@socialgouv/fiches-vdd 2.575.0 → 2.577.0
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 +14 -0
- package/data/associations/F31621.json +375 -253
- package/data/associations/F33.json +116 -57
- package/data/index.json +127 -127
- package/data/particuliers/F11629.json +17 -91
- package/data/particuliers/F12210.json +4 -22
- package/data/particuliers/F12598.json +3 -3
- package/data/particuliers/F12812.json +1 -1
- package/data/particuliers/F13104.json +1 -55
- package/data/particuliers/F1325.json +67 -4
- package/data/particuliers/F1351.json +17 -2
- package/data/particuliers/F13974.json +246 -36
- package/data/particuliers/F14709.json +20 -0
- package/data/particuliers/F16033.json +2 -2
- package/data/particuliers/F16096.json +11 -69
- package/data/particuliers/F17180.json +13 -349
- package/data/particuliers/F18074.json +22131 -4681
- package/data/particuliers/F1879.json +1 -1
- package/data/particuliers/F197.json +1 -1
- package/data/particuliers/F20760.json +47 -101
- package/data/particuliers/F2093.json +3 -3
- package/data/particuliers/F211.json +1 -42
- package/data/particuliers/F212.json +1 -42
- package/data/particuliers/F21829.json +1 -1
- package/data/particuliers/F2191.json +1297 -1674
- package/data/particuliers/F2246.json +3 -3
- package/data/particuliers/F23476.json +193 -565
- package/data/particuliers/F265.json +1074 -299
- package/data/particuliers/F2827.json +1 -1
- package/data/particuliers/F31621.json +375 -253
- package/data/particuliers/F3170.json +167 -212
- package/data/particuliers/F32010.json +1 -1
- package/data/particuliers/F32108.json +40 -121
- package/data/particuliers/F32563.json +1 -1
- package/data/particuliers/F32573.json +1 -1
- package/data/particuliers/F33.json +116 -57
- package/data/particuliers/F33072.json +1 -1
- package/data/particuliers/F33954.json +1 -1
- package/data/particuliers/F34302.json +3 -3
- package/data/particuliers/F34474.json +1 -1
- package/data/particuliers/F34846.json +39 -0
- package/data/particuliers/F34982.json +1295 -59
- package/data/particuliers/F36046.json +1 -1
- package/data/particuliers/F461.json +45 -0
- package/data/particuliers/F517.json +777 -1881
- package/data/particuliers/F744.json +2 -4
- package/data/particuliers/F947.json +1 -1
- package/data/particuliers/F967.json +3 -3
- package/data/particuliers/F99.json +106 -2
- package/data/particuliers/N19775.json +14 -0
- package/data/particuliers/N20356.json +1 -1
- package/data/particuliers/N287.json +1 -1
- package/data/particuliers/N31163.json +1 -2
- package/data/particuliers/N31750.json +0 -14
- package/data/particuliers/N321.json +17 -2
- package/data/particuliers/R10751.json +1 -1
- package/data/particuliers/R10850.json +74 -1
- package/data/particuliers/R1339.json +3 -13
- package/data/particuliers/R15226.json +18 -3
- package/data/particuliers/R1922.json +0 -34
- package/data/particuliers/R1958.json +0 -34
- package/data/particuliers/R2466.json +1 -1
- package/data/particuliers/R38486.json +1 -1
- package/data/particuliers/R47006.json +34 -0
- package/data/particuliers/R47919.json +3 -3
- package/data/particuliers/R52645.json +1 -1
- package/data/particuliers/R60692.json +0 -34
- package/data/particuliers/R61698.json +1 -1
- package/data/particuliers/{R36984.json → R62200.json} +16 -32
- package/data/particuliers/index.json +1 -4
- package/data/professionnels/F22542.json +68 -42
- package/data/professionnels/F22606.json +1 -1
- package/data/professionnels/F22782.json +68 -42
- package/data/professionnels/F23107.json +68 -42
- package/data/professionnels/F23503.json +68 -42
- package/data/professionnels/F23513.json +2504 -257
- package/data/professionnels/F23697.json +4273 -0
- package/data/professionnels/F31409.json +20 -1
- package/data/professionnels/F31415.json +1 -1
- package/data/professionnels/F31447.json +68 -42
- package/data/professionnels/F31479.json +68 -42
- package/data/professionnels/F31490.json +20 -1
- package/data/professionnels/F32234.json +68 -42
- package/data/professionnels/F32353.json +68 -42
- package/data/professionnels/F34474.json +1 -1
- package/data/professionnels/F34629.json +68 -42
- package/data/professionnels/F34631.json +68 -42
- package/data/professionnels/F34633.json +68 -42
- package/data/professionnels/F35480.json +68 -42
- package/data/professionnels/F36006.json +68 -42
- package/data/professionnels/F36007.json +68 -42
- package/data/professionnels/F36048.json +68 -42
- package/data/professionnels/F36056.json +68 -42
- package/data/professionnels/F36065.json +69 -43
- package/data/professionnels/F36170.json +68 -42
- package/data/professionnels/F36173.json +68 -42
- package/data/professionnels/F36177.json +68 -42
- package/data/professionnels/F36182.json +68 -42
- package/data/professionnels/F36201.json +68 -42
- package/data/professionnels/F36203.json +68 -42
- package/data/professionnels/F36210.json +68 -42
- package/data/professionnels/F36211.json +68 -42
- package/data/professionnels/F36212.json +68 -42
- package/data/professionnels/F36215.json +69 -57
- package/data/professionnels/F36232.json +68 -42
- package/data/professionnels/F36235.json +68 -42
- package/data/professionnels/F36237.json +68 -42
- package/data/professionnels/F36238.json +68 -42
- package/data/professionnels/F36239.json +68 -42
- package/data/professionnels/F36240.json +68 -42
- package/data/professionnels/F36244.json +68 -42
- package/data/professionnels/F36249.json +69 -43
- package/data/professionnels/F36250.json +68 -42
- package/data/professionnels/F36267.json +68 -42
- package/data/professionnels/F36607.json +68 -42
- package/data/professionnels/F36653.json +68 -42
- package/data/professionnels/F36708.json +3192 -0
- package/data/professionnels/N17310.json +0 -2
- package/data/professionnels/N31903.json +69 -43
- package/data/professionnels/R10850.json +562 -0
- package/data/professionnels/R49783.json +2 -4
- package/data/professionnels/R56454.json +3 -5
- package/data/professionnels/R56618.json +2 -4
- package/data/professionnels/index.json +3 -0
- package/package.json +1 -1
- package/data/particuliers/F10872.json +0 -2414
- package/data/particuliers/F35657.json +0 -1058
- package/data/particuliers/R37017.json +0 -344
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"text": "La rente versée au moment du déblocage du PER est
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"text": "La rente versée au moment du déblocage du PER est imposable à "
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"type": "text",
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"text": "l'impôt sur le revenu"
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"text": ", selon le régime applicable aux pensions de retraites et "
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"LienPublication": "
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"LienPublication": "F3173",
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"type": "Fiche d'information conditionnée",
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"audience": "Particuliers"
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"text": "aux rentes viagères à titre gratuit"
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"text": "."
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"type": "element",
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"name": "Paragraphe",
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"children": [
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"text": "Un abattement de "
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"type": "element",
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"name": "Valeur",
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"children": [
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"text": "10 %"
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"text": " est déduit du montant de la rente, puis le solde est ajouté à l'ensemble de vos revenus imposables avant l'application du barème progressif de l'impôt sur le revenu."
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F415",
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"type": "Fiche d'information conditionnée",
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"audience": "Particuliers"
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"text": "Des "
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"type": "element",
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"text": "prélèvements sociaux"
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"text": " s'appliquent également sur une partie de la rente, qui est déterminée en fonction de votre âge."
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"text": "La "
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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"type": "text",
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"text": "partie de la rente qui est imposable aux"
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "prélèvements sociaux"
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"text": " correspond au montant de la rente réduit d'un abattement fixé en fonction de votre âge :"
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"children": [
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"type": "element",
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"name": "Item",
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"type": "element",
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"name": "Valeur",
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"children": [
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"text": "30 %"
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{
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"text": " si vous avez moins de 50 ans"
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"name": "Item",
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"children": [
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"name": "Paragraphe",
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"children": [
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"type": "element",
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"name": "Valeur",
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"children": [
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"text": "50 %"
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{
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"text": " si vous avez entre 50 et 59 ans"
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"children": [
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"name": "Valeur",
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"text": "60 %"
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{
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"text": " si vous avez entre 60 et 69 ans"
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"name": "Item",
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"children": [
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{
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"name": "Paragraphe",
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"name": "Valeur",
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"text": "70 %"
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"text": " si vous avez plus de 69 ans"
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}
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Le "
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
|
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{
|
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|
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"type": "text",
|
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"text": "taux des prélèvements sociaux"
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}
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]
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{
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"type": "text",
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"text": " est de "
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"text": "La
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"text": "La rente est imposable à "
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"text": "l'"
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "impôt sur le revenu,"
|
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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": "MiseEnEvidence"
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}
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},
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{
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"type": "text",
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"text": "selon les règles applicables "
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{
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@@ -2537,70 +2807,184 @@
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"children": [
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{
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|
"type": "text",
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"text": "
|
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|
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"text": "aux rentes viagères à titre onéreux"
|
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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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"text": ". Il s'agit d'un régime d'imposition qui tient compte de votre âge."
|
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|
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}
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+
]
|
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},
|
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|
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{
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"type": "element",
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"name": "Paragraphe",
|
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"children": [
|
|
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|
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{
|
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"type": "text",
|
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"text": "Ainsi, la "
|
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|
},
|
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|
{
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|
"type": "element",
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"name": "
|
|
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"name": "MiseEnEvidence",
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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": "partie de la rente imposable à l'impôt sur le revenu"
|
|
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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": " correspond au montant de la rente réduit d'un abattement de :"
|
|
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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": "
|
|
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|
+
"name": "Liste",
|
|
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|
+
"attributes": {
|
|
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|
+
"type": "puce"
|
|
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|
+
},
|
|
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|
"children": [
|
|
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|
{
|
|
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|
-
"type": "
|
|
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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": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
2862
|
+
"children": [
|
|
2863
|
+
{
|
|
2864
|
+
"type": "text",
|
|
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|
+
"text": "30 %"
|
|
2866
|
+
}
|
|
2867
|
+
]
|
|
2868
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": " si vous avez moins de 50 ans"
|
|
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|
+
}
|
|
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|
+
]
|
|
2874
|
+
}
|
|
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|
+
]
|
|
2571
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|
},
|
|
2572
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|
{
|
|
2573
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|
"type": "element",
|
|
2574
|
-
"name": "
|
|
2575
|
-
"attributes": {
|
|
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|
-
"LienPublication": "F415",
|
|
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|
-
"type": "Fiche d'information conditionnée",
|
|
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|
-
"audience": "Particuliers"
|
|
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|
-
},
|
|
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|
+
"name": "Item",
|
|
2580
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|
"children": [
|
|
2581
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|
{
|
|
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|
-
"type": "
|
|
2583
|
-
"
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
2889
|
+
{
|
|
2890
|
+
"type": "text",
|
|
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|
+
"text": "50 %"
|
|
2892
|
+
}
|
|
2893
|
+
]
|
|
2894
|
+
},
|
|
2895
|
+
{
|
|
2896
|
+
"type": "text",
|
|
2897
|
+
"text": " si vous avez entre 50 et 59 ans"
|
|
2898
|
+
}
|
|
2899
|
+
]
|
|
2584
2900
|
}
|
|
2585
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|
]
|
|
2586
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|
},
|
|
2587
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|
{
|
|
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|
-
"type": "
|
|
2589
|
-
"
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
2908
|
+
"type": "element",
|
|
2909
|
+
"name": "Paragraphe",
|
|
2910
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
2913
|
+
"name": "Valeur",
|
|
2914
|
+
"children": [
|
|
2915
|
+
{
|
|
2916
|
+
"type": "text",
|
|
2917
|
+
"text": "60 %"
|
|
2918
|
+
}
|
|
2919
|
+
]
|
|
2920
|
+
},
|
|
2921
|
+
{
|
|
2922
|
+
"type": "text",
|
|
2923
|
+
"text": " si vous avez entre 60 et 69 ans"
|
|
2924
|
+
}
|
|
2925
|
+
]
|
|
2926
|
+
}
|
|
2927
|
+
]
|
|
2590
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|
},
|
|
2591
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Item",
|
|
2594
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|
"children": [
|
|
2595
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|
{
|
|
2596
|
-
"type": "
|
|
2597
|
-
"
|
|
2934
|
+
"type": "element",
|
|
2935
|
+
"name": "Paragraphe",
|
|
2936
|
+
"children": [
|
|
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|
+
{
|
|
2938
|
+
"type": "element",
|
|
2939
|
+
"name": "Valeur",
|
|
2940
|
+
"children": [
|
|
2941
|
+
{
|
|
2942
|
+
"type": "text",
|
|
2943
|
+
"text": "70 %"
|
|
2944
|
+
}
|
|
2945
|
+
]
|
|
2946
|
+
},
|
|
2947
|
+
{
|
|
2948
|
+
"type": "text",
|
|
2949
|
+
"text": " si vous avez plus de 69 ans"
|
|
2950
|
+
}
|
|
2951
|
+
]
|
|
2598
2952
|
}
|
|
2599
2953
|
]
|
|
2600
|
-
}
|
|
2954
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
2957
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
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|
{
|
|
2602
2962
|
"type": "text",
|
|
2603
|
-
"text": "
|
|
2963
|
+
"text": "Des "
|
|
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|
+
},
|
|
2965
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
2971
|
+
"text": "prélèvements sociaux s'appliquent également sur la partie imposable de la rente, au taux de "
|
|
2972
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
2976
|
+
"children": [
|
|
2977
|
+
{
|
|
2978
|
+
"type": "text",
|
|
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|
+
"text": "17,2 %"
|
|
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|
+
}
|
|
2981
|
+
]
|
|
2982
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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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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|
}
|
|
@@ -4568,20 +4952,34 @@
|
|
|
4568
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|
"children": [
|
|
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4953
|
{
|
|
4570
4954
|
"type": "text",
|
|
4571
|
-
"text": "
|
|
4955
|
+
"text": "La rente versée au moment du déblocage du PER est imposable à "
|
|
4956
|
+
},
|
|
4957
|
+
{
|
|
4958
|
+
"type": "element",
|
|
4959
|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
4961
|
+
{
|
|
4962
|
+
"type": "text",
|
|
4963
|
+
"text": "l'impôt sur le revenu"
|
|
4964
|
+
}
|
|
4965
|
+
]
|
|
4966
|
+
},
|
|
4967
|
+
{
|
|
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|
+
"type": "text",
|
|
4969
|
+
"text": ", selon le régime applicable aux pensions de retraites et "
|
|
4572
4970
|
},
|
|
4573
4971
|
{
|
|
4574
4972
|
"type": "element",
|
|
4575
4973
|
"name": "LienInterne",
|
|
4576
4974
|
"attributes": {
|
|
4577
|
-
"LienPublication": "
|
|
4975
|
+
"LienPublication": "F3173",
|
|
4578
4976
|
"type": "Fiche d'information conditionnée",
|
|
4579
4977
|
"audience": "Particuliers"
|
|
4580
4978
|
},
|
|
4581
4979
|
"children": [
|
|
4582
4980
|
{
|
|
4583
4981
|
"type": "text",
|
|
4584
|
-
"text": "
|
|
4982
|
+
"text": "aux rentes viagères à titre gratuit"
|
|
4585
4983
|
}
|
|
4586
4984
|
]
|
|
4587
4985
|
},
|
|
@@ -4597,20 +4995,233 @@
|
|
|
4597
4995
|
"children": [
|
|
4598
4996
|
{
|
|
4599
4997
|
"type": "text",
|
|
4600
|
-
"text": "
|
|
4998
|
+
"text": "Un abattement de "
|
|
4999
|
+
},
|
|
5000
|
+
{
|
|
5001
|
+
"type": "element",
|
|
5002
|
+
"name": "Valeur",
|
|
5003
|
+
"children": [
|
|
5004
|
+
{
|
|
5005
|
+
"type": "text",
|
|
5006
|
+
"text": "10 %"
|
|
5007
|
+
}
|
|
5008
|
+
]
|
|
5009
|
+
},
|
|
5010
|
+
{
|
|
5011
|
+
"type": "text",
|
|
5012
|
+
"text": " est déduit du montant de la rente, puis le solde est ajouté à l'ensemble de vos revenus imposables avant l'application du barème progressif de l'impôt sur le revenu."
|
|
4601
5013
|
},
|
|
4602
5014
|
{
|
|
4603
5015
|
"type": "element",
|
|
4604
5016
|
"name": "LienInterne",
|
|
4605
5017
|
"attributes": {
|
|
4606
|
-
"LienPublication": "
|
|
5018
|
+
"LienPublication": "F415",
|
|
4607
5019
|
"type": "Fiche d'information conditionnée",
|
|
4608
5020
|
"audience": "Particuliers"
|
|
4609
|
-
}
|
|
5021
|
+
}
|
|
5022
|
+
}
|
|
5023
|
+
]
|
|
5024
|
+
},
|
|
5025
|
+
{
|
|
5026
|
+
"type": "element",
|
|
5027
|
+
"name": "Paragraphe",
|
|
5028
|
+
"children": [
|
|
5029
|
+
{
|
|
5030
|
+
"type": "text",
|
|
5031
|
+
"text": "Des "
|
|
5032
|
+
},
|
|
5033
|
+
{
|
|
5034
|
+
"type": "element",
|
|
5035
|
+
"name": "MiseEnEvidence",
|
|
4610
5036
|
"children": [
|
|
4611
5037
|
{
|
|
4612
5038
|
"type": "text",
|
|
4613
|
-
"text": "
|
|
5039
|
+
"text": "prélèvements sociaux"
|
|
5040
|
+
}
|
|
5041
|
+
]
|
|
5042
|
+
},
|
|
5043
|
+
{
|
|
5044
|
+
"type": "text",
|
|
5045
|
+
"text": " s'appliquent également sur une partie de la rente, qui est déterminée en fonction de votre âge."
|
|
5046
|
+
}
|
|
5047
|
+
]
|
|
5048
|
+
},
|
|
5049
|
+
{
|
|
5050
|
+
"type": "element",
|
|
5051
|
+
"name": "Paragraphe",
|
|
5052
|
+
"children": [
|
|
5053
|
+
{
|
|
5054
|
+
"type": "text",
|
|
5055
|
+
"text": "La "
|
|
5056
|
+
},
|
|
5057
|
+
{
|
|
5058
|
+
"type": "element",
|
|
5059
|
+
"name": "MiseEnEvidence",
|
|
5060
|
+
"children": [
|
|
5061
|
+
{
|
|
5062
|
+
"type": "text",
|
|
5063
|
+
"text": "partie de la rente qui est imposable aux"
|
|
5064
|
+
}
|
|
5065
|
+
]
|
|
5066
|
+
},
|
|
5067
|
+
{
|
|
5068
|
+
"type": "element",
|
|
5069
|
+
"name": "MiseEnEvidence",
|
|
5070
|
+
"children": [
|
|
5071
|
+
{
|
|
5072
|
+
"type": "text",
|
|
5073
|
+
"text": "prélèvements sociaux"
|
|
5074
|
+
}
|
|
5075
|
+
]
|
|
5076
|
+
},
|
|
5077
|
+
{
|
|
5078
|
+
"type": "text",
|
|
5079
|
+
"text": " correspond au montant de la rente réduit d'un abattement fixé en fonction de votre âge :"
|
|
5080
|
+
}
|
|
5081
|
+
]
|
|
5082
|
+
},
|
|
5083
|
+
{
|
|
5084
|
+
"type": "element",
|
|
5085
|
+
"name": "Liste",
|
|
5086
|
+
"attributes": {
|
|
5087
|
+
"type": "puce"
|
|
5088
|
+
},
|
|
5089
|
+
"children": [
|
|
5090
|
+
{
|
|
5091
|
+
"type": "element",
|
|
5092
|
+
"name": "Item",
|
|
5093
|
+
"children": [
|
|
5094
|
+
{
|
|
5095
|
+
"type": "element",
|
|
5096
|
+
"name": "Paragraphe",
|
|
5097
|
+
"children": [
|
|
5098
|
+
{
|
|
5099
|
+
"type": "element",
|
|
5100
|
+
"name": "Valeur",
|
|
5101
|
+
"children": [
|
|
5102
|
+
{
|
|
5103
|
+
"type": "text",
|
|
5104
|
+
"text": "30 %"
|
|
5105
|
+
}
|
|
5106
|
+
]
|
|
5107
|
+
},
|
|
5108
|
+
{
|
|
5109
|
+
"type": "text",
|
|
5110
|
+
"text": " si vous avez moins de 50 ans"
|
|
5111
|
+
}
|
|
5112
|
+
]
|
|
5113
|
+
}
|
|
5114
|
+
]
|
|
5115
|
+
},
|
|
5116
|
+
{
|
|
5117
|
+
"type": "element",
|
|
5118
|
+
"name": "Item",
|
|
5119
|
+
"children": [
|
|
5120
|
+
{
|
|
5121
|
+
"type": "element",
|
|
5122
|
+
"name": "Paragraphe",
|
|
5123
|
+
"children": [
|
|
5124
|
+
{
|
|
5125
|
+
"type": "element",
|
|
5126
|
+
"name": "Valeur",
|
|
5127
|
+
"children": [
|
|
5128
|
+
{
|
|
5129
|
+
"type": "text",
|
|
5130
|
+
"text": "50 %"
|
|
5131
|
+
}
|
|
5132
|
+
]
|
|
5133
|
+
},
|
|
5134
|
+
{
|
|
5135
|
+
"type": "text",
|
|
5136
|
+
"text": " si vous avez entre 50 et 59 ans"
|
|
5137
|
+
}
|
|
5138
|
+
]
|
|
5139
|
+
}
|
|
5140
|
+
]
|
|
5141
|
+
},
|
|
5142
|
+
{
|
|
5143
|
+
"type": "element",
|
|
5144
|
+
"name": "Item",
|
|
5145
|
+
"children": [
|
|
5146
|
+
{
|
|
5147
|
+
"type": "element",
|
|
5148
|
+
"name": "Paragraphe",
|
|
5149
|
+
"children": [
|
|
5150
|
+
{
|
|
5151
|
+
"type": "element",
|
|
5152
|
+
"name": "Valeur",
|
|
5153
|
+
"children": [
|
|
5154
|
+
{
|
|
5155
|
+
"type": "text",
|
|
5156
|
+
"text": "60 %"
|
|
5157
|
+
}
|
|
5158
|
+
]
|
|
5159
|
+
},
|
|
5160
|
+
{
|
|
5161
|
+
"type": "text",
|
|
5162
|
+
"text": " si vous avez entre 60 et 69 ans"
|
|
5163
|
+
}
|
|
5164
|
+
]
|
|
5165
|
+
}
|
|
5166
|
+
]
|
|
5167
|
+
},
|
|
5168
|
+
{
|
|
5169
|
+
"type": "element",
|
|
5170
|
+
"name": "Item",
|
|
5171
|
+
"children": [
|
|
5172
|
+
{
|
|
5173
|
+
"type": "element",
|
|
5174
|
+
"name": "Paragraphe",
|
|
5175
|
+
"children": [
|
|
5176
|
+
{
|
|
5177
|
+
"type": "element",
|
|
5178
|
+
"name": "Valeur",
|
|
5179
|
+
"children": [
|
|
5180
|
+
{
|
|
5181
|
+
"type": "text",
|
|
5182
|
+
"text": "70 %"
|
|
5183
|
+
}
|
|
5184
|
+
]
|
|
5185
|
+
},
|
|
5186
|
+
{
|
|
5187
|
+
"type": "text",
|
|
5188
|
+
"text": " si vous avez plus de 69 ans"
|
|
5189
|
+
}
|
|
5190
|
+
]
|
|
5191
|
+
}
|
|
5192
|
+
]
|
|
5193
|
+
}
|
|
5194
|
+
]
|
|
5195
|
+
},
|
|
5196
|
+
{
|
|
5197
|
+
"type": "element",
|
|
5198
|
+
"name": "Paragraphe",
|
|
5199
|
+
"children": [
|
|
5200
|
+
{
|
|
5201
|
+
"type": "text",
|
|
5202
|
+
"text": "Le "
|
|
5203
|
+
},
|
|
5204
|
+
{
|
|
5205
|
+
"type": "element",
|
|
5206
|
+
"name": "MiseEnEvidence",
|
|
5207
|
+
"children": [
|
|
5208
|
+
{
|
|
5209
|
+
"type": "text",
|
|
5210
|
+
"text": "taux des prélèvements sociaux"
|
|
5211
|
+
}
|
|
5212
|
+
]
|
|
5213
|
+
},
|
|
5214
|
+
{
|
|
5215
|
+
"type": "text",
|
|
5216
|
+
"text": " est de "
|
|
5217
|
+
},
|
|
5218
|
+
{
|
|
5219
|
+
"type": "element",
|
|
5220
|
+
"name": "Valeur",
|
|
5221
|
+
"children": [
|
|
5222
|
+
{
|
|
5223
|
+
"type": "text",
|
|
5224
|
+
"text": "17,2 %"
|
|
4614
5225
|
}
|
|
4615
5226
|
]
|
|
4616
5227
|
},
|
|
@@ -4730,8 +5341,202 @@
|
|
|
4730
5341
|
"name": "Titre",
|
|
4731
5342
|
"children": [
|
|
4732
5343
|
{
|
|
4733
|
-
"type": "text",
|
|
4734
|
-
"text": "Sortie en rente"
|
|
5344
|
+
"type": "text",
|
|
5345
|
+
"text": "Sortie en rente"
|
|
5346
|
+
}
|
|
5347
|
+
]
|
|
5348
|
+
},
|
|
5349
|
+
{
|
|
5350
|
+
"type": "element",
|
|
5351
|
+
"name": "Paragraphe",
|
|
5352
|
+
"children": [
|
|
5353
|
+
{
|
|
5354
|
+
"type": "text",
|
|
5355
|
+
"text": "La rente est imposable à "
|
|
5356
|
+
},
|
|
5357
|
+
{
|
|
5358
|
+
"type": "element",
|
|
5359
|
+
"name": "MiseEnEvidence",
|
|
5360
|
+
"children": [
|
|
5361
|
+
{
|
|
5362
|
+
"type": "text",
|
|
5363
|
+
"text": "l'"
|
|
5364
|
+
},
|
|
5365
|
+
{
|
|
5366
|
+
"type": "element",
|
|
5367
|
+
"name": "MiseEnEvidence",
|
|
5368
|
+
"children": [
|
|
5369
|
+
{
|
|
5370
|
+
"type": "text",
|
|
5371
|
+
"text": "impôt sur le revenu,"
|
|
5372
|
+
}
|
|
5373
|
+
]
|
|
5374
|
+
},
|
|
5375
|
+
{
|
|
5376
|
+
"type": "element",
|
|
5377
|
+
"name": "MiseEnEvidence"
|
|
5378
|
+
}
|
|
5379
|
+
]
|
|
5380
|
+
},
|
|
5381
|
+
{
|
|
5382
|
+
"type": "text",
|
|
5383
|
+
"text": "selon les règles applicables "
|
|
5384
|
+
},
|
|
5385
|
+
{
|
|
5386
|
+
"type": "element",
|
|
5387
|
+
"name": "LienInterne",
|
|
5388
|
+
"attributes": {
|
|
5389
|
+
"LienPublication": "F3173",
|
|
5390
|
+
"type": "Fiche d'information conditionnée",
|
|
5391
|
+
"audience": "Particuliers"
|
|
5392
|
+
},
|
|
5393
|
+
"children": [
|
|
5394
|
+
{
|
|
5395
|
+
"type": "text",
|
|
5396
|
+
"text": "aux rentes viagères à titre onéreux"
|
|
5397
|
+
}
|
|
5398
|
+
]
|
|
5399
|
+
},
|
|
5400
|
+
{
|
|
5401
|
+
"type": "text",
|
|
5402
|
+
"text": ". Il s'agit d'un régime d'imposition qui tient compte de votre âge."
|
|
5403
|
+
}
|
|
5404
|
+
]
|
|
5405
|
+
},
|
|
5406
|
+
{
|
|
5407
|
+
"type": "element",
|
|
5408
|
+
"name": "Paragraphe",
|
|
5409
|
+
"children": [
|
|
5410
|
+
{
|
|
5411
|
+
"type": "text",
|
|
5412
|
+
"text": "Ainsi, la "
|
|
5413
|
+
},
|
|
5414
|
+
{
|
|
5415
|
+
"type": "element",
|
|
5416
|
+
"name": "MiseEnEvidence",
|
|
5417
|
+
"children": [
|
|
5418
|
+
{
|
|
5419
|
+
"type": "text",
|
|
5420
|
+
"text": "partie de la rente imposable à l'impôt sur le revenu"
|
|
5421
|
+
}
|
|
5422
|
+
]
|
|
5423
|
+
},
|
|
5424
|
+
{
|
|
5425
|
+
"type": "text",
|
|
5426
|
+
"text": " correspond au montant de la rente réduit d'un abattement de :"
|
|
5427
|
+
}
|
|
5428
|
+
]
|
|
5429
|
+
},
|
|
5430
|
+
{
|
|
5431
|
+
"type": "element",
|
|
5432
|
+
"name": "Liste",
|
|
5433
|
+
"attributes": {
|
|
5434
|
+
"type": "puce"
|
|
5435
|
+
},
|
|
5436
|
+
"children": [
|
|
5437
|
+
{
|
|
5438
|
+
"type": "element",
|
|
5439
|
+
"name": "Item",
|
|
5440
|
+
"children": [
|
|
5441
|
+
{
|
|
5442
|
+
"type": "element",
|
|
5443
|
+
"name": "Paragraphe",
|
|
5444
|
+
"children": [
|
|
5445
|
+
{
|
|
5446
|
+
"type": "element",
|
|
5447
|
+
"name": "Valeur",
|
|
5448
|
+
"children": [
|
|
5449
|
+
{
|
|
5450
|
+
"type": "text",
|
|
5451
|
+
"text": "30 %"
|
|
5452
|
+
}
|
|
5453
|
+
]
|
|
5454
|
+
},
|
|
5455
|
+
{
|
|
5456
|
+
"type": "text",
|
|
5457
|
+
"text": " si vous avez moins de 50 ans"
|
|
5458
|
+
}
|
|
5459
|
+
]
|
|
5460
|
+
}
|
|
5461
|
+
]
|
|
5462
|
+
},
|
|
5463
|
+
{
|
|
5464
|
+
"type": "element",
|
|
5465
|
+
"name": "Item",
|
|
5466
|
+
"children": [
|
|
5467
|
+
{
|
|
5468
|
+
"type": "element",
|
|
5469
|
+
"name": "Paragraphe",
|
|
5470
|
+
"children": [
|
|
5471
|
+
{
|
|
5472
|
+
"type": "element",
|
|
5473
|
+
"name": "Valeur",
|
|
5474
|
+
"children": [
|
|
5475
|
+
{
|
|
5476
|
+
"type": "text",
|
|
5477
|
+
"text": "50 %"
|
|
5478
|
+
}
|
|
5479
|
+
]
|
|
5480
|
+
},
|
|
5481
|
+
{
|
|
5482
|
+
"type": "text",
|
|
5483
|
+
"text": " si vous avez entre 50 et 59 ans"
|
|
5484
|
+
}
|
|
5485
|
+
]
|
|
5486
|
+
}
|
|
5487
|
+
]
|
|
5488
|
+
},
|
|
5489
|
+
{
|
|
5490
|
+
"type": "element",
|
|
5491
|
+
"name": "Item",
|
|
5492
|
+
"children": [
|
|
5493
|
+
{
|
|
5494
|
+
"type": "element",
|
|
5495
|
+
"name": "Paragraphe",
|
|
5496
|
+
"children": [
|
|
5497
|
+
{
|
|
5498
|
+
"type": "element",
|
|
5499
|
+
"name": "Valeur",
|
|
5500
|
+
"children": [
|
|
5501
|
+
{
|
|
5502
|
+
"type": "text",
|
|
5503
|
+
"text": "60 %"
|
|
5504
|
+
}
|
|
5505
|
+
]
|
|
5506
|
+
},
|
|
5507
|
+
{
|
|
5508
|
+
"type": "text",
|
|
5509
|
+
"text": " si vous avez entre 60 et 69 ans"
|
|
5510
|
+
}
|
|
5511
|
+
]
|
|
5512
|
+
}
|
|
5513
|
+
]
|
|
5514
|
+
},
|
|
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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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|
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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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"name": "Paragraphe",
|
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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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"name": "Valeur",
|
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|
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"children": [
|
|
5527
|
+
{
|
|
5528
|
+
"type": "text",
|
|
5529
|
+
"text": "70 %"
|
|
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|
+
}
|
|
5531
|
+
]
|
|
5532
|
+
},
|
|
5533
|
+
{
|
|
5534
|
+
"type": "text",
|
|
5535
|
+
"text": " si vous avez plus de 69 ans"
|
|
5536
|
+
}
|
|
5537
|
+
]
|
|
5538
|
+
}
|
|
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|
+
]
|
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|
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@@ -4741,26 +5546,31 @@
|
|
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"children": [
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|
{
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|
"type": "text",
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|
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"text": "
|
|
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|
+
"text": "Des "
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|
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|
},
|
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|
{
|
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|
"type": "element",
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"name": "
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"attributes": {
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"LienPublication": "F3173",
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"type": "Fiche d'information conditionnée",
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"audience": "Particuliers"
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|
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},
|
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|
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"name": "MiseEnEvidence",
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
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"text": "
|
|
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|
+
"text": "prélèvements sociaux s'appliquent également sur la partie imposable de la rente, au taux de "
|
|
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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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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "17,2 %"
|
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|
+
}
|
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5567
|
+
]
|
|
5568
|
+
},
|
|
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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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5572
|
}
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5573
|
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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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|
}
|
|
@@ -7072,20 +7882,34 @@
|
|
|
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|
"children": [
|
|
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7883
|
{
|
|
7074
7884
|
"type": "text",
|
|
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|
-
"text": "
|
|
7885
|
+
"text": "La rente versée au moment du déblocage du PER est imposable à "
|
|
7886
|
+
},
|
|
7887
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
7891
|
+
{
|
|
7892
|
+
"type": "text",
|
|
7893
|
+
"text": "l'impôt sur le revenu"
|
|
7894
|
+
}
|
|
7895
|
+
]
|
|
7896
|
+
},
|
|
7897
|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": ", selon le régime applicable aux pensions de retraites et "
|
|
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7900
|
},
|
|
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7901
|
{
|
|
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7902
|
"type": "element",
|
|
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7903
|
"name": "LienInterne",
|
|
7080
7904
|
"attributes": {
|
|
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|
-
"LienPublication": "
|
|
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|
+
"LienPublication": "F3173",
|
|
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7906
|
"type": "Fiche d'information conditionnée",
|
|
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7907
|
"audience": "Particuliers"
|
|
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7908
|
},
|
|
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|
"children": [
|
|
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|
{
|
|
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7911
|
"type": "text",
|
|
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|
-
"text": "
|
|
7912
|
+
"text": "aux rentes viagères à titre gratuit"
|
|
7089
7913
|
}
|
|
7090
7914
|
]
|
|
7091
7915
|
},
|
|
@@ -7101,20 +7925,233 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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7927
|
"type": "text",
|
|
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|
-
"text": "
|
|
7928
|
+
"text": "Un abattement de "
|
|
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|
+
},
|
|
7930
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
7934
|
+
{
|
|
7935
|
+
"type": "text",
|
|
7936
|
+
"text": "10 %"
|
|
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|
+
}
|
|
7938
|
+
]
|
|
7939
|
+
},
|
|
7940
|
+
{
|
|
7941
|
+
"type": "text",
|
|
7942
|
+
"text": " est déduit du montant de la rente, puis le solde est ajouté à l'ensemble de vos revenus imposables avant l'application du barème progressif de l'impôt sur le revenu."
|
|
7105
7943
|
},
|
|
7106
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|
{
|
|
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|
"type": "element",
|
|
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|
"name": "LienInterne",
|
|
7109
7947
|
"attributes": {
|
|
7110
|
-
"LienPublication": "
|
|
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|
+
"LienPublication": "F415",
|
|
7111
7949
|
"type": "Fiche d'information conditionnée",
|
|
7112
7950
|
"audience": "Particuliers"
|
|
7113
|
-
}
|
|
7951
|
+
}
|
|
7952
|
+
}
|
|
7953
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
7957
|
+
"name": "Paragraphe",
|
|
7958
|
+
"children": [
|
|
7959
|
+
{
|
|
7960
|
+
"type": "text",
|
|
7961
|
+
"text": "Des "
|
|
7962
|
+
},
|
|
7963
|
+
{
|
|
7964
|
+
"type": "element",
|
|
7965
|
+
"name": "MiseEnEvidence",
|
|
7966
|
+
"children": [
|
|
7967
|
+
{
|
|
7968
|
+
"type": "text",
|
|
7969
|
+
"text": "prélèvements sociaux"
|
|
7970
|
+
}
|
|
7971
|
+
]
|
|
7972
|
+
},
|
|
7973
|
+
{
|
|
7974
|
+
"type": "text",
|
|
7975
|
+
"text": " s'appliquent également sur une partie de la rente, qui est déterminée en fonction de votre âge."
|
|
7976
|
+
}
|
|
7977
|
+
]
|
|
7978
|
+
},
|
|
7979
|
+
{
|
|
7980
|
+
"type": "element",
|
|
7981
|
+
"name": "Paragraphe",
|
|
7982
|
+
"children": [
|
|
7983
|
+
{
|
|
7984
|
+
"type": "text",
|
|
7985
|
+
"text": "La "
|
|
7986
|
+
},
|
|
7987
|
+
{
|
|
7988
|
+
"type": "element",
|
|
7989
|
+
"name": "MiseEnEvidence",
|
|
7990
|
+
"children": [
|
|
7991
|
+
{
|
|
7992
|
+
"type": "text",
|
|
7993
|
+
"text": "partie de la rente qui est imposable aux"
|
|
7994
|
+
}
|
|
7995
|
+
]
|
|
7996
|
+
},
|
|
7997
|
+
{
|
|
7998
|
+
"type": "element",
|
|
7999
|
+
"name": "MiseEnEvidence",
|
|
8000
|
+
"children": [
|
|
8001
|
+
{
|
|
8002
|
+
"type": "text",
|
|
8003
|
+
"text": "prélèvements sociaux"
|
|
8004
|
+
}
|
|
8005
|
+
]
|
|
8006
|
+
},
|
|
8007
|
+
{
|
|
8008
|
+
"type": "text",
|
|
8009
|
+
"text": " correspond au montant de la rente réduit d'un abattement fixé en fonction de votre âge :"
|
|
8010
|
+
}
|
|
8011
|
+
]
|
|
8012
|
+
},
|
|
8013
|
+
{
|
|
8014
|
+
"type": "element",
|
|
8015
|
+
"name": "Liste",
|
|
8016
|
+
"attributes": {
|
|
8017
|
+
"type": "puce"
|
|
8018
|
+
},
|
|
8019
|
+
"children": [
|
|
8020
|
+
{
|
|
8021
|
+
"type": "element",
|
|
8022
|
+
"name": "Item",
|
|
8023
|
+
"children": [
|
|
8024
|
+
{
|
|
8025
|
+
"type": "element",
|
|
8026
|
+
"name": "Paragraphe",
|
|
8027
|
+
"children": [
|
|
8028
|
+
{
|
|
8029
|
+
"type": "element",
|
|
8030
|
+
"name": "Valeur",
|
|
8031
|
+
"children": [
|
|
8032
|
+
{
|
|
8033
|
+
"type": "text",
|
|
8034
|
+
"text": "30 %"
|
|
8035
|
+
}
|
|
8036
|
+
]
|
|
8037
|
+
},
|
|
8038
|
+
{
|
|
8039
|
+
"type": "text",
|
|
8040
|
+
"text": " si vous avez moins de 50 ans"
|
|
8041
|
+
}
|
|
8042
|
+
]
|
|
8043
|
+
}
|
|
8044
|
+
]
|
|
8045
|
+
},
|
|
8046
|
+
{
|
|
8047
|
+
"type": "element",
|
|
8048
|
+
"name": "Item",
|
|
8049
|
+
"children": [
|
|
8050
|
+
{
|
|
8051
|
+
"type": "element",
|
|
8052
|
+
"name": "Paragraphe",
|
|
8053
|
+
"children": [
|
|
8054
|
+
{
|
|
8055
|
+
"type": "element",
|
|
8056
|
+
"name": "Valeur",
|
|
8057
|
+
"children": [
|
|
8058
|
+
{
|
|
8059
|
+
"type": "text",
|
|
8060
|
+
"text": "50 %"
|
|
8061
|
+
}
|
|
8062
|
+
]
|
|
8063
|
+
},
|
|
8064
|
+
{
|
|
8065
|
+
"type": "text",
|
|
8066
|
+
"text": " si vous avez entre 50 et 59 ans"
|
|
8067
|
+
}
|
|
8068
|
+
]
|
|
8069
|
+
}
|
|
8070
|
+
]
|
|
8071
|
+
},
|
|
8072
|
+
{
|
|
8073
|
+
"type": "element",
|
|
8074
|
+
"name": "Item",
|
|
8075
|
+
"children": [
|
|
8076
|
+
{
|
|
8077
|
+
"type": "element",
|
|
8078
|
+
"name": "Paragraphe",
|
|
8079
|
+
"children": [
|
|
8080
|
+
{
|
|
8081
|
+
"type": "element",
|
|
8082
|
+
"name": "Valeur",
|
|
8083
|
+
"children": [
|
|
8084
|
+
{
|
|
8085
|
+
"type": "text",
|
|
8086
|
+
"text": "60 %"
|
|
8087
|
+
}
|
|
8088
|
+
]
|
|
8089
|
+
},
|
|
8090
|
+
{
|
|
8091
|
+
"type": "text",
|
|
8092
|
+
"text": " si vous avez entre 60 et 69 ans"
|
|
8093
|
+
}
|
|
8094
|
+
]
|
|
8095
|
+
}
|
|
8096
|
+
]
|
|
8097
|
+
},
|
|
8098
|
+
{
|
|
8099
|
+
"type": "element",
|
|
8100
|
+
"name": "Item",
|
|
8101
|
+
"children": [
|
|
8102
|
+
{
|
|
8103
|
+
"type": "element",
|
|
8104
|
+
"name": "Paragraphe",
|
|
8105
|
+
"children": [
|
|
8106
|
+
{
|
|
8107
|
+
"type": "element",
|
|
8108
|
+
"name": "Valeur",
|
|
8109
|
+
"children": [
|
|
8110
|
+
{
|
|
8111
|
+
"type": "text",
|
|
8112
|
+
"text": "70 %"
|
|
8113
|
+
}
|
|
8114
|
+
]
|
|
8115
|
+
},
|
|
8116
|
+
{
|
|
8117
|
+
"type": "text",
|
|
8118
|
+
"text": " si vous avez plus de 69 ans"
|
|
8119
|
+
}
|
|
8120
|
+
]
|
|
8121
|
+
}
|
|
8122
|
+
]
|
|
8123
|
+
}
|
|
8124
|
+
]
|
|
8125
|
+
},
|
|
8126
|
+
{
|
|
8127
|
+
"type": "element",
|
|
8128
|
+
"name": "Paragraphe",
|
|
8129
|
+
"children": [
|
|
8130
|
+
{
|
|
8131
|
+
"type": "text",
|
|
8132
|
+
"text": "Le "
|
|
8133
|
+
},
|
|
8134
|
+
{
|
|
8135
|
+
"type": "element",
|
|
8136
|
+
"name": "MiseEnEvidence",
|
|
8137
|
+
"children": [
|
|
8138
|
+
{
|
|
8139
|
+
"type": "text",
|
|
8140
|
+
"text": "taux des prélèvements sociaux"
|
|
8141
|
+
}
|
|
8142
|
+
]
|
|
8143
|
+
},
|
|
8144
|
+
{
|
|
8145
|
+
"type": "text",
|
|
8146
|
+
"text": " est de "
|
|
8147
|
+
},
|
|
8148
|
+
{
|
|
8149
|
+
"type": "element",
|
|
8150
|
+
"name": "Valeur",
|
|
7114
8151
|
"children": [
|
|
7115
8152
|
{
|
|
7116
8153
|
"type": "text",
|
|
7117
|
-
"text": "
|
|
8154
|
+
"text": "17,2 %"
|
|
7118
8155
|
}
|
|
7119
8156
|
]
|
|
7120
8157
|
},
|
|
@@ -7245,7 +8282,35 @@
|
|
|
7245
8282
|
"children": [
|
|
7246
8283
|
{
|
|
7247
8284
|
"type": "text",
|
|
7248
|
-
"text": "
|
|
8285
|
+
"text": "La rente est imposable à "
|
|
8286
|
+
},
|
|
8287
|
+
{
|
|
8288
|
+
"type": "element",
|
|
8289
|
+
"name": "MiseEnEvidence",
|
|
8290
|
+
"children": [
|
|
8291
|
+
{
|
|
8292
|
+
"type": "text",
|
|
8293
|
+
"text": "l'"
|
|
8294
|
+
},
|
|
8295
|
+
{
|
|
8296
|
+
"type": "element",
|
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|
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"name": "MiseEnEvidence",
|
|
8298
|
+
"children": [
|
|
8299
|
+
{
|
|
8300
|
+
"type": "text",
|
|
8301
|
+
"text": "impôt sur le revenu,"
|
|
8302
|
+
}
|
|
8303
|
+
]
|
|
8304
|
+
},
|
|
8305
|
+
{
|
|
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|
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"type": "element",
|
|
8307
|
+
"name": "MiseEnEvidence"
|
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8308
|
+
}
|
|
8309
|
+
]
|
|
8310
|
+
},
|
|
8311
|
+
{
|
|
8312
|
+
"type": "text",
|
|
8313
|
+
"text": "selon les règles applicables "
|
|
7249
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|
},
|
|
7250
8315
|
{
|
|
7251
8316
|
"type": "element",
|
|
@@ -7258,13 +8323,184 @@
|
|
|
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8323
|
"children": [
|
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|
{
|
|
7260
8325
|
"type": "text",
|
|
7261
|
-
"text": "
|
|
8326
|
+
"text": "aux rentes viagères à titre onéreux"
|
|
7262
8327
|
}
|
|
7263
8328
|
]
|
|
7264
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|
},
|
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|
{
|
|
7266
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|
"type": "text",
|
|
7267
|
-
"text": "."
|
|
8332
|
+
"text": ". Il s'agit d'un régime d'imposition qui tient compte de votre âge."
|
|
8333
|
+
}
|
|
8334
|
+
]
|
|
8335
|
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},
|
|
8336
|
+
{
|
|
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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": [
|
|
8340
|
+
{
|
|
8341
|
+
"type": "text",
|
|
8342
|
+
"text": "Ainsi, la "
|
|
8343
|
+
},
|
|
8344
|
+
{
|
|
8345
|
+
"type": "element",
|
|
8346
|
+
"name": "MiseEnEvidence",
|
|
8347
|
+
"children": [
|
|
8348
|
+
{
|
|
8349
|
+
"type": "text",
|
|
8350
|
+
"text": "partie de la rente imposable à l'impôt sur le revenu"
|
|
8351
|
+
}
|
|
8352
|
+
]
|
|
8353
|
+
},
|
|
8354
|
+
{
|
|
8355
|
+
"type": "text",
|
|
8356
|
+
"text": " correspond au montant de la rente réduit d'un abattement de :"
|
|
8357
|
+
}
|
|
8358
|
+
]
|
|
8359
|
+
},
|
|
8360
|
+
{
|
|
8361
|
+
"type": "element",
|
|
8362
|
+
"name": "Liste",
|
|
8363
|
+
"attributes": {
|
|
8364
|
+
"type": "puce"
|
|
8365
|
+
},
|
|
8366
|
+
"children": [
|
|
8367
|
+
{
|
|
8368
|
+
"type": "element",
|
|
8369
|
+
"name": "Item",
|
|
8370
|
+
"children": [
|
|
8371
|
+
{
|
|
8372
|
+
"type": "element",
|
|
8373
|
+
"name": "Paragraphe",
|
|
8374
|
+
"children": [
|
|
8375
|
+
{
|
|
8376
|
+
"type": "element",
|
|
8377
|
+
"name": "Valeur",
|
|
8378
|
+
"children": [
|
|
8379
|
+
{
|
|
8380
|
+
"type": "text",
|
|
8381
|
+
"text": "30 %"
|
|
8382
|
+
}
|
|
8383
|
+
]
|
|
8384
|
+
},
|
|
8385
|
+
{
|
|
8386
|
+
"type": "text",
|
|
8387
|
+
"text": " si vous avez moins de 50 ans"
|
|
8388
|
+
}
|
|
8389
|
+
]
|
|
8390
|
+
}
|
|
8391
|
+
]
|
|
8392
|
+
},
|
|
8393
|
+
{
|
|
8394
|
+
"type": "element",
|
|
8395
|
+
"name": "Item",
|
|
8396
|
+
"children": [
|
|
8397
|
+
{
|
|
8398
|
+
"type": "element",
|
|
8399
|
+
"name": "Paragraphe",
|
|
8400
|
+
"children": [
|
|
8401
|
+
{
|
|
8402
|
+
"type": "element",
|
|
8403
|
+
"name": "Valeur",
|
|
8404
|
+
"children": [
|
|
8405
|
+
{
|
|
8406
|
+
"type": "text",
|
|
8407
|
+
"text": "50 %"
|
|
8408
|
+
}
|
|
8409
|
+
]
|
|
8410
|
+
},
|
|
8411
|
+
{
|
|
8412
|
+
"type": "text",
|
|
8413
|
+
"text": " si vous avez entre 50 et 59 ans"
|
|
8414
|
+
}
|
|
8415
|
+
]
|
|
8416
|
+
}
|
|
8417
|
+
]
|
|
8418
|
+
},
|
|
8419
|
+
{
|
|
8420
|
+
"type": "element",
|
|
8421
|
+
"name": "Item",
|
|
8422
|
+
"children": [
|
|
8423
|
+
{
|
|
8424
|
+
"type": "element",
|
|
8425
|
+
"name": "Paragraphe",
|
|
8426
|
+
"children": [
|
|
8427
|
+
{
|
|
8428
|
+
"type": "element",
|
|
8429
|
+
"name": "Valeur",
|
|
8430
|
+
"children": [
|
|
8431
|
+
{
|
|
8432
|
+
"type": "text",
|
|
8433
|
+
"text": "60 %"
|
|
8434
|
+
}
|
|
8435
|
+
]
|
|
8436
|
+
},
|
|
8437
|
+
{
|
|
8438
|
+
"type": "text",
|
|
8439
|
+
"text": " si vous avez entre 60 et 69 ans"
|
|
8440
|
+
}
|
|
8441
|
+
]
|
|
8442
|
+
}
|
|
8443
|
+
]
|
|
8444
|
+
},
|
|
8445
|
+
{
|
|
8446
|
+
"type": "element",
|
|
8447
|
+
"name": "Item",
|
|
8448
|
+
"children": [
|
|
8449
|
+
{
|
|
8450
|
+
"type": "element",
|
|
8451
|
+
"name": "Paragraphe",
|
|
8452
|
+
"children": [
|
|
8453
|
+
{
|
|
8454
|
+
"type": "element",
|
|
8455
|
+
"name": "Valeur",
|
|
8456
|
+
"children": [
|
|
8457
|
+
{
|
|
8458
|
+
"type": "text",
|
|
8459
|
+
"text": "70 %"
|
|
8460
|
+
}
|
|
8461
|
+
]
|
|
8462
|
+
},
|
|
8463
|
+
{
|
|
8464
|
+
"type": "text",
|
|
8465
|
+
"text": " si vous avez plus de 69 ans"
|
|
8466
|
+
}
|
|
8467
|
+
]
|
|
8468
|
+
}
|
|
8469
|
+
]
|
|
8470
|
+
}
|
|
8471
|
+
]
|
|
8472
|
+
},
|
|
8473
|
+
{
|
|
8474
|
+
"type": "element",
|
|
8475
|
+
"name": "Paragraphe",
|
|
8476
|
+
"children": [
|
|
8477
|
+
{
|
|
8478
|
+
"type": "text",
|
|
8479
|
+
"text": "Des "
|
|
8480
|
+
},
|
|
8481
|
+
{
|
|
8482
|
+
"type": "element",
|
|
8483
|
+
"name": "MiseEnEvidence",
|
|
8484
|
+
"children": [
|
|
8485
|
+
{
|
|
8486
|
+
"type": "text",
|
|
8487
|
+
"text": "prélèvements sociaux s'appliquent également sur la partie imposable de la rente, au taux de "
|
|
8488
|
+
},
|
|
8489
|
+
{
|
|
8490
|
+
"type": "element",
|
|
8491
|
+
"name": "Valeur",
|
|
8492
|
+
"children": [
|
|
8493
|
+
{
|
|
8494
|
+
"type": "text",
|
|
8495
|
+
"text": "17,2 %"
|
|
8496
|
+
}
|
|
8497
|
+
]
|
|
8498
|
+
},
|
|
8499
|
+
{
|
|
8500
|
+
"type": "text",
|
|
8501
|
+
"text": "."
|
|
8502
|
+
}
|
|
8503
|
+
]
|
|
7268
8504
|
}
|
|
7269
8505
|
]
|
|
7270
8506
|
}
|