
7344
|
-
|
|
7345
|
-
|
|
7346
|
-
|
|
7347
|
-
|
|
7348
|
-
|
|
7349
|
-
|
|
7350
|
-
|
|
7351
|
-
|
|
7352
|
-
|
|
7353
|
-
|
|
7354
|
-
|
|
7355
|
-
|
|
7356
|
-
|
|
7357
|
-
|
|
7358
|
-
|
|
7359
|
-
|
|
7360
|
-
|
|
7361
|
-
|
|
7362
|
-
|
|
7363
|
-
|
|
7364
|
-
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|
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|
7411
|
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{
|
|
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|
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"type": "text",
|
|
7413
|
-
"text": "dividendes"
|
|
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|
+
"type": "element",
|
|
8134
|
+
"name": "Paragraphe",
|
|
8135
|
+
"children": [
|
|
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|
+
{
|
|
8137
|
+
"type": "element",
|
|
8138
|
+
"name": "LienExterne",
|
|
8139
|
+
"attributes": {
|
|
8140
|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm"
|
|
8141
|
+
},
|
|
8142
|
+
"children": [
|
|
8143
|
+
{
|
|
8144
|
+
"type": "text",
|
|
8145
|
+
"text": "Brochure pratique de l'impôt sur le revenu"
|
|
8146
|
+
}
|
|
8147
|
+
]
|
|
8148
|
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}
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|
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]
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|
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}
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|
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]
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|
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},
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|
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{
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|
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"type": "element",
|
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|
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"name": "Item",
|
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|
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"children": [
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|
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{
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
8161
|
+
{
|
|
8162
|
+
"type": "text",
|
|
8163
|
+
"text": "Justificatifs remis par les établissements payeurs ("
|
|
8164
|
+
},
|
|
8165
|
+
{
|
|
8166
|
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"type": "element",
|
|
8167
|
+
"name": "LienInterne",
|
|
8168
|
+
"attributes": {
|
|
8169
|
+
"LienPublication": "R10883",
|
|
8170
|
+
"type": "Formulaire",
|
|
8171
|
+
"audience": "Particuliers"
|
|
8172
|
+
},
|
|
8173
|
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"children": [
|
|
8174
|
+
{
|
|
8175
|
+
"type": "text",
|
|
8176
|
+
"text": "formulaire IFU"
|
|
8177
|
+
}
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|
8178
|
+
]
|
|
8179
|
+
},
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|
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{
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|
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"type": "text",
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|
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|
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"text": ")"
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|
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}
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|
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]
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|
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}
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|
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]
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|
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}
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]
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},
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|
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{
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|
+
"type": "element",
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|
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|
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"name": "Paragraphe",
|
|
8193
|
+
"children": [
|
|
8194
|
+
{
|
|
8195
|
+
"type": "text",
|
|
8196
|
+
"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
|
|
8197
|
+
}
|
|
8198
|
+
]
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|
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}
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|
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]
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|
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}
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|
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|
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|
]
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|
},
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|
7417
|
-
{
|
|
7418
|
-
"type": "text",
|
|
7419
|
-
"text": " et plus-values) du PEA dépend de la date de vos retraits."
|
|
7420
|
-
}
|
|
7421
|
-
]
|
|
7422
|
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},
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|
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{
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7424
|
-
"type": "element",
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|
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|
-
"name": "BlocCas",
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|
7426
|
-
"attributes": {
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|
7427
|
-
"affichage": "radio"
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|
7428
|
-
},
|
|
7429
|
-
"children": [
|
|
7430
8206
|
{
|
|
7431
8207
|
"type": "element",
|
|
7432
8208
|
"name": "Cas",
|
|
@@ -7437,7 +8213,7 @@
|
|
|
7437
8213
|
"children": [
|
|
7438
8214
|
{
|
|
7439
8215
|
"type": "text",
|
|
7440
|
-
"text": "Retrait ou rachat
|
|
8216
|
+
"text": "Retrait ou rachat avant 5 ans"
|
|
7441
8217
|
}
|
|
7442
8218
|
]
|
|
7443
8219
|
},
|
|
@@ -7449,7 +8225,7 @@
|
|
|
7449
8225
|
"type": "element",
|
|
7450
8226
|
"name": "estVrai",
|
|
7451
8227
|
"attributes": {
|
|
7452
|
-
"var": "
|
|
8228
|
+
"var": "T11518"
|
|
7453
8229
|
}
|
|
7454
8230
|
}
|
|
7455
8231
|
]
|
|
@@ -7460,127 +8236,175 @@
|
|
|
7460
8236
|
"children": [
|
|
7461
8237
|
{
|
|
7462
8238
|
"type": "text",
|
|
7463
|
-
"text": "
|
|
7464
|
-
}
|
|
8239
|
+
"text": "Si vous avez effectué un retrait ou un rachat avant les 5 ans de votre PEA, le gain net réalisé depuis l'ouverture du plan est imposé."
|
|
8240
|
+
}
|
|
8241
|
+
]
|
|
8242
|
+
},
|
|
8243
|
+
{
|
|
8244
|
+
"type": "element",
|
|
8245
|
+
"name": "Paragraphe",
|
|
8246
|
+
"children": [
|
|
8247
|
+
{
|
|
8248
|
+
"type": "text",
|
|
8249
|
+
"text": "Le gain net correspond à la différence entre les montants suivants :"
|
|
8250
|
+
}
|
|
8251
|
+
]
|
|
8252
|
+
},
|
|
8253
|
+
{
|
|
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|
+
"type": "element",
|
|
8255
|
+
"name": "Liste",
|
|
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|
+
"attributes": {
|
|
8257
|
+
"type": "puce"
|
|
8258
|
+
},
|
|
8259
|
+
"children": [
|
|
7465
8260
|
{
|
|
7466
8261
|
"type": "element",
|
|
7467
|
-
"name": "
|
|
7468
|
-
"attributes": {
|
|
7469
|
-
"LienID": "R2773",
|
|
7470
|
-
"type": "Définition de glossaire"
|
|
7471
|
-
},
|
|
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|
+
"name": "Item",
|
|
7472
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|
"children": [
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|
{
|
|
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|
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"type": "
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|
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|
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"
|
|
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|
+
"type": "element",
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|
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|
+
"name": "Paragraphe",
|
|
8267
|
+
"children": [
|
|
8268
|
+
{
|
|
8269
|
+
"type": "text",
|
|
8270
|
+
"text": "Valeur liquidative du PEA à la date du retrait"
|
|
8271
|
+
}
|
|
8272
|
+
]
|
|
7476
8273
|
}
|
|
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8274
|
]
|
|
7478
8275
|
},
|
|
7479
|
-
{
|
|
7480
|
-
"type": "text",
|
|
7481
|
-
"text": " versée après l'expiration de la 8"
|
|
7482
|
-
},
|
|
7483
8276
|
{
|
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7484
8277
|
"type": "element",
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|
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"name": "
|
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|
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"name": "Item",
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7486
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|
"children": [
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|
{
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|
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"type": "
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|
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|
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"
|
|
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|
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"type": "element",
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|
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|
+
"name": "Paragraphe",
|
|
8283
|
+
"children": [
|
|
8284
|
+
{
|
|
8285
|
+
"type": "text",
|
|
8286
|
+
"text": "Versements effectués sur le plan depuis son ouverture"
|
|
8287
|
+
}
|
|
8288
|
+
]
|
|
7490
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|
}
|
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7491
8290
|
]
|
|
7492
|
-
}
|
|
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|
+
}
|
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|
+
]
|
|
8293
|
+
},
|
|
8294
|
+
{
|
|
8295
|
+
"type": "element",
|
|
8296
|
+
"name": "Paragraphe",
|
|
8297
|
+
"children": [
|
|
7493
8298
|
{
|
|
7494
8299
|
"type": "text",
|
|
7495
|
-
"text": "
|
|
8300
|
+
"text": "Vous pouvez choisir l'un des 2 modes d'imposition suivants :"
|
|
7496
8301
|
}
|
|
7497
8302
|
]
|
|
7498
8303
|
},
|
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|
{
|
|
7500
8305
|
"type": "element",
|
|
7501
|
-
"name": "
|
|
8306
|
+
"name": "Liste",
|
|
8307
|
+
"attributes": {
|
|
8308
|
+
"type": "puce"
|
|
8309
|
+
},
|
|
7502
8310
|
"children": [
|
|
7503
8311
|
{
|
|
7504
8312
|
"type": "element",
|
|
7505
|
-
"name": "
|
|
7506
|
-
"children": [
|
|
7507
|
-
{
|
|
7508
|
-
"type": "text",
|
|
7509
|
-
"text": "À savoir"
|
|
7510
|
-
}
|
|
7511
|
-
]
|
|
7512
|
-
},
|
|
7513
|
-
{
|
|
7514
|
-
"type": "element",
|
|
7515
|
-
"name": "Paragraphe",
|
|
8313
|
+
"name": "Item",
|
|
7516
8314
|
"children": [
|
|
7517
|
-
{
|
|
7518
|
-
"type": "text",
|
|
7519
|
-
"text": "la rente viagère est soumise aux "
|
|
7520
|
-
},
|
|
7521
8315
|
{
|
|
7522
8316
|
"type": "element",
|
|
7523
|
-
"name": "
|
|
8317
|
+
"name": "Paragraphe",
|
|
7524
8318
|
"children": [
|
|
7525
8319
|
{
|
|
7526
8320
|
"type": "text",
|
|
7527
|
-
"text": "
|
|
8321
|
+
"text": "Prélèvement forfaitaire unique (PFU) de "
|
|
8322
|
+
},
|
|
8323
|
+
{
|
|
8324
|
+
"type": "element",
|
|
8325
|
+
"name": "Valeur",
|
|
8326
|
+
"children": [
|
|
8327
|
+
{
|
|
8328
|
+
"type": "text",
|
|
8329
|
+
"text": "30 %"
|
|
8330
|
+
}
|
|
8331
|
+
]
|
|
8332
|
+
},
|
|
8333
|
+
{
|
|
8334
|
+
"type": "text",
|
|
8335
|
+
"text": " (appelé également "
|
|
8336
|
+
},
|
|
8337
|
+
{
|
|
8338
|
+
"type": "element",
|
|
8339
|
+
"name": "Citation",
|
|
8340
|
+
"children": [
|
|
8341
|
+
{
|
|
8342
|
+
"type": "text",
|
|
8343
|
+
"text": "flat tax"
|
|
8344
|
+
}
|
|
8345
|
+
]
|
|
8346
|
+
},
|
|
8347
|
+
{
|
|
8348
|
+
"type": "text",
|
|
8349
|
+
"text": ")"
|
|
7528
8350
|
}
|
|
7529
8351
|
]
|
|
7530
|
-
}
|
|
7531
|
-
|
|
7532
|
-
|
|
7533
|
-
|
|
7534
|
-
|
|
8352
|
+
}
|
|
8353
|
+
]
|
|
8354
|
+
},
|
|
8355
|
+
{
|
|
8356
|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
8358
|
+
"children": [
|
|
7535
8359
|
{
|
|
7536
8360
|
"type": "element",
|
|
7537
|
-
"name": "
|
|
7538
|
-
"attributes": {
|
|
7539
|
-
"LienPublication": "F2329",
|
|
7540
|
-
"type": "Fiche d'information conditionnée",
|
|
7541
|
-
"audience": "Particuliers"
|
|
7542
|
-
},
|
|
8361
|
+
"name": "Paragraphe",
|
|
7543
8362
|
"children": [
|
|
7544
8363
|
{
|
|
7545
8364
|
"type": "text",
|
|
7546
|
-
"text": "
|
|
8365
|
+
"text": "Barème progressif"
|
|
7547
8366
|
}
|
|
7548
8367
|
]
|
|
7549
|
-
},
|
|
7550
|
-
{
|
|
7551
|
-
"type": "text",
|
|
7552
|
-
"text": "."
|
|
7553
8368
|
}
|
|
7554
8369
|
]
|
|
7555
8370
|
}
|
|
7556
8371
|
]
|
|
7557
|
-
}
|
|
7558
|
-
]
|
|
7559
|
-
},
|
|
7560
|
-
{
|
|
7561
|
-
"type": "element",
|
|
7562
|
-
"name": "Cas",
|
|
7563
|
-
"children": [
|
|
8372
|
+
},
|
|
7564
8373
|
{
|
|
7565
8374
|
"type": "element",
|
|
7566
|
-
"name": "
|
|
8375
|
+
"name": "Paragraphe",
|
|
7567
8376
|
"children": [
|
|
7568
8377
|
{
|
|
7569
8378
|
"type": "text",
|
|
7570
|
-
"text": "
|
|
7571
|
-
}
|
|
7572
|
-
]
|
|
7573
|
-
},
|
|
7574
|
-
{
|
|
7575
|
-
"type": "element",
|
|
7576
|
-
"name": "Condition",
|
|
7577
|
-
"children": [
|
|
8379
|
+
"text": "Les revenus sont soumis à un prélèvement forfaitaire unique (PFU) de "
|
|
8380
|
+
},
|
|
7578
8381
|
{
|
|
7579
8382
|
"type": "element",
|
|
7580
|
-
"name": "
|
|
7581
|
-
"
|
|
7582
|
-
|
|
7583
|
-
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+
"name": "Valeur",
|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "30 %"
|
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|
+
}
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
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|
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"type": "text",
|
|
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|
+
"text": " (appelé également "
|
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|
+
},
|
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|
+
{
|
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|
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"type": "element",
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"name": "Citation",
|
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"children": [
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|
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|
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{
|
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"type": "text",
|
|
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|
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"text": "flat tax"
|
|
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|
+
}
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|
+
]
|
|
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|
+
},
|
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|
+
{
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"type": "text",
|
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|
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"text": ")."
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|
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|
},
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@@ -7590,21 +8414,54 @@
|
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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": "Ce prélèvement est constitué de l'impôt sur le revenu ("
|
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|
+
},
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|
+
{
|
|
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|
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"type": "element",
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"name": "Valeur",
|
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"children": [
|
|
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|
+
{
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"type": "text",
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"text": "12,8 %"
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+
}
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+
]
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+
},
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{
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"type": "text",
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"text": ") et des "
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+
},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F2329",
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"type": "Fiche d'information conditionnée",
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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": "prélèvements sociaux"
|
|
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|
+
}
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|
+
]
|
|
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|
+
},
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+
{
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"type": "text",
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"text": " ("
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{
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|
"type": "element",
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"name": "
|
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"name": "Valeur",
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|
"children": [
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|
{
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|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "17,20 %"
|
|
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8459
|
}
|
|
7603
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|
]
|
|
7604
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|
},
|
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|
{
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|
"type": "text",
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|
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"text": "
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+
"text": ")."
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|
}
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|
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|
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|
|
@@ -7614,106 +8471,64 @@
|
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|
"children": [
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|
{
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|
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|
"type": "text",
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|
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|
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"text": "
|
|
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|
+
"text": "Vous pouvez opter pour le "
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|
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|
},
|
|
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|
{
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|
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|
"type": "element",
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|
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"name": "
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "F1419",
|
|
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|
+
"type": "Fiche Question-réponse conditionnée",
|
|
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|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
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8484
|
"children": [
|
|
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|
{
|
|
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8486
|
"type": "text",
|
|
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|
-
"text": "
|
|
8487
|
+
"text": "barème progressif de l'impôt sur le revenu"
|
|
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|
}
|
|
7627
8489
|
]
|
|
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|
},
|
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|
{
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|
"type": "text",
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|
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"text": "
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|
-
}
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|
-
]
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|
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|
-
},
|
|
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|
-
{
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|
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|
-
"type": "element",
|
|
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|
-
"name": "ASavoir",
|
|
7638
|
-
"children": [
|
|
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|
+
"text": ", selon votre "
|
|
8494
|
+
},
|
|
7639
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "F1419",
|
|
8500
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
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|
+
"audience": "Particuliers"
|
|
8502
|
+
},
|
|
7642
8503
|
"children": [
|
|
7643
8504
|
{
|
|
7644
8505
|
"type": "text",
|
|
7645
|
-
"text": "
|
|
8506
|
+
"text": "tranche marginale d'imposition"
|
|
7646
8507
|
}
|
|
7647
8508
|
]
|
|
7648
8509
|
},
|
|
8510
|
+
{
|
|
8511
|
+
"type": "text",
|
|
8512
|
+
"text": ". Vous devrez régler les "
|
|
8513
|
+
},
|
|
7649
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|
{
|
|
7650
8515
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
8518
|
+
"LienPublication": "F2329",
|
|
8519
|
+
"type": "Fiche d'information conditionnée",
|
|
8520
|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
7652
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|
"children": [
|
|
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8523
|
{
|
|
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8524
|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
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"name": "Valeur",
|
|
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|
-
"children": [
|
|
7661
|
-
{
|
|
7662
|
-
"type": "text",
|
|
7663
|
-
"text": "17,20 %"
|
|
7664
|
-
}
|
|
7665
|
-
]
|
|
7666
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": " de "
|
|
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|
-
},
|
|
7671
|
-
{
|
|
7672
|
-
"type": "element",
|
|
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|
-
"name": "LienInterne",
|
|
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|
-
"attributes": {
|
|
7675
|
-
"LienPublication": "F2329",
|
|
7676
|
-
"type": "Fiche d'information conditionnée",
|
|
7677
|
-
"audience": "Particuliers"
|
|
7678
|
-
},
|
|
7679
|
-
"children": [
|
|
7680
|
-
{
|
|
7681
|
-
"type": "text",
|
|
7682
|
-
"text": "prélèvements sociaux (CSG, CRDS)"
|
|
7683
|
-
}
|
|
7684
|
-
]
|
|
7685
|
-
},
|
|
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|
-
{
|
|
7687
|
-
"type": "text",
|
|
7688
|
-
"text": "."
|
|
8525
|
+
"text": "prélèvements sociaux"
|
|
7689
8526
|
}
|
|
7690
8527
|
]
|
|
7691
|
-
}
|
|
7692
|
-
]
|
|
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|
-
}
|
|
7694
|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Cas",
|
|
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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": [
|
|
7704
|
-
{
|
|
7705
|
-
"type": "text",
|
|
7706
|
-
"text": "Retrait ou rachat avant 5 ans"
|
|
7707
|
-
}
|
|
7708
|
-
]
|
|
7709
|
-
},
|
|
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|
-
{
|
|
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|
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"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
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|
+
},
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": " ("
|
|
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8532
|
},
|
|
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8533
|
{
|
|
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|
"type": "element",
|
|
@@ -7721,13 +8536,13 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
7723
8538
|
"type": "text",
|
|
7724
|
-
"text": "
|
|
8539
|
+
"text": "17,20 %"
|
|
7725
8540
|
}
|
|
7726
8541
|
]
|
|
7727
8542
|
},
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "."
|
|
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|
+
"text": ")."
|
|
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|
}
|
|
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8547
|
]
|
|
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8548
|
},
|
|
@@ -7737,7 +8552,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
7740
|
-
"text": "
|
|
8555
|
+
"text": "Dans certaines situations, les retraits anticipés bénéficient d'une exonération, notamment dans les cas suivants :"
|
|
7741
8556
|
}
|
|
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8557
|
]
|
|
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|
},
|
|
@@ -7758,7 +8573,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
7760
8575
|
"type": "text",
|
|
7761
|
-
"text": "
|
|
8576
|
+
"text": "Décès du titulaire du plan"
|
|
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8577
|
}
|
|
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8578
|
]
|
|
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8579
|
}
|
|
@@ -7774,9 +8589,49 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
8592
|
+
"text": "Affectation des sommes au financement de la création ou de la reprise d'une entreprise, sous conditions"
|
|
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|
+
}
|
|
8594
|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
8602
|
+
"name": "ANoter",
|
|
8603
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
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|
+
"children": [
|
|
8608
|
+
{
|
|
8609
|
+
"type": "text",
|
|
8610
|
+
"text": "À noter"
|
|
8611
|
+
}
|
|
8612
|
+
]
|
|
8613
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
8618
|
+
{
|
|
8619
|
+
"type": "text",
|
|
8620
|
+
"text": "les prélèvements sociaux (CSG, CRDS) au taux de "
|
|
8621
|
+
},
|
|
8622
|
+
{
|
|
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|
+
"type": "element",
|
|
8624
|
+
"name": "Valeur",
|
|
8625
|
+
"children": [
|
|
8626
|
+
{
|
|
8627
|
+
"type": "text",
|
|
8628
|
+
"text": "17,20 %"
|
|
7778
8629
|
}
|
|
7779
8630
|
]
|
|
8631
|
+
},
|
|
8632
|
+
{
|
|
8633
|
+
"type": "text",
|
|
8634
|
+
"text": " restent dus."
|
|
7780
8635
|
}
|
|
7781
8636
|
]
|
|
7782
8637
|
}
|
|
@@ -7788,7 +8643,26 @@
|
|
|
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8643
|
"children": [
|
|
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|
{
|
|
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8645
|
"type": "text",
|
|
7791
|
-
"text": "
|
|
8646
|
+
"text": "Pour faire votre "
|
|
8647
|
+
},
|
|
8648
|
+
{
|
|
8649
|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
8652
|
+
"LienPublication": "R1280",
|
|
8653
|
+
"type": "Téléservice",
|
|
8654
|
+
"audience": "Particuliers"
|
|
8655
|
+
},
|
|
8656
|
+
"children": [
|
|
8657
|
+
{
|
|
8658
|
+
"type": "text",
|
|
8659
|
+
"text": "déclaration de revenus"
|
|
8660
|
+
}
|
|
8661
|
+
]
|
|
8662
|
+
},
|
|
8663
|
+
{
|
|
8664
|
+
"type": "text",
|
|
8665
|
+
"text": ", vous pouvez consulter les documents suivants :"
|
|
7792
8666
|
}
|
|
7793
8667
|
]
|
|
7794
8668
|
},
|
|
@@ -7807,9 +8681,24 @@
|
|
|
7807
8681
|
"type": "element",
|
|
7808
8682
|
"name": "Paragraphe",
|
|
7809
8683
|
"children": [
|
|
8684
|
+
{
|
|
8685
|
+
"type": "element",
|
|
8686
|
+
"name": "LienInterne",
|
|
8687
|
+
"attributes": {
|
|
8688
|
+
"LienPublication": "R1281",
|
|
8689
|
+
"type": "Formulaire",
|
|
8690
|
+
"audience": "Particuliers"
|
|
8691
|
+
},
|
|
8692
|
+
"children": [
|
|
8693
|
+
{
|
|
8694
|
+
"type": "text",
|
|
8695
|
+
"text": "Notice explicative"
|
|
8696
|
+
}
|
|
8697
|
+
]
|
|
8698
|
+
},
|
|
7810
8699
|
{
|
|
7811
8700
|
"type": "text",
|
|
7812
|
-
"text": "
|
|
8701
|
+
"text": " (en particulier celle relative aux revenus des valeurs et capitaux mobiliers)"
|
|
7813
8702
|
}
|
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8703
|
]
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|
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}
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|
@@ -7824,73 +8713,68 @@
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|
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8713
|
"name": "Paragraphe",
|
|
7825
8714
|
"children": [
|
|
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8715
|
{
|
|
7827
|
-
"type": "
|
|
7828
|
-
"
|
|
8716
|
+
"type": "element",
|
|
8717
|
+
"name": "LienExterne",
|
|
8718
|
+
"attributes": {
|
|
8719
|
+
"URL": "https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2021/accueil.htm"
|
|
8720
|
+
},
|
|
8721
|
+
"children": [
|
|
8722
|
+
{
|
|
8723
|
+
"type": "text",
|
|
8724
|
+
"text": "Brochure pratique de l'impôt sur le revenu"
|
|
8725
|
+
}
|
|
8726
|
+
]
|
|
7829
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|
}
|
|
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8728
|
]
|
|
7831
8729
|
}
|
|
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8730
|
]
|
|
7833
|
-
}
|
|
7834
|
-
]
|
|
7835
|
-
},
|
|
7836
|
-
{
|
|
7837
|
-
"type": "element",
|
|
7838
|
-
"name": "ASavoir",
|
|
7839
|
-
"children": [
|
|
7840
|
-
{
|
|
7841
|
-
"type": "element",
|
|
7842
|
-
"name": "Titre",
|
|
7843
|
-
"children": [
|
|
7844
|
-
{
|
|
7845
|
-
"type": "text",
|
|
7846
|
-
"text": "À savoir"
|
|
7847
|
-
}
|
|
7848
|
-
]
|
|
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8731
|
},
|
|
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|
{
|
|
7851
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|
"type": "element",
|
|
7852
|
-
"name": "
|
|
8734
|
+
"name": "Item",
|
|
7853
8735
|
"children": [
|
|
7854
|
-
{
|
|
7855
|
-
"type": "text",
|
|
7856
|
-
"text": "les revenus du PEA sont soumis aux "
|
|
7857
|
-
},
|
|
7858
8736
|
{
|
|
7859
8737
|
"type": "element",
|
|
7860
|
-
"name": "
|
|
8738
|
+
"name": "Paragraphe",
|
|
7861
8739
|
"children": [
|
|
7862
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|
{
|
|
7863
8741
|
"type": "text",
|
|
7864
|
-
"text": "
|
|
7865
|
-
}
|
|
7866
|
-
|
|
7867
|
-
|
|
7868
|
-
|
|
7869
|
-
|
|
7870
|
-
|
|
7871
|
-
|
|
7872
|
-
|
|
7873
|
-
|
|
7874
|
-
|
|
7875
|
-
|
|
7876
|
-
|
|
7877
|
-
|
|
7878
|
-
|
|
7879
|
-
|
|
7880
|
-
|
|
8742
|
+
"text": "Justificatifs remis par les établissements payeurs ("
|
|
8743
|
+
},
|
|
8744
|
+
{
|
|
8745
|
+
"type": "element",
|
|
8746
|
+
"name": "LienInterne",
|
|
8747
|
+
"attributes": {
|
|
8748
|
+
"LienPublication": "R10883",
|
|
8749
|
+
"type": "Formulaire",
|
|
8750
|
+
"audience": "Particuliers"
|
|
8751
|
+
},
|
|
8752
|
+
"children": [
|
|
8753
|
+
{
|
|
8754
|
+
"type": "text",
|
|
8755
|
+
"text": "formulaire IFU"
|
|
8756
|
+
}
|
|
8757
|
+
]
|
|
8758
|
+
},
|
|
7881
8759
|
{
|
|
7882
8760
|
"type": "text",
|
|
7883
|
-
"text": "
|
|
8761
|
+
"text": ")"
|
|
7884
8762
|
}
|
|
7885
8763
|
]
|
|
7886
|
-
},
|
|
7887
|
-
{
|
|
7888
|
-
"type": "text",
|
|
7889
|
-
"text": "."
|
|
7890
8764
|
}
|
|
7891
8765
|
]
|
|
7892
8766
|
}
|
|
7893
8767
|
]
|
|
8768
|
+
},
|
|
8769
|
+
{
|
|
8770
|
+
"type": "element",
|
|
8771
|
+
"name": "Paragraphe",
|
|
8772
|
+
"children": [
|
|
8773
|
+
{
|
|
8774
|
+
"type": "text",
|
|
8775
|
+
"text": "Si un montant pré-rempli est inexact, vous devez le corriger ou le compléter."
|
|
8776
|
+
}
|
|
8777
|
+
]
|
|
7894
8778
|
}
|
|
7895
8779
|
]
|
|
7896
8780
|
}
|
|
@@ -9238,7 +10122,7 @@
|
|
|
9238
10122
|
"name": "Reference",
|
|
9239
10123
|
"attributes": {
|
|
9240
10124
|
"type": "Texte de référence",
|
|
9241
|
-
"URL": "https://www.legifrance.gouv.fr/codes/
|
|
10125
|
+
"URL": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006197209/#LEGISCTA000006197209",
|
|
9242
10126
|
"ID": "R36373"
|
|
9243
10127
|
},
|
|
9244
10128
|
"children": [
|