@socialgouv/fiches-vdd 2.394.0 → 2.397.0

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (384) hide show
  1. package/CHANGELOG.md +21 -0
  2. package/data/associations/F17554.json +1 -1
  3. package/data/associations/F31677.json +16 -2
  4. package/data/associations/F34246.json +112 -40
  5. package/data/associations/R18901.json +0 -34
  6. package/data/associations/R19859.json +1 -1
  7. package/data/associations/R2970.json +1 -1
  8. package/data/index.json +322 -120
  9. package/data/particuliers/F10008.json +2 -2
  10. package/data/particuliers/F1026.json +1 -1
  11. package/data/particuliers/F10404.json +35 -108
  12. package/data/particuliers/F10696.json +49 -132
  13. package/data/particuliers/F1109.json +73 -65
  14. package/data/particuliers/F11093.json +8 -8
  15. package/data/particuliers/F11094.json +2 -2
  16. package/data/particuliers/F11301.json +3 -73
  17. package/data/particuliers/F1159.json +260 -95
  18. package/data/particuliers/F1214.json +1 -1
  19. package/data/particuliers/F12389.json +1 -1
  20. package/data/particuliers/F12394.json +1 -1
  21. package/data/particuliers/F12842.json +209 -744
  22. package/data/particuliers/F1292.json +53 -8
  23. package/data/particuliers/F13104.json +7 -7
  24. package/data/particuliers/F13243.json +5 -5
  25. package/data/particuliers/F1351.json +3 -3
  26. package/data/particuliers/F1358.json +73 -65
  27. package/data/particuliers/F13605.json +73 -65
  28. package/data/particuliers/F1362.json +29 -3
  29. package/data/particuliers/F1370.json +214 -111
  30. package/data/particuliers/F13845.json +6 -6
  31. package/data/particuliers/F13861.json +1 -1
  32. package/data/particuliers/F13890.json +1 -1
  33. package/data/particuliers/F13941.json +3 -3
  34. package/data/particuliers/F13974.json +1 -1
  35. package/data/particuliers/F14043.json +3 -3
  36. package/data/particuliers/F14044.json +2 -2
  37. package/data/particuliers/F14060.json +13 -3
  38. package/data/particuliers/F14101.json +4 -4
  39. package/data/particuliers/F1433.json +1 -1
  40. package/data/particuliers/F14710.json +42 -2
  41. package/data/particuliers/F14728.json +2 -2
  42. package/data/particuliers/F14876.json +73 -65
  43. package/data/particuliers/F1489.json +0 -80
  44. package/data/particuliers/F14930.json +1 -1
  45. package/data/particuliers/F14953.json +1 -1
  46. package/data/particuliers/F15112.json +1153 -561
  47. package/data/particuliers/F1538.json +0 -45
  48. package/data/particuliers/F15396.json +1 -1
  49. package/data/particuliers/F15504.json +4 -4
  50. package/data/particuliers/F15522.json +2 -2
  51. package/data/particuliers/F15675.json +12 -12
  52. package/data/particuliers/F15819.json +65 -30
  53. package/data/particuliers/F16085.json +442 -9
  54. package/data/particuliers/F16096.json +46 -12
  55. package/data/particuliers/F1613.json +9 -9
  56. package/data/particuliers/F1617.json +2 -2
  57. package/data/particuliers/F1618.json +256 -55
  58. package/data/particuliers/F1619.json +20 -20
  59. package/data/particuliers/F1620.json +28 -28
  60. package/data/particuliers/F1621.json +55 -82
  61. package/data/particuliers/F1626.json +59 -59
  62. package/data/particuliers/F16336.json +6 -6
  63. package/data/particuliers/F16337.json +6 -6
  64. package/data/particuliers/F16344.json +2 -2
  65. package/data/particuliers/F16507.json +2 -2
  66. package/data/particuliers/F1656.json +5993 -3601
  67. package/data/particuliers/F1663.json +1 -1
  68. package/data/particuliers/F1686.json +1 -1
  69. package/data/particuliers/F16871.json +13 -13
  70. package/data/particuliers/F1690.json +118 -6
  71. package/data/particuliers/F16940.json +8 -8
  72. package/data/particuliers/F1725.json +3 -3
  73. package/data/particuliers/F1745.json +5 -5
  74. package/data/particuliers/F1761.json +5 -5
  75. package/data/particuliers/F1783.json +0 -10
  76. package/data/particuliers/F179.json +1 -1
  77. package/data/particuliers/F17904.json +3 -3
  78. package/data/particuliers/F1800.json +0 -70
  79. package/data/particuliers/F1857.json +1 -1
  80. package/data/particuliers/F1874.json +1 -1
  81. package/data/particuliers/F18848.json +1 -1
  82. package/data/particuliers/F18872.json +22 -1
  83. package/data/particuliers/F1894.json +1 -1
  84. package/data/particuliers/F18954.json +2 -2
  85. package/data/particuliers/F1922.json +73 -65
  86. package/data/particuliers/F1930.json +2 -2
  87. package/data/particuliers/F19643.json +2 -2
  88. package/data/particuliers/F19666.json +2 -2
  89. package/data/particuliers/F2025.json +69 -9
  90. package/data/particuliers/F2066.json +1 -1
  91. package/data/particuliers/F2088.json +8 -8
  92. package/data/particuliers/F2091.json +23 -23
  93. package/data/particuliers/F2093.json +3 -3
  94. package/data/particuliers/F2110.json +5 -5
  95. package/data/particuliers/F21105.json +2 -2
  96. package/data/particuliers/F2124.json +90 -4
  97. package/data/particuliers/F213.json +346 -3
  98. package/data/particuliers/F2146.json +1 -1
  99. package/data/particuliers/F21551.json +2 -2
  100. package/data/particuliers/F21552.json +6 -6
  101. package/data/particuliers/F2158.json +2 -2
  102. package/data/particuliers/F2169.json +73 -65
  103. package/data/particuliers/F21819.json +1 -1
  104. package/data/particuliers/F2252.json +1 -1
  105. package/data/particuliers/F2258.json +2 -2
  106. package/data/particuliers/F2326.json +1 -1
  107. package/data/particuliers/F2355.json +265 -209
  108. package/data/particuliers/F2366.json +92 -1
  109. package/data/particuliers/F2402.json +20 -4
  110. package/data/particuliers/F245.json +45 -50
  111. package/data/particuliers/F24610.json +1 -1
  112. package/data/particuliers/F24617.json +2 -2
  113. package/data/particuliers/F248.json +4 -50
  114. package/data/particuliers/F2485.json +1 -1
  115. package/data/particuliers/F2504.json +1 -1
  116. package/data/particuliers/F2541.json +7 -7
  117. package/data/particuliers/F2543.json +1 -1
  118. package/data/particuliers/F2544.json +3 -3
  119. package/data/particuliers/F2559.json +1 -1
  120. package/data/particuliers/F2562.json +2 -2
  121. package/data/particuliers/F2565.json +1194 -999
  122. package/data/particuliers/F2572.json +687 -543
  123. package/data/particuliers/F2574.json +1 -1
  124. package/data/particuliers/F2686.json +126 -18
  125. package/data/particuliers/F2825.json +452 -87
  126. package/data/particuliers/F2889.json +1 -1
  127. package/data/particuliers/F2918.json +1 -1
  128. package/data/particuliers/F2981.json +1 -1
  129. package/data/particuliers/F2991.json +1172 -236
  130. package/data/particuliers/F3059.json +3 -13
  131. package/data/particuliers/F31044.json +270 -3
  132. package/data/particuliers/F31117.json +8 -4
  133. package/data/particuliers/F31141.json +1 -1
  134. package/data/particuliers/F31151.json +196 -238
  135. package/data/particuliers/F31249.json +1 -1
  136. package/data/particuliers/F31269.json +1 -1
  137. package/data/particuliers/F31270.json +138 -104
  138. package/data/particuliers/F31301.json +126 -270
  139. package/data/particuliers/F31388.json +2 -2
  140. package/data/particuliers/F31408.json +1 -1
  141. package/data/particuliers/F31434.json +2 -2
  142. package/data/particuliers/F31472.json +1 -1
  143. package/data/particuliers/F31541.json +3 -3
  144. package/data/particuliers/F3161.json +3 -13
  145. package/data/particuliers/F31697.json +1 -1
  146. package/data/particuliers/F31699.json +3 -3
  147. package/data/particuliers/F32057.json +1 -1
  148. package/data/particuliers/F32103.json +196 -16
  149. package/data/particuliers/F32108.json +1 -1
  150. package/data/particuliers/F32126.json +2 -2
  151. package/data/particuliers/F32127.json +4 -4
  152. package/data/particuliers/F32128.json +2 -2
  153. package/data/particuliers/F32574.json +1 -1
  154. package/data/particuliers/F32700.json +120 -0
  155. package/data/particuliers/F32707.json +1 -1
  156. package/data/particuliers/F32743.json +16 -16
  157. package/data/particuliers/F32744.json +302 -4
  158. package/data/particuliers/F32787.json +178 -4
  159. package/data/particuliers/F32810.json +8 -41
  160. package/data/particuliers/F32833.json +73 -65
  161. package/data/particuliers/F32885.json +1 -1
  162. package/data/particuliers/F32973.json +86 -3119
  163. package/data/particuliers/F33336.json +1 -1
  164. package/data/particuliers/F33452.json +3 -13
  165. package/data/particuliers/F33464.json +1 -1
  166. package/data/particuliers/F33671.json +90 -83
  167. package/data/particuliers/F33676.json +1 -1
  168. package/data/particuliers/F33694.json +94 -8
  169. package/data/particuliers/F34071.json +3 -3
  170. package/data/particuliers/F34102.json +254 -0
  171. package/data/particuliers/F34115.json +63 -119
  172. package/data/particuliers/F34157.json +1113 -284
  173. package/data/particuliers/F34396.json +1 -1
  174. package/data/particuliers/F34441.json +67 -2
  175. package/data/particuliers/F34533.json +1 -1
  176. package/data/particuliers/F34536.json +1 -1
  177. package/data/particuliers/F34665.json +1 -1
  178. package/data/particuliers/F34759.json +120 -252
  179. package/data/particuliers/F34769.json +4 -12
  180. package/data/particuliers/F34825.json +1 -1
  181. package/data/particuliers/F34956.json +1 -1
  182. package/data/particuliers/F35011.json +354 -149
  183. package/data/particuliers/F35124.json +1 -1
  184. package/data/particuliers/F35129.json +1 -1
  185. package/data/particuliers/F35295.json +73 -65
  186. package/data/particuliers/F35434.json +56 -8
  187. package/data/particuliers/F35435.json +0 -22
  188. package/data/particuliers/F35476.json +0 -69
  189. package/data/particuliers/F35603.json +0 -35
  190. package/data/particuliers/F35613.json +88 -3
  191. package/data/particuliers/F35876.json +1652 -469
  192. package/data/particuliers/F35890.json +1 -1
  193. package/data/particuliers/F35900.json +2727 -441
  194. package/data/particuliers/F36104.json +4445 -0
  195. package/data/particuliers/F36282.json +2 -2
  196. package/data/particuliers/F36341.json +14 -14
  197. package/data/particuliers/F407.json +244 -0
  198. package/data/particuliers/F488.json +22 -1
  199. package/data/particuliers/F492.json +9 -9
  200. package/data/particuliers/F496.json +1 -1
  201. package/data/particuliers/F50.json +175 -50
  202. package/data/particuliers/F530.json +1 -1
  203. package/data/particuliers/F72.json +2 -2
  204. package/data/particuliers/F744.json +7 -7
  205. package/data/particuliers/F794.json +12 -12
  206. package/data/particuliers/F801.json +8 -8
  207. package/data/particuliers/F804.json +4 -4
  208. package/data/particuliers/F812.json +4 -4
  209. package/data/particuliers/F816.json +169 -44
  210. package/data/particuliers/F819.json +2 -2
  211. package/data/particuliers/F904.json +1 -1
  212. package/data/particuliers/F920.json +4 -4
  213. package/data/particuliers/F930.json +2 -2
  214. package/data/particuliers/N10481.json +1 -1
  215. package/data/particuliers/N10515.json +1 -1
  216. package/data/particuliers/N144.json +12 -12
  217. package/data/particuliers/N20398.json +2 -2
  218. package/data/particuliers/N269.json +14 -0
  219. package/data/particuliers/N31336.json +73 -65
  220. package/data/particuliers/N321.json +2 -2
  221. package/data/particuliers/N349.json +3 -3
  222. package/data/particuliers/N378.json +2 -2
  223. package/data/particuliers/N379.json +1 -1
  224. package/data/particuliers/N381.json +8 -8
  225. package/data/particuliers/N392.json +5 -5
  226. package/data/particuliers/N431.json +1 -1
  227. package/data/particuliers/N518.json +1 -1
  228. package/data/particuliers/N530.json +1 -1
  229. package/data/particuliers/N553.json +2 -2
  230. package/data/particuliers/N67.json +2 -2
  231. package/data/particuliers/N84.json +73 -65
  232. package/data/particuliers/R10498.json +15 -5
  233. package/data/particuliers/R11307.json +5 -231
  234. package/data/particuliers/R12684.json +1 -1
  235. package/data/particuliers/R12713.json +2 -2
  236. package/data/particuliers/R1340.json +1 -1
  237. package/data/particuliers/R13775.json +0 -34
  238. package/data/particuliers/R1388.json +1 -1
  239. package/data/particuliers/R1392.json +1 -1
  240. package/data/particuliers/R1399.json +237 -6
  241. package/data/particuliers/R1400.json +2 -2
  242. package/data/particuliers/R14336.json +447 -0
  243. package/data/particuliers/R1444.json +34 -0
  244. package/data/particuliers/R16935.json +1 -1
  245. package/data/particuliers/R17466.json +34 -0
  246. package/data/particuliers/R17517.json +1 -1
  247. package/data/particuliers/R17964.json +4 -4
  248. package/data/particuliers/R1797.json +3 -3
  249. package/data/particuliers/R19824.json +1 -1
  250. package/data/particuliers/R21220.json +26 -6
  251. package/data/particuliers/R23564.json +3 -13
  252. package/data/particuliers/R24448.json +1 -1
  253. package/data/particuliers/R2459.json +34 -0
  254. package/data/particuliers/R2970.json +1 -1
  255. package/data/particuliers/R36296.json +1 -1
  256. package/data/particuliers/R40625.json +2 -2
  257. package/data/particuliers/R41580.json +1 -1
  258. package/data/particuliers/R42228.json +2 -2
  259. package/data/particuliers/R42229.json +2 -2
  260. package/data/particuliers/R42230.json +2 -2
  261. package/data/particuliers/R42708.json +1 -1
  262. package/data/particuliers/R42719.json +1 -1
  263. package/data/particuliers/R43033.json +1 -1
  264. package/data/particuliers/R44055.json +2 -2
  265. package/data/particuliers/R44056.json +17 -7
  266. package/data/particuliers/R47006.json +34 -0
  267. package/data/particuliers/R48755.json +2 -2
  268. package/data/particuliers/R48756.json +126 -4
  269. package/data/particuliers/R49072.json +2 -2
  270. package/data/particuliers/R49073.json +2 -2
  271. package/data/particuliers/R49074.json +242 -139
  272. package/data/particuliers/R49864.json +2 -2
  273. package/data/particuliers/R50597.json +1 -1
  274. package/data/particuliers/R50685.json +1 -1
  275. package/data/particuliers/R52875.json +1 -1
  276. package/data/particuliers/R53854.json +1 -1
  277. package/data/particuliers/R53855.json +1 -1
  278. package/data/particuliers/R56579.json +556 -0
  279. package/data/particuliers/R59633.json +1 -1
  280. package/data/particuliers/R59991.json +2 -2
  281. package/data/particuliers/R59992.json +1 -1
  282. package/data/particuliers/R60355.json +1 -1
  283. package/data/particuliers/R60356.json +1 -1
  284. package/data/particuliers/R60514.json +1 -1
  285. package/data/particuliers/R61572.json +34 -0
  286. package/data/particuliers/R61768.json +569 -0
  287. package/data/particuliers/R62005.json +370 -0
  288. package/data/particuliers/R62143.json +1 -1
  289. package/data/particuliers/R62322.json +338 -0
  290. package/data/particuliers/R62328.json +395 -0
  291. package/data/particuliers/R62348.json +448 -0
  292. package/data/particuliers/index.json +8 -0
  293. package/data/professionnels/F15504.json +4 -4
  294. package/data/professionnels/F21209.json +413 -175
  295. package/data/professionnels/F23208.json +1 -1
  296. package/data/professionnels/F23266.json +1 -1
  297. package/data/professionnels/F23369.json +1 -1
  298. package/data/professionnels/F23458.json +6262 -2147
  299. package/data/professionnels/F23749.json +2 -2
  300. package/data/professionnels/F23784.json +23 -2
  301. package/data/professionnels/F23961.json +1 -1
  302. package/data/professionnels/F2918.json +1 -1
  303. package/data/professionnels/F31118.json +2 -5
  304. package/data/professionnels/F31188.json +281 -31
  305. package/data/professionnels/F31190.json +887 -120
  306. package/data/professionnels/F31192.json +1695 -276
  307. package/data/professionnels/F31808.json +1 -1
  308. package/data/professionnels/F31849.json +38 -34
  309. package/data/professionnels/F32135.json +3 -3
  310. package/data/professionnels/F32886.json +1 -1
  311. package/data/professionnels/F33822.json +9 -39
  312. package/data/professionnels/F33841.json +2 -2
  313. package/data/professionnels/F35273.json +32 -1
  314. package/data/professionnels/F35822.json +1 -11
  315. package/data/professionnels/F35934.json +7738 -5931
  316. package/data/professionnels/F35991.json +265 -563
  317. package/data/professionnels/F36008.json +1 -1
  318. package/data/professionnels/F36017.json +365 -32
  319. package/data/professionnels/F36019.json +363 -30
  320. package/data/professionnels/F36020.json +363 -30
  321. package/data/professionnels/F36024.json +121 -10
  322. package/data/professionnels/F36025.json +121 -10
  323. package/data/professionnels/F36026.json +121 -10
  324. package/data/professionnels/N10779.json +1 -1
  325. package/data/professionnels/N10805.json +1 -1
  326. package/data/professionnels/N14601.json +3 -3
  327. package/data/professionnels/N22250.json +7 -7
  328. package/data/professionnels/N24265.json +1 -1
  329. package/data/professionnels/N31901.json +1 -1
  330. package/data/professionnels/R13775.json +0 -34
  331. package/data/professionnels/R1388.json +1 -1
  332. package/data/professionnels/R1392.json +1 -1
  333. package/data/professionnels/R14155.json +3 -3
  334. package/data/professionnels/R14156.json +200 -205
  335. package/data/professionnels/R14157.json +213 -140
  336. package/data/professionnels/R14336.json +40 -1
  337. package/data/professionnels/R14393.json +3 -13
  338. package/data/professionnels/R14527.json +10 -10
  339. package/data/professionnels/R15902.json +211 -138
  340. package/data/professionnels/R16393.json +3 -13
  341. package/data/professionnels/R17084.json +3 -13
  342. package/data/professionnels/R17157.json +3 -13
  343. package/data/professionnels/R17964.json +4 -4
  344. package/data/professionnels/R17969.json +98 -5
  345. package/data/professionnels/R1854.json +3 -13
  346. package/data/professionnels/R18901.json +0 -34
  347. package/data/professionnels/R19859.json +1 -1
  348. package/data/professionnels/R20083.json +3 -13
  349. package/data/professionnels/R20084.json +3 -13
  350. package/data/professionnels/R21712.json +3 -13
  351. package/data/professionnels/R22206.json +3 -13
  352. package/data/professionnels/R2970.json +1 -1
  353. package/data/professionnels/R31247.json +7 -19
  354. package/data/professionnels/R31441.json +14 -4
  355. package/data/professionnels/R31516.json +1 -1
  356. package/data/professionnels/R31736.json +3 -13
  357. package/data/professionnels/R33052.json +3 -13
  358. package/data/professionnels/R35397.json +1 -11
  359. package/data/professionnels/R35399.json +1 -11
  360. package/data/professionnels/R36345.json +3 -13
  361. package/data/professionnels/R37388.json +3 -13
  362. package/data/professionnels/R39418.json +1 -11
  363. package/data/professionnels/R42492.json +3 -13
  364. package/data/professionnels/R44891.json +3 -13
  365. package/data/professionnels/R48445.json +3 -13
  366. package/data/professionnels/R48448.json +3 -13
  367. package/data/professionnels/R48617.json +1 -11
  368. package/data/professionnels/R49677.json +47 -6
  369. package/data/professionnels/R50597.json +1 -1
  370. package/data/professionnels/R53017.json +24 -8
  371. package/data/professionnels/R54429.json +1 -1
  372. package/data/professionnels/R56579.json +74 -1
  373. package/data/professionnels/R56817.json +1 -1
  374. package/data/professionnels/R57436.json +1 -1
  375. package/data/professionnels/R57448.json +1 -1
  376. package/data/professionnels/R57872.json +472 -0
  377. package/data/professionnels/R57874.json +396 -52
  378. package/data/professionnels/R59292.json +3 -13
  379. package/data/professionnels/R60912.json +34 -0
  380. package/data/professionnels/R61071.json +3 -13
  381. package/data/professionnels/R61072.json +3 -13
  382. package/data/professionnels/R61572.json +34 -0
  383. package/data/professionnels/index.json +1 -0
  384. package/package.json +1 -1
@@ -352,6 +352,204 @@
352
352
  }
353
353
  ]
354
354
  },
355
+ {
356
+ "type": "element",
357
+ "name": "Texte",
358
+ "children": [
359
+ {
360
+ "type": "element",
361
+ "name": "Paragraphe",
362
+ "children": [
363
+ {
364
+ "type": "text",
365
+ "text": "Vous êtes considéré comme loueur non professionnel si au moins l'une des conditions suivantes est remplie :"
366
+ }
367
+ ]
368
+ },
369
+ {
370
+ "type": "element",
371
+ "name": "Liste",
372
+ "attributes": {
373
+ "type": "puce"
374
+ },
375
+ "children": [
376
+ {
377
+ "type": "element",
378
+ "name": "Item",
379
+ "children": [
380
+ {
381
+ "type": "element",
382
+ "name": "Paragraphe",
383
+ "children": [
384
+ {
385
+ "type": "text",
386
+ "text": "Les recettes annuelles tirées de cette activité par l'ensemble des membres de votre "
387
+ },
388
+ {
389
+ "type": "element",
390
+ "name": "LienIntra",
391
+ "attributes": {
392
+ "LienID": "R1046",
393
+ "type": "Définition de glossaire"
394
+ },
395
+ "children": [
396
+ {
397
+ "type": "text",
398
+ "text": "foyer fiscal"
399
+ }
400
+ ]
401
+ },
402
+ {
403
+ "type": "text",
404
+ "text": " sont inférieures à "
405
+ },
406
+ {
407
+ "type": "element",
408
+ "name": "Valeur",
409
+ "children": [
410
+ {
411
+ "type": "text",
412
+ "text": "23 000 €"
413
+ }
414
+ ]
415
+ }
416
+ ]
417
+ }
418
+ ]
419
+ },
420
+ {
421
+ "type": "element",
422
+ "name": "Item",
423
+ "children": [
424
+ {
425
+ "type": "element",
426
+ "name": "Paragraphe",
427
+ "children": [
428
+ {
429
+ "type": "text",
430
+ "text": "Les recettes sont inférieures au montant total des autres revenus d'activité de votre foyer fiscal (salaires, autres BIC..)."
431
+ }
432
+ ]
433
+ }
434
+ ]
435
+ }
436
+ ]
437
+ },
438
+ {
439
+ "type": "element",
440
+ "name": "Paragraphe",
441
+ "children": [
442
+ {
443
+ "type": "element",
444
+ "name": "MiseEnEvidence",
445
+ "children": [
446
+ {
447
+ "type": "text",
448
+ "text": "Connaître les différences entre loueur non professionnel et loueur professionnel"
449
+ }
450
+ ]
451
+ }
452
+ ]
453
+ },
454
+ {
455
+ "type": "element",
456
+ "name": "Paragraphe",
457
+ "children": [
458
+ {
459
+ "type": "text",
460
+ "text": "Les différences concernent notamment les éléments suivants :"
461
+ }
462
+ ]
463
+ },
464
+ {
465
+ "type": "element",
466
+ "name": "Liste",
467
+ "attributes": {
468
+ "type": "puce"
469
+ },
470
+ "children": [
471
+ {
472
+ "type": "element",
473
+ "name": "Item",
474
+ "children": [
475
+ {
476
+ "type": "element",
477
+ "name": "Paragraphe",
478
+ "children": [
479
+ {
480
+ "type": "text",
481
+ "text": "Déficits retirés de la location meublée"
482
+ }
483
+ ]
484
+ }
485
+ ]
486
+ },
487
+ {
488
+ "type": "element",
489
+ "name": "Item",
490
+ "children": [
491
+ {
492
+ "type": "element",
493
+ "name": "Paragraphe",
494
+ "children": [
495
+ {
496
+ "type": "text",
497
+ "text": "Plus-values immobilières"
498
+ }
499
+ ]
500
+ }
501
+ ]
502
+ }
503
+ ]
504
+ },
505
+ {
506
+ "type": "element",
507
+ "name": "ANoter",
508
+ "children": [
509
+ {
510
+ "type": "element",
511
+ "name": "Titre",
512
+ "children": [
513
+ {
514
+ "type": "text",
515
+ "text": "Exemple"
516
+ }
517
+ ]
518
+ },
519
+ {
520
+ "type": "element",
521
+ "name": "Paragraphe",
522
+ "children": [
523
+ {
524
+ "type": "text",
525
+ "text": "Les déficits retirés d'une location meublée non professionnelle peuvent être reportés pendant 10 ans sur les revenus provenant de la location meublée non professionnelle."
526
+ }
527
+ ]
528
+ },
529
+ {
530
+ "type": "element",
531
+ "name": "Paragraphe",
532
+ "children": [
533
+ {
534
+ "type": "text",
535
+ "text": "Les déficits retirés d'une location meublée professionnelle peuvent être déduits du revenu global du contribuable sans limitation de montant. Si ce revenu est insuffisant, le déficit peut être reporté pendant 6 ans."
536
+ }
537
+ ]
538
+ }
539
+ ]
540
+ },
541
+ {
542
+ "type": "element",
543
+ "name": "Paragraphe",
544
+ "children": [
545
+ {
546
+ "type": "text",
547
+ "text": "Si vous êtes considéré comme loueur professionnel, vous devez verser des cotisations sociales en fonction du montant des revenus perçus."
548
+ }
549
+ ]
550
+ }
551
+ ]
552
+ },
355
553
  {
356
554
  "type": "element",
357
555
  "name": "ListeSituations",
@@ -2194,6 +2392,62 @@
2194
2392
  ]
2195
2393
  }
2196
2394
  ]
2395
+ },
2396
+ {
2397
+ "type": "element",
2398
+ "name": "Definition",
2399
+ "attributes": {
2400
+ "ID": "R1046"
2401
+ },
2402
+ "children": [
2403
+ {
2404
+ "type": "element",
2405
+ "name": "Titre",
2406
+ "children": [
2407
+ {
2408
+ "type": "text",
2409
+ "text": "Foyer fiscal"
2410
+ }
2411
+ ]
2412
+ },
2413
+ {
2414
+ "type": "element",
2415
+ "name": "Texte",
2416
+ "children": [
2417
+ {
2418
+ "type": "element",
2419
+ "name": "Paragraphe",
2420
+ "children": [
2421
+ {
2422
+ "type": "text",
2423
+ "text": "Ensemble de personnes remplissant une seule déclaration de revenus (exemple : époux, épouse et enfants à charge)"
2424
+ }
2425
+ ]
2426
+ }
2427
+ ]
2428
+ },
2429
+ {
2430
+ "type": "element",
2431
+ "name": "Reference",
2432
+ "attributes": {
2433
+ "type": "Texte de référence",
2434
+ "URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179569/",
2435
+ "ID": "R32026"
2436
+ },
2437
+ "children": [
2438
+ {
2439
+ "type": "element",
2440
+ "name": "Titre",
2441
+ "children": [
2442
+ {
2443
+ "type": "text",
2444
+ "text": "Code général des impôts : articles 4A à 8 quinquies"
2445
+ }
2446
+ ]
2447
+ }
2448
+ ]
2449
+ }
2450
+ ]
2197
2451
  }
2198
2452
  ]
2199
2453
  }