OpenFisca-France 162.0.0__py3-none-any.whl → 163.0.0__py3-none-any.whl
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- {OpenFisca_France-162.0.0.data → OpenFisca_France-163.0.0.data}/data/share/openfisca/openfisca-france/CHANGELOG.md +17 -1
- {OpenFisca_France-162.0.0.dist-info → OpenFisca_France-163.0.0.dist-info}/METADATA +1 -1
- {OpenFisca_France-162.0.0.dist-info → OpenFisca_France-163.0.0.dist-info}/RECORD +129 -168
- openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py +278 -278
- openfisca_france/parameters/chomage/allocations_assurance_chomage/reval_chomeurs_plus_61ans/taux.yaml +2 -2
- openfisca_france/parameters/chomage/allocations_chomage_solidarite/allocation_aide_publique/allocation_principale/3_premiers_mois.yaml +1 -1
- openfisca_france/parameters/chomage/allocations_chomage_solidarite/allocation_aide_publique/allocation_principale/apres_3_mois.yaml +1 -1
- openfisca_france/parameters/chomage/allocations_chomage_solidarite/allocation_aide_publique/allocation_principale/index.yaml +1 -1
- openfisca_france/parameters/chomage/allocations_chomage_solidarite/allocation_aide_publique/index.yaml +1 -1
- openfisca_france/parameters/chomage/preretraites/garantie_ressources/revalorisation_sjr.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/bareme.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/bareme_taux_neutre/date_effet/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/bareme_taux_neutre/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/taxe_complementaire_tc.yaml +1 -1
- openfisca_france/parameters/impot_revenu/bareme_ir_depuis_1945/taxe_proportionnelle_tp.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/decote/seuil_15_part.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/decote/seuil_2_faible_nombre_part.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/plafond_avantages_procures_par_demi_part/celib_enf.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/plafond_avantages_procures_par_demi_part/enfant_majeur_celibataire.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/plafond_avantages_procures_par_demi_part/general.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/cotisations_syndicales/taux.yaml +1 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/index.yaml +2 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/increment_plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_invalides.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_invalides_1ere_annee.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_maximum.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier → dispositif_scellier}/index.yaml +3 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier/scellier_outremer → dispositif_scellier/logement_BBC}/duree_reduction.yaml +3 -9
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/logement_BBC/index.yaml +6 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier → dispositif_scellier}/logement_BBC/taux.yaml +3 -9
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/logement_non_BBC/duree_reduction.yaml +20 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/logement_non_BBC/index.yaml +6 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier → dispositif_scellier}/logement_non_BBC/taux.yaml +3 -9
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/logement_non_BBC/taux_transitoire.yaml +20 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/plafond.yaml +15 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier/logement_non_BBC → dispositif_scellier/scellier_outremer}/duree_reduction.yaml +3 -9
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_scellier → dispositif_scellier}/scellier_outremer/index.yaml +2 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/scellier_outremer/taux.yaml +33 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/scellier_outremer_bis/duree_reduction.yaml +20 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/scellier_outremer_bis/index.yaml +8 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/scellier_outremer_bis/taux.yaml +33 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{scelli → dispositif_scellier}/taux_prorogation.yaml +2 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/index.yaml +13 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_pinel_denormandie_metro_6ans.yaml → location_6_ans/taux_metro.yaml} +2 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_pinel_denormandie_om_6ans.yaml → location_6_ans/taux_om.yaml} +2 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_duflot_metro.yaml → location_9_ans/taux_metro.yaml} +2 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_duflot_om.yaml → location_9_ans/taux_om.yaml} +2 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/index.yaml +5 -3
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guadeloupe_martinique_reunion/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guadeloupe_martinique_reunion/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guadeloupe_martinique_reunion/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guyane/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guyane/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guyane/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/pme/emprunts_contractes_reprise_pme/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofica/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofica/plafond_revenu_net_global.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofica/taux_1.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofica/taux_2.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofica/taux_3.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofipeche/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofipeche/plafond_revenu_net_global.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/sofipeche/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/souscriptions_parts_fcpi_fip/plafond_celibataire.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/souscriptions_parts_fcpi_fip/plafond_couple.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/souscriptions_parts_fcpi_fip/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_revenus_imposables/rpns/micro/index.yaml +2 -2
- openfisca_france/parameters/impot_revenu/contributions_exceptionnelles/minorations_exceptionnelles/formule_calcul_taux_en_impot.yaml +1 -1
- openfisca_france/parameters/impot_revenu/contributions_exceptionnelles/minorations_exceptionnelles/index.yaml +1 -1
- openfisca_france/parameters/impot_revenu/contributions_exceptionnelles/taxe_prop/index.yaml +2 -2
- openfisca_france/parameters/impot_revenu/credits_impots/gardenf/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/credits_impots/gardenf/taux.yaml +1 -1
- openfisca_france/parameters/marche_travail/remuneration_dans_fonction_publique/sft/part_fixe/enfant_supplementaire.yaml +1 -1
- openfisca_france/parameters/marche_travail/salaire_minimum/smig/index.yaml +2 -2
- openfisca_france/parameters/marche_travail/salaire_minimum/smig/smig_brut_horaire/index.yaml +1 -1
- openfisca_france/parameters/prelevements_sociaux/cotisations_securite_sociale_regime_general/indemnite_fin_contrat/taux.yaml +3 -3
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/majoration_pour_conjoint.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/region_parisienne.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_moins_de_5000_ha/allocation_de_base.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_moins_de_5000_ha/bonification_pour_enfants.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_moins_de_5000_ha/index.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_plus_de_5000_ha/allocation_de_base.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_plus_de_5000_ha/bonification_pour_enfants.yaml +1 -1
- openfisca_france/parameters/prestations_sociales/solidarite_insertion/minimum_vieillesse/avts_av_1961/villes_de_plus_de_5000_ha/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/impot_grandes_fortunes_1982_1986/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/courus_entre_le_16_7_78_et_31_12_79.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/courus_entre_le_1_1_80_et_31_12_82.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/courus_entre_le_1_1_83_et_31_12_89.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/courus_entre_le_1_1_90_et_31_12_94.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/courus_entre_le_1_1_95_et_apres.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/autres_produits_de_placement_a_revenu_fixe/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_a_partir_de_1_1_1998_avec_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_a_partir_du_1_1_95_et_sans_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_avant_1_6_78.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_1_1_83_et_1_1_1998_avec_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_1_1_83_et_31_12_89_sans_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_1_1_90_et_31_12_94_sans_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_1_6_78_et_20_1_80.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_21_1_80_et_31_12_82_avec_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/emis_entre_21_1_80_et_31_12_82_sans_anonymat.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/bons_banque_tresor_epargne_ptt/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/dividendes.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/obligations_titres_participatifs_fonds_salariaux.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/plan_d_epargne_populaire/index.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/plan_d_epargne_populaire/retrait_apres_8_ans.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/plan_d_epargne_populaire/retrait_avant_4_ans.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/plan_d_epargne_populaire/retrait_entre_4_et_8_ans.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/produits_dans_etats_non_cooperatifs.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/produits_epargne_solidaire_partage.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/produits_placement_revenu_fixe_inf2000.yaml +1 -1
- openfisca_france/parameters/taxation_capital/prelevement_forfaitaire/liberatoire_taux_fixe/titres_de_creances_negociables_et_autres.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/taux_pinel_denormandie_metro_9ans.yaml +0 -13
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/taux_pinel_denormandie_om_9ans.yaml +0 -13
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/index.yaml +0 -8
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_6_ans/index.yaml +0 -7
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_6_ans/taux_6_ans_metropole.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_6_ans/taux_6_ans_outre_mer.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_6_ans/taux_addition_3_ans.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_6_ans/taux_addition_bis_3_ans.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_9_ans/index.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_9_ans/taux_3_ans.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_9_ans/taux_9_ans_metropole.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/location_9_ans/taux_9_ans_outre_mer.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/dispositif_denormandie/plafond.yaml +0 -27
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_anciens/index.yaml +0 -11
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_duflot/duree.yaml +0 -25
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_duflot/index.yaml +0 -8
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_duflot/plafond.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_duflot/taux_metropole.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_duflot/taux_outre_mer.yaml +0 -26
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/index.yaml +0 -7
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_6_ans/index.yaml +0 -7
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_6_ans/taux_6_ans_metropole.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_6_ans/taux_6_ans_outre_mer.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_6_ans/taux_addition_3_ans.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_6_ans/taux_addition_bis_3_ans.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_9_ans/index.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_9_ans/taux_3_ans.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_9_ans/taux_9_ans_metropole.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/location_9_ans/taux_9_ans_outre_mer.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_pinel/plafond.yaml +0 -24
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/logement_BBC/duree_reduction.yaml +0 -31
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/logement_BBC/index.yaml +0 -5
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/logement_non_BBC/index.yaml +0 -5
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/plafond.yaml +0 -32
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/scellier_intermediaire.yaml +0 -48
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/scellier_outremer/taux.yaml +0 -48
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/scellier_outremer_bis/duree_reduction.yaml +0 -31
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/scellier_outremer_bis/index.yaml +0 -5
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/dispositif_scellier/scellier_outremer_bis/taux.yaml +0 -48
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/logements_neufs/index.yaml +0 -9
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/index.yaml +0 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/max.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux13.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux15.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux22.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux24.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux25.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux36.yaml +0 -6
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/scelli/taux40.yaml +0 -6
- {OpenFisca_France-162.0.0.data → OpenFisca_France-163.0.0.data}/data/share/openfisca/openfisca-france/README.md +0 -0
- {OpenFisca_France-162.0.0.dist-info → OpenFisca_France-163.0.0.dist-info}/LICENSE.AGPL.txt +0 -0
- {OpenFisca_France-162.0.0.dist-info → OpenFisca_France-163.0.0.dist-info}/WHEEL +0 -0
- {OpenFisca_France-162.0.0.dist-info → OpenFisca_France-163.0.0.dist-info}/top_level.txt +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/duree.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/index.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/plafond/index.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/plafond/plaf_couple.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/plafond/plaf_personne_seule.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/{logements_neufs/dispositif_mehaignerie → dispositif_mehaignerie}/taux.yaml +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_prolong1_6ans.yaml → taux_prolongation/taux_prolong1_6ans.yaml} +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_prolong2_6ans.yaml → taux_prolongation/taux_prolong2_6ans.yaml} +0 -0
- /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/{taux_prolong_9ans.yaml → taux_prolongation/taux_prolong_9ans.yaml} +0 -0
openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py
CHANGED
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@@ -208,16 +208,16 @@ class duflot_pinel_denormandie_metropole(Variable):
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'''
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Duflot
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'''
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-
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+
reduction = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
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# Duflot année N, 2013
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f7gh = foyer_fiscal('f7gh', period) # Métropole
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f7gi = foyer_fiscal('f7gi', period) # Outre-Mer
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-
inv_om = min_(
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-
inv_metro = min_(
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+
inv_om = min_(reduction.plafond, f7gi)
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+
inv_metro = min_(reduction.plafond - inv_om, f7gh)
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-
ri_metro = around(inv_metro *
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+
ri_metro = around(inv_metro * reduction.location_9_ans.taux_metro / 9)
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return ri_metro
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@@ -228,7 +228,7 @@ class duflot_pinel_denormandie_metropole(Variable):
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even though they may contain OM investments as well (only relevant after 2015,
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but since there are no separate cases, nothing one can potentially do).
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'''
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-
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+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
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# Duflot année N, 2013
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f7gh = foyer_fiscal('f7gh', period) # Métropole
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@@ -249,13 +249,13 @@ class duflot_pinel_denormandie_metropole(Variable):
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# Duflot 2013
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-
reduc_2013 = around(
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reduc_2013 = around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(duflot_pinel_denormandie.plafond - f7gi, f7gh) / 9)
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# Duflot et Pinel 2014
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-
max1 = max_(0,
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+
max1 = max_(0, duflot_pinel_denormandie.plafond - f7el - f7qd - f7qc) # 2014 : plafond commun 'duflot' et 'rpinel'
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-
reduc_2014 = (around(
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-
+ around(
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+
reduc_2014 = (around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max1, f7ek + f7qb) / 9)
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+
+ around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max1 - f7ek - f7qb, f7qa) / 6))
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ri_metro = reduc_2013 + reduc_2014 + f7fi
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@@ -266,7 +266,7 @@ class duflot_pinel_denormandie_metropole(Variable):
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Investissement locatif privé - Dispositif Pinel
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De 2015 à 2018
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'''
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-
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+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
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# Duflot année N, 2013
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f7gh = foyer_fiscal('f7gh', period) # Métropole
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@@ -320,13 +320,13 @@ class duflot_pinel_denormandie_metropole(Variable):
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}
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321
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# Duflot 2013
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-
reduc_2013 = around(
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323
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+
reduc_2013 = around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(duflot_pinel_denormandie.plafond - f7gi, f7gh) / 9)
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325
325
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# Duflot et Pinel 2014
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-
max1 = max_(0,
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+
max1 = max_(0, duflot_pinel_denormandie.plafond - f7el - f7qd - f7qc) # 2014 : plafond commun 'duflot' et 'rpinel'
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328
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-
reduc_2014 = (around(
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-
+ around(
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+
reduc_2014 = (around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max1, f7ek + f7qb) / 9)
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329
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+
+ around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max1 - f7ek - f7qb, f7qa) / 6))
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def calcul_reduction_investissement(cases):
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reduction = foyer_fiscal.empty_array()
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@@ -336,9 +336,9 @@ class duflot_pinel_denormandie_metropole(Variable):
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336
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depense = foyer_fiscal(variable, period)
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if zone == 'metropole':
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if duree == 9:
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339
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-
reduction += around(
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339
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+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
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340
340
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elif duree == 6:
|
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341
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-
reduction += around(
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341
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+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
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342
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depenses_cumulees += depense
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343
343
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return reduction
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@@ -355,7 +355,7 @@ class duflot_pinel_denormandie_metropole(Variable):
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355
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'''
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356
356
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Duflot + Pinel + Denormandie
|
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357
357
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'''
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358
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-
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358
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+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
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359
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360
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cases_investissement = {
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361
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2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
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@@ -405,9 +405,9 @@ class duflot_pinel_denormandie_metropole(Variable):
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|
405
405
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depense = foyer_fiscal(variable, period)
|
|
406
406
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if zone == 'metropole':
|
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407
407
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if duree == 9:
|
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408
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-
reduction += around(
|
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408
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+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
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409
409
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elif duree == 6:
|
|
410
|
-
reduction += around(
|
|
410
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+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
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411
411
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depenses_cumulees += depense
|
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412
412
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return reduction
|
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413
413
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|
|
@@ -426,7 +426,7 @@ class duflot_pinel_denormandie_metropole(Variable):
|
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426
426
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NB: it is not clear whether the extension of the Pinel investment should also
|
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427
427
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count towards the ceiling of € 300K. I will assume it does.
|
|
428
428
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'''
|
|
429
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-
|
|
429
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+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
430
430
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cases_investissement = {
|
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431
431
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2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
|
|
432
432
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('f7qp', 9, 'outremer'), # Pinel 2017
|
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@@ -484,9 +484,9 @@ class duflot_pinel_denormandie_metropole(Variable):
|
|
|
484
484
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depense = foyer_fiscal(variable, period)
|
|
485
485
|
if zone == 'metropole':
|
|
486
486
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if duree == 9:
|
|
487
|
-
reduction += around(
|
|
487
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
488
488
|
elif duree == 6:
|
|
489
|
-
reduction += around(
|
|
489
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
490
490
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depenses_cumulees += depense
|
|
491
491
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return reduction
|
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492
492
|
|
|
@@ -497,7 +497,7 @@ class duflot_pinel_denormandie_metropole(Variable):
|
|
|
497
497
|
reduction_cumulee = sum([calcul_reduction_investissement(cases_investissement[year]) for year in range_year_investissement])
|
|
498
498
|
report = sum([foyer_fiscal(case, period) for year in range_year_report for case in cases_report[year]])
|
|
499
499
|
|
|
500
|
-
prorogation = around(min_(
|
|
500
|
+
prorogation = around(min_(duflot_pinel_denormandie.plafond - f7rs, f7rr) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3)
|
|
501
501
|
|
|
502
502
|
return reduction_cumulee + report + f7fi + f7fk + f7fr + f7fv + f7fw + f7fx + prorogation
|
|
503
503
|
|
|
@@ -505,7 +505,7 @@ class duflot_pinel_denormandie_metropole(Variable):
|
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|
505
505
|
'''
|
|
506
506
|
Duflot + Pinel + Denormandie
|
|
507
507
|
'''
|
|
508
|
-
|
|
508
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
509
509
|
cases_investissement = {
|
|
510
510
|
2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
|
|
511
511
|
('f7qu', 9, 'outremer'),
|
|
@@ -573,9 +573,9 @@ class duflot_pinel_denormandie_metropole(Variable):
|
|
|
573
573
|
depense = foyer_fiscal(variable, period)
|
|
574
574
|
if zone == 'metropole':
|
|
575
575
|
if duree == 9:
|
|
576
|
-
reduction += around(
|
|
576
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
577
577
|
elif duree == 6:
|
|
578
|
-
reduction += around(
|
|
578
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_metro * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
579
579
|
depenses_cumulees += depense
|
|
580
580
|
return reduction
|
|
581
581
|
|
|
@@ -586,8 +586,8 @@ class duflot_pinel_denormandie_metropole(Variable):
|
|
|
586
586
|
reduction_cumulee = sum([calcul_reduction_investissement(cases_investissement[year]) for year in range_year_investissement])
|
|
587
587
|
report = sum([foyer_fiscal(case, period) for year in range_year_report for case in cases_report[year]])
|
|
588
588
|
|
|
589
|
-
prorogation = (around(min_(
|
|
590
|
-
+ around(min_(
|
|
589
|
+
prorogation = (around(min_(duflot_pinel_denormandie.plafond - f7rs, f7rr) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3)
|
|
590
|
+
+ around(min_(duflot_pinel_denormandie.plafond - f7ry, f7rx) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3))
|
|
591
591
|
|
|
592
592
|
return reduction_cumulee + report + f7fi + f7fk + f7fr + f7fv + f7fw + f7fx + prorogation + f7sx
|
|
593
593
|
|
|
@@ -602,14 +602,14 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
602
602
|
'''
|
|
603
603
|
Duflot
|
|
604
604
|
'''
|
|
605
|
-
|
|
605
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
606
606
|
|
|
607
607
|
# Duflot année N, 2013
|
|
608
608
|
f7gi = foyer_fiscal('f7gi', period) # Outre-Mer
|
|
609
609
|
|
|
610
|
-
inv_om = min_(
|
|
610
|
+
inv_om = min_(duflot_pinel_denormandie.plafond, f7gi)
|
|
611
611
|
|
|
612
|
-
ri_om = around(inv_om *
|
|
612
|
+
ri_om = around(inv_om * duflot_pinel_denormandie.location_9_ans.taux_om / 9)
|
|
613
613
|
|
|
614
614
|
return ri_om
|
|
615
615
|
|
|
@@ -620,7 +620,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
620
620
|
even though they may contain OM investments as well (only relevant after 2015,
|
|
621
621
|
but since there are no separate cases, nothing one can potentially do).
|
|
622
622
|
'''
|
|
623
|
-
|
|
623
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
624
624
|
|
|
625
625
|
# Duflot année N, 2013
|
|
626
626
|
f7gi = foyer_fiscal('f7gi', period) # Outre-Mer
|
|
@@ -633,14 +633,14 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
633
633
|
f7qd = foyer_fiscal('f7qd_2018', period) # Outre-Mer, 9 ans
|
|
634
634
|
|
|
635
635
|
# Duflot 2013
|
|
636
|
-
reduc_2013 = around(
|
|
636
|
+
reduc_2013 = around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(duflot_pinel_denormandie.plafond, f7gi) / 9)
|
|
637
637
|
|
|
638
638
|
# Duflot et Pinel 2014
|
|
639
|
-
inv_29_om = min_(
|
|
640
|
-
inv_23_om = min_(
|
|
639
|
+
inv_29_om = min_(duflot_pinel_denormandie.plafond, f7el + f7qd)
|
|
640
|
+
inv_23_om = min_(duflot_pinel_denormandie.plafond - inv_29_om, f7qc)
|
|
641
641
|
|
|
642
|
-
reduc = (around((inv_29_om *
|
|
643
|
-
+ around(inv_23_om *
|
|
642
|
+
reduc = (around((inv_29_om * duflot_pinel_denormandie.location_9_ans.taux_om / 9)
|
|
643
|
+
+ around(inv_23_om * duflot_pinel_denormandie.location_6_ans.taux_om / 6))) + reduc_2013
|
|
644
644
|
|
|
645
645
|
return reduc
|
|
646
646
|
|
|
@@ -648,7 +648,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
648
648
|
'''
|
|
649
649
|
Duflot + Pinel
|
|
650
650
|
'''
|
|
651
|
-
|
|
651
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
652
652
|
|
|
653
653
|
# Duflot année N, 2013
|
|
654
654
|
f7gi = foyer_fiscal('f7gi', period) # Outre-Mer
|
|
@@ -661,11 +661,11 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
661
661
|
f7qd = foyer_fiscal('f7qd_2018', period) # Outre-Mer, 9 ans
|
|
662
662
|
|
|
663
663
|
# Duflot 2013
|
|
664
|
-
reduc_2013 =
|
|
664
|
+
reduc_2013 = duflot_pinel_denormandie.location_9_ans.taux_om * min_(duflot_pinel_denormandie.plafond, f7gi) / 9
|
|
665
665
|
|
|
666
666
|
# Duflot et Pinel 2014
|
|
667
|
-
reduc_2014 = (around(
|
|
668
|
-
+ around(
|
|
667
|
+
reduc_2014 = (around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(duflot_pinel_denormandie.plafond, f7el + f7qd) / 9)
|
|
668
|
+
+ around(duflot_pinel_denormandie.location_6_ans.taux_om * min_(duflot_pinel_denormandie.plafond - f7el - f7qd, f7qc) / 6))
|
|
669
669
|
|
|
670
670
|
cases_investissement = {
|
|
671
671
|
2015: [
|
|
@@ -705,9 +705,9 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
705
705
|
depense = foyer_fiscal(variable, period)
|
|
706
706
|
if zone == 'outremer':
|
|
707
707
|
if duree == 9:
|
|
708
|
-
reduction += around(
|
|
708
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
709
709
|
elif duree == 6:
|
|
710
|
-
reduction += around(
|
|
710
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
711
711
|
depenses_cumulees += depense
|
|
712
712
|
return reduction
|
|
713
713
|
|
|
@@ -724,7 +724,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
724
724
|
'''
|
|
725
725
|
Duflot + Pinel + Denormandie
|
|
726
726
|
'''
|
|
727
|
-
|
|
727
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
728
728
|
|
|
729
729
|
cases_investissement = {
|
|
730
730
|
2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
|
|
@@ -766,9 +766,9 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
766
766
|
depense = foyer_fiscal(variable, period)
|
|
767
767
|
if zone == 'outremer':
|
|
768
768
|
if duree == 9:
|
|
769
|
-
reduction += around(
|
|
769
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
770
770
|
elif duree == 6:
|
|
771
|
-
reduction += around(
|
|
771
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
772
772
|
depenses_cumulees += depense
|
|
773
773
|
return reduction
|
|
774
774
|
|
|
@@ -787,7 +787,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
787
787
|
NB: it is not clear whether the extension of the Pinel investment should also
|
|
788
788
|
count towards the ceiling of € 300K. I will assume it does.
|
|
789
789
|
'''
|
|
790
|
-
|
|
790
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
791
791
|
|
|
792
792
|
cases_investissement = {
|
|
793
793
|
2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
|
|
@@ -837,9 +837,9 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
837
837
|
depense = foyer_fiscal(variable, period)
|
|
838
838
|
if zone == 'outremer':
|
|
839
839
|
if duree == 9:
|
|
840
|
-
reduction += around(
|
|
840
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
841
841
|
elif duree == 6:
|
|
842
|
-
reduction += around(
|
|
842
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
843
843
|
depenses_cumulees += depense
|
|
844
844
|
return reduction
|
|
845
845
|
|
|
@@ -850,7 +850,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
850
850
|
reduction_cumulee = sum([calcul_reduction_investissement(cases_investissement[year]) for year in range_year_investissement])
|
|
851
851
|
report = sum([foyer_fiscal(case, period) for year in range_year_report for case in cases_report[year]])
|
|
852
852
|
|
|
853
|
-
prorogation = around(min_(
|
|
853
|
+
prorogation = around(min_(duflot_pinel_denormandie.plafond, f7rs) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3)
|
|
854
854
|
|
|
855
855
|
return reduction_cumulee + report + prorogation
|
|
856
856
|
|
|
@@ -858,7 +858,7 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
858
858
|
'''
|
|
859
859
|
Duflot + Pinel + Denormandie
|
|
860
860
|
'''
|
|
861
|
-
|
|
861
|
+
duflot_pinel_denormandie = parameters(period).impot_revenu.calcul_reductions_impots.investissements_immobiliers.duflot_pinel_denormandie
|
|
862
862
|
|
|
863
863
|
cases_investissement = {
|
|
864
864
|
2019: [ # A compter de 2019, le plafonnement de la base de calcul est commun à tous les investissements réalisés
|
|
@@ -916,9 +916,9 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
916
916
|
depense = foyer_fiscal(variable, period)
|
|
917
917
|
if zone == 'outremer':
|
|
918
918
|
if duree == 9:
|
|
919
|
-
reduction += around(
|
|
919
|
+
reduction += around(duflot_pinel_denormandie.location_9_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
920
920
|
elif duree == 6:
|
|
921
|
-
reduction += around(
|
|
921
|
+
reduction += around(duflot_pinel_denormandie.location_6_ans.taux_om * min_(max_(0, duflot_pinel_denormandie.plafond - depenses_cumulees), depense) / duree)
|
|
922
922
|
depenses_cumulees += depense
|
|
923
923
|
return reduction
|
|
924
924
|
|
|
@@ -929,8 +929,8 @@ class duflot_pinel_denormandie_om(Variable):
|
|
|
929
929
|
reduction_cumulee = sum([calcul_reduction_investissement(cases_investissement[year]) for year in range_year_investissement])
|
|
930
930
|
report = sum([foyer_fiscal(case, period) for year in range_year_report for case in cases_report[year]])
|
|
931
931
|
|
|
932
|
-
prorogation = (around(min_(
|
|
933
|
-
+ around(min_(
|
|
932
|
+
prorogation = (around(min_(duflot_pinel_denormandie.plafond, f7rs) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3)
|
|
933
|
+
+ around(min_(duflot_pinel_denormandie.plafond, f7ry) * duflot_pinel_denormandie.taux_prolongation.taux_prolong1_6ans / 3))
|
|
934
934
|
|
|
935
935
|
return reduction_cumulee + report + prorogation + f7sy
|
|
936
936
|
|
|
@@ -3721,9 +3721,9 @@ class scelli(Variable):
|
|
|
3721
3721
|
'''
|
|
3722
3722
|
f7hj = foyer_fiscal('f7hj', period)
|
|
3723
3723
|
f7hk = foyer_fiscal('f7hk', period)
|
|
3724
|
-
|
|
3724
|
+
investissement_2009 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3725
3725
|
|
|
3726
|
-
return max_(
|
|
3726
|
+
return max_(investissement_2009.logement_non_BBC.taux * min_(investissement_2009.plafond, f7hj), investissement_2009.scellier_outremer.taux * min_(investissement_2009.plafond, f7hk)) / 9
|
|
3727
3727
|
|
|
3728
3728
|
def formula_2010_01_01(foyer_fiscal, period, parameters):
|
|
3729
3729
|
'''
|
|
@@ -3739,18 +3739,18 @@ class scelli(Variable):
|
|
|
3739
3739
|
f7hr = foyer_fiscal('f7hr_2017', period)
|
|
3740
3740
|
f7hs = foyer_fiscal('f7hs_2017', period)
|
|
3741
3741
|
f7la = foyer_fiscal('f7la', period)
|
|
3742
|
-
|
|
3742
|
+
investissement_2009_2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3743
3743
|
|
|
3744
3744
|
return (
|
|
3745
3745
|
max_(
|
|
3746
|
-
max_(
|
|
3747
|
-
max_(
|
|
3746
|
+
max_(investissement_2009_2010.logement_non_BBC.taux * min_(investissement_2009_2010.plafond, f7hj), investissement_2009_2010.scellier_outremer.taux * min_(investissement_2009_2010.plafond, f7hk)),
|
|
3747
|
+
max_(investissement_2009_2010.logement_non_BBC.taux * min_(investissement_2009_2010.plafond, f7hn), investissement_2009_2010.scellier_outremer.taux * min_(investissement_2009_2010.plafond, f7ho))
|
|
3748
3748
|
) / 9
|
|
3749
3749
|
+ max_(
|
|
3750
|
-
|
|
3751
|
-
|
|
3750
|
+
investissement_2009_2010.logement_non_BBC.taux * min_(investissement_2009_2010.plafond, f7hl),
|
|
3751
|
+
investissement_2009_2010.scellier_outremer.taux * min_(investissement_2009_2010.plafond, f7hm)
|
|
3752
3752
|
) / 9
|
|
3753
|
-
+ max_(
|
|
3753
|
+
+ max_(investissement_2009_2010.logement_non_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs)
|
|
3754
3754
|
+ f7la)
|
|
3755
3755
|
|
|
3756
3756
|
def formula_2011_01_01(foyer_fiscal, period, parameters):
|
|
@@ -3795,22 +3795,23 @@ class scelli(Variable):
|
|
|
3795
3795
|
f7nr = foyer_fiscal('f7nr', period)
|
|
3796
3796
|
f7ns = foyer_fiscal('f7ns', period)
|
|
3797
3797
|
f7nt = foyer_fiscal('f7nt', period)
|
|
3798
|
-
|
|
3798
|
+
investissement_2009_2010 = parameters('2010-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3799
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3799
3800
|
|
|
3800
3801
|
return (
|
|
3801
|
-
min_(
|
|
3802
|
-
|
|
3803
|
-
|
|
3804
|
-
|
|
3805
|
-
|
|
3806
|
-
|
|
3807
|
-
|
|
3802
|
+
min_(investissement_2011.plafond, maxi(
|
|
3803
|
+
investissement_2011.logement_non_BBC.taux * max_(f7nf, f7nj) / 9,
|
|
3804
|
+
investissement_2011.logement_non_BBC.taux_transitoire * max_(f7ng, f7ni) / 9,
|
|
3805
|
+
investissement_2011.logement_BBC.taux * max_(f7na, f7ne) / 9,
|
|
3806
|
+
investissement_2009_2010.logement_BBC.taux * maxi(f7nb, f7nc, f7nd, f7nh) / 9,
|
|
3807
|
+
investissement_2011.scellier_outremer.taux * maxi(f7nk / 9, f7no / 9, f7np / 5, f7nt / 5),
|
|
3808
|
+
investissement_2009_2010.scellier_outremer.taux * maxi(f7nl / 9, f7nm / 9, f7nn / 9, f7nq / 5, f7nr / 5, f7ns / 5)
|
|
3808
3809
|
))
|
|
3809
|
-
+ min_(
|
|
3810
|
-
+ min_(
|
|
3811
|
-
+ min_(
|
|
3812
|
-
+ min_(
|
|
3813
|
-
+ min_(
|
|
3810
|
+
+ min_(investissement_2011.plafond, maxi(investissement_2009_2010.logement_BBC.taux * max_(f7hj, f7hn), investissement_2009_2010.scellier_outremer.taux * max_(f7hk, f7ho))) / 9
|
|
3811
|
+
+ min_(investissement_2011.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hl, investissement_2009_2010.scellier_outremer.taux * f7hm)) / 9
|
|
3812
|
+
+ min_(investissement_2011.plafond, maxi(investissement_2009_2010.logement_BBC.taux * f7hv, investissement_2009_2010.logement_BBC.taux * f7hx, investissement_2009_2010.scellier_outremer.taux * f7hw, investissement_2009_2010.scellier_outremer.taux * f7hz))
|
|
3813
|
+
+ min_(investissement_2011.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7ht, investissement_2009_2010.scellier_outremer.taux * f7hu))
|
|
3814
|
+
+ min_(investissement_2011.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs))
|
|
3814
3815
|
+ f7la + f7lb + f7lc
|
|
3815
3816
|
)
|
|
3816
3817
|
|
|
@@ -3882,31 +3883,32 @@ class scelli(Variable):
|
|
|
3882
3883
|
f7nr = foyer_fiscal('f7nr', period)
|
|
3883
3884
|
f7ns = foyer_fiscal('f7ns', period)
|
|
3884
3885
|
f7nt = foyer_fiscal('f7nt', period)
|
|
3885
|
-
|
|
3886
|
-
|
|
3886
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3887
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3888
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
3887
3889
|
|
|
3888
3890
|
return (
|
|
3889
|
-
min_(
|
|
3890
|
-
|
|
3891
|
-
|
|
3892
|
-
|
|
3893
|
-
|
|
3894
|
-
|
|
3895
|
-
|
|
3891
|
+
min_(investissement_2012.plafond, maxi(
|
|
3892
|
+
investissement_2011.logement_non_BBC.taux * max_(f7nf, f7nj) / 9,
|
|
3893
|
+
investissement_2011.logement_non_BBC.taux_transitoire * max_(f7ng, f7ni) / 9,
|
|
3894
|
+
investissement_2011.logement_BBC.taux * max_(f7na, f7ne) / 9,
|
|
3895
|
+
investissement_2009_2010.logement_BBC.taux * maxi(f7nb, f7nc, f7nd, f7nh) / 9,
|
|
3896
|
+
investissement_2011.scellier_outremer.taux * maxi(f7nk / 9, f7no / 9, f7np / 5, f7nt / 5),
|
|
3897
|
+
investissement_2009_2010.scellier_outremer.taux * maxi(f7nl / 9, f7nm / 9, f7nn / 9, f7nq / 5, f7nr / 5, f7ns / 5)
|
|
3896
3898
|
))
|
|
3897
|
-
+ min_(
|
|
3898
|
-
+ min_(
|
|
3899
|
-
+ min_(
|
|
3900
|
-
+ min_(
|
|
3901
|
-
+ min_(
|
|
3899
|
+
+ min_(investissement_2009_2010.plafond, maxi(investissement_2009_2010.logement_BBC.taux * max_(f7hj, f7hn), investissement_2009_2010.scellier_outremer.taux * max_(f7hk, f7ho))) / 9
|
|
3900
|
+
+ min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hl, investissement_2009_2010.scellier_outremer.taux * f7hm)) / 9
|
|
3901
|
+
+ min_(investissement_2009_2010.plafond, maxi(investissement_2009_2010.logement_BBC.taux * f7hv, investissement_2009_2010.logement_BBC.taux * f7hx, investissement_2009_2010.scellier_outremer.taux * f7hw, investissement_2009_2010.scellier_outremer.taux * f7hz))
|
|
3902
|
+
+ min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7ht, investissement_2009_2010.scellier_outremer.taux * f7hu))
|
|
3903
|
+
+ min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs))
|
|
3902
3904
|
+ f7la + f7lb + f7lc + f7ld + f7le + f7lf
|
|
3903
3905
|
+ f7ha + f7hb + f7hg + f7hh + f7hd + f7he + f7hf
|
|
3904
|
-
+ min_(
|
|
3905
|
-
|
|
3906
|
-
|
|
3907
|
-
|
|
3908
|
-
|
|
3909
|
-
|
|
3906
|
+
+ min_(investissement_2009_2010.plafond, maxi(
|
|
3907
|
+
investissement_2009_2010.taux_prorogation * max_(f7jf, f7jj) / 9,
|
|
3908
|
+
investissement_2012.logement_BBC.taux * maxi(f7ja, f7je, f7jg, f7jh) / 9,
|
|
3909
|
+
investissement_2011.logement_BBC.taux * maxi(f7jb, f7jd) / 9,
|
|
3910
|
+
investissement_2012.scellier_outremer.taux * maxi(f7jk / 9, f7jn / 9, f7jo / 5, f7jr / 5),
|
|
3911
|
+
investissement_2011.scellier_outremer.taux * maxi(f7jl / 9, f7jm / 9, f7jp / 5, f7jq / 5)
|
|
3910
3912
|
))
|
|
3911
3913
|
)
|
|
3912
3914
|
|
|
@@ -3996,28 +3998,29 @@ class scelli(Variable):
|
|
|
3996
3998
|
f7nr = foyer_fiscal('f7nr', period)
|
|
3997
3999
|
f7ns = foyer_fiscal('f7ns', period)
|
|
3998
4000
|
f7nt = foyer_fiscal('f7nt', period)
|
|
3999
|
-
|
|
4000
|
-
|
|
4001
|
-
|
|
4002
|
-
|
|
4003
|
-
|
|
4004
|
-
|
|
4005
|
-
|
|
4006
|
-
|
|
4007
|
-
|
|
4008
|
-
|
|
4001
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4002
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4003
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4004
|
+
|
|
4005
|
+
reductions = (min_(investissement_2012.plafond, maxi(
|
|
4006
|
+
investissement_2011.logement_non_BBC.taux * max_(f7nf, f7nj) / 9,
|
|
4007
|
+
investissement_2011.logement_non_BBC.taux_transitoire * max_(f7ng, f7ni) / 9,
|
|
4008
|
+
investissement_2011.logement_BBC.taux * max_(f7na, f7ne) / 9,
|
|
4009
|
+
investissement_2009_2010.logement_BBC.taux * maxi(f7nb, f7nc, f7nd, f7nh) / 9,
|
|
4010
|
+
investissement_2011.scellier_outremer.taux * maxi(f7nk / 9, f7no / 9, f7np / 5, f7nt / 5),
|
|
4011
|
+
investissement_2009_2010.scellier_outremer.taux * maxi(f7nl / 9, f7nm / 9, f7nn / 9, f7nq / 5, f7nr / 5, f7ns / 5)
|
|
4009
4012
|
))
|
|
4010
|
-
+ min_(
|
|
4011
|
-
+ min_(
|
|
4012
|
-
+ min_(
|
|
4013
|
-
+ min_(
|
|
4014
|
-
+ min_(
|
|
4015
|
-
+ min_(
|
|
4016
|
-
|
|
4017
|
-
|
|
4018
|
-
|
|
4019
|
-
|
|
4020
|
-
|
|
4013
|
+
+ min_(investissement_2012.plafond, maxi(investissement_2009_2010.logement_BBC.taux * max_(f7hj, f7hn), investissement_2009_2010.scellier_outremer.taux * max_(f7hk, f7ho))) / 9
|
|
4014
|
+
+ min_(investissement_2012.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hl, investissement_2009_2010.scellier_outremer.taux * f7hm)) / 9
|
|
4015
|
+
+ min_(investissement_2012.plafond, maxi(investissement_2009_2010.logement_BBC.taux * f7hv, investissement_2009_2010.logement_BBC.taux * f7hx, investissement_2009_2010.scellier_outremer.taux * f7hw, investissement_2009_2010.scellier_outremer.taux * f7hz))
|
|
4016
|
+
+ min_(investissement_2012.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7ht, investissement_2009_2010.scellier_outremer.taux * f7hu))
|
|
4017
|
+
+ min_(investissement_2012.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs))
|
|
4018
|
+
+ min_(investissement_2012.plafond, maxi(
|
|
4019
|
+
investissement_2009_2010.taux_prorogation * maxi(f7jf, f7jj, f7fb) / 9,
|
|
4020
|
+
investissement_2012.logement_BBC.taux * maxi(f7ja, f7je, f7jg, f7jh, f7fa) / 9,
|
|
4021
|
+
investissement_2011.logement_BBC.taux * maxi(f7jb, f7jd) / 9,
|
|
4022
|
+
investissement_2012.scellier_outremer.taux * maxi(f7jk / 9, f7jn / 9, f7jo / 5, f7jr / 5, f7fc / 9, f7fd / 5),
|
|
4023
|
+
investissement_2011.scellier_outremer.taux * maxi(f7jl / 9, f7jm / 9, f7jp / 5, f7jq / 5)
|
|
4021
4024
|
))
|
|
4022
4025
|
+ f7la + f7lb + f7lc + f7ld + f7le + f7lf + f7lm + f7ls + f7lz
|
|
4023
4026
|
+ f7mg
|
|
@@ -4130,42 +4133,43 @@ class scelli(Variable):
|
|
|
4130
4133
|
f7yk = foyer_fiscal('f7yk', period)
|
|
4131
4134
|
f7yl = foyer_fiscal('f7yl', period)
|
|
4132
4135
|
|
|
4133
|
-
|
|
4134
|
-
|
|
4136
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4137
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4138
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4135
4139
|
|
|
4136
4140
|
report_reduc_scelli_non_impute = f7la + f7lb + f7lc + f7ld + f7le + f7lf + f7lm + f7ls + f7lz + f7mg + f7mh + f7lx + f7lt + f7ln
|
|
4137
4141
|
|
|
4138
|
-
report_scelli_2009 = min_(
|
|
4139
|
-
report_scelli_2010 = min_(
|
|
4142
|
+
report_scelli_2009 = min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs))
|
|
4143
|
+
report_scelli_2010 = min_(investissement_2009_2010.plafond, investissement_2009_2010.logement_BBC.taux * f7hv + investissement_2009_2010.logement_BBC.taux * f7hx + investissement_2009_2010.scellier_outremer.taux * f7hw + investissement_2009_2010.scellier_outremer.taux * f7hz) + min_(investissement_2009_2010.plafond, investissement_2009_2010.logement_BBC.taux * f7ht + investissement_2009_2010.scellier_outremer.taux * f7hu)
|
|
4140
4144
|
report_scelli_2011 = f7ha + f7hb + f7hg + f7hh + f7hd + f7he + f7hf
|
|
4141
4145
|
report_scelli_2012 = f7gj + f7gk + f7gl + f7gp + f7gs + f7gt + f7gu + f7gv + f7gx + f7gw
|
|
4142
4146
|
report_scelli_2013 = f7ya + f7yb + f7yc + f7yd + f7ye + f7yf + f7yg + f7yh + f7yi + f7yj + f7yk + f7yl
|
|
4143
4147
|
|
|
4144
|
-
reduc_scelli_2014_invest_2009 = min_(
|
|
4148
|
+
reduc_scelli_2014_invest_2009 = min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hl, investissement_2009_2010.scellier_outremer.taux * f7hm)) / 9
|
|
4145
4149
|
|
|
4146
|
-
reduc_scelli_2014_invest_2010 = min_(
|
|
4147
|
-
|
|
4148
|
-
|
|
4150
|
+
reduc_scelli_2014_invest_2010 = min_(investissement_2009_2010.plafond, maxi(
|
|
4151
|
+
investissement_2009_2010.logement_BBC.taux * max_(f7hj, f7hn) / 9,
|
|
4152
|
+
investissement_2009_2010.scellier_outremer.taux * max_(f7hk, f7ho) / 9))
|
|
4149
4153
|
|
|
4150
|
-
reduc_scelli_2014_invest_2011 = min_(
|
|
4151
|
-
|
|
4152
|
-
|
|
4153
|
-
|
|
4154
|
-
|
|
4155
|
-
|
|
4156
|
-
|
|
4154
|
+
reduc_scelli_2014_invest_2011 = min_(investissement_2011.plafond, maxi(
|
|
4155
|
+
investissement_2011.logement_non_BBC.taux * max_(f7nf, f7nj) / 9,
|
|
4156
|
+
investissement_2011.logement_non_BBC.taux_transitoire * max_(f7ng, f7ni) / 9,
|
|
4157
|
+
investissement_2011.logement_BBC.taux * max_(f7na, f7ne) / 9,
|
|
4158
|
+
investissement_2009_2010.logement_BBC.taux * maxi(f7nb, f7nc, f7nd, f7nh) / 9,
|
|
4159
|
+
investissement_2011.scellier_outremer.taux * maxi(f7nk / 9, f7no / 9, f7np / 5, f7nt / 5),
|
|
4160
|
+
investissement_2009_2010.scellier_outremer.taux * maxi(f7nl / 9, f7nm / 9, f7nn / 9, f7nq / 5, f7nr / 5, f7ns / 5)))
|
|
4157
4161
|
|
|
4158
|
-
reduc_scelli_2014_invest_2012 = min_(
|
|
4159
|
-
|
|
4160
|
-
|
|
4161
|
-
|
|
4162
|
-
|
|
4163
|
-
|
|
4162
|
+
reduc_scelli_2014_invest_2012 = min_(investissement_2012.plafond, maxi(
|
|
4163
|
+
investissement_2009_2010.taux_prorogation * maxi(f7jf, f7jj) / 9,
|
|
4164
|
+
investissement_2012.logement_BBC.taux * maxi(f7ja, f7je, f7jg, f7jh) / 9,
|
|
4165
|
+
investissement_2011.logement_BBC.taux * maxi(f7jb, f7jd) / 9,
|
|
4166
|
+
investissement_2012.scellier_outremer.taux * maxi(f7jk / 9, f7jn / 9, f7jo / 5, f7jr / 5),
|
|
4167
|
+
investissement_2011.scellier_outremer.taux * maxi(f7jl / 9, f7jm / 9, f7jp / 5, f7jq / 5)))
|
|
4164
4168
|
|
|
4165
|
-
reduc_scelli_2014_invest_mars_2013 = min_(
|
|
4166
|
-
|
|
4167
|
-
|
|
4168
|
-
|
|
4169
|
+
reduc_scelli_2014_invest_mars_2013 = min_(investissement_2012.plafond, maxi(
|
|
4170
|
+
investissement_2009_2010.taux_prorogation * f7fb / 9,
|
|
4171
|
+
investissement_2012.logement_BBC.taux * f7fa / 9,
|
|
4172
|
+
investissement_2012.scellier_outremer.taux * maxi(f7fc / 9, f7fd / 5)))
|
|
4169
4173
|
|
|
4170
4174
|
reductions = (
|
|
4171
4175
|
reduc_scelli_2014_invest_2009
|
|
@@ -4287,43 +4291,44 @@ class scelli(Variable):
|
|
|
4287
4291
|
f7yr = foyer_fiscal('f7yr', period)
|
|
4288
4292
|
f7ys = foyer_fiscal('f7ys', period)
|
|
4289
4293
|
|
|
4290
|
-
|
|
4291
|
-
|
|
4294
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4295
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4296
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4292
4297
|
|
|
4293
4298
|
report_reduc_scelli_non_impute = f7la + f7lb + f7lc + f7ld + f7le + f7lf + f7lm + f7ls + f7lz + f7mg + f7mh + f7lx + f7lt + f7ln + f7lg + f7lh + f7li + f7lj
|
|
4294
4299
|
|
|
4295
|
-
report_scelli_2009 = min_(
|
|
4296
|
-
report_scelli_2010 = min_(
|
|
4300
|
+
report_scelli_2009 = min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hr, investissement_2009_2010.scellier_outremer.taux * f7hs))
|
|
4301
|
+
report_scelli_2010 = min_(investissement_2009_2010.plafond, investissement_2009_2010.logement_BBC.taux * f7hv + investissement_2009_2010.logement_BBC.taux * f7hx + investissement_2009_2010.scellier_outremer.taux * f7hw + investissement_2009_2010.scellier_outremer.taux * f7hz) + min_(investissement_2009_2010.plafond, investissement_2009_2010.logement_BBC.taux * f7ht + investissement_2009_2010.scellier_outremer.taux * f7hu)
|
|
4297
4302
|
report_scelli_2011 = f7ha + f7hg + f7hh + f7hd + f7hf
|
|
4298
4303
|
report_scelli_2012 = f7gj + f7gl + f7gs + f7gu + f7gv + f7gx + f7gw
|
|
4299
4304
|
report_scelli_2013 = f7yb + f7yd + f7yf + f7yh + f7yj + f7yk + f7yl
|
|
4300
4305
|
report_scelli_2014 = f7ym + f7yn + f7yo + f7yp + f7yq + f7yr + f7ys
|
|
4301
4306
|
|
|
4302
|
-
reduc_scelli_2015_invest_2009 = min_(
|
|
4307
|
+
reduc_scelli_2015_invest_2009 = min_(investissement_2009_2010.plafond, max_(investissement_2009_2010.logement_BBC.taux * f7hl, investissement_2009_2010.scellier_outremer.taux * f7hm)) / 9
|
|
4303
4308
|
|
|
4304
|
-
reduc_scelli_2015_invest_2010 = min_(
|
|
4305
|
-
|
|
4306
|
-
|
|
4309
|
+
reduc_scelli_2015_invest_2010 = min_(investissement_2009_2010.plafond, maxi(
|
|
4310
|
+
investissement_2009_2010.logement_BBC.taux * max_(f7hj, f7hn) / 9,
|
|
4311
|
+
investissement_2009_2010.scellier_outremer.taux * max_(f7hk, f7ho) / 9))
|
|
4307
4312
|
|
|
4308
|
-
reduc_scelli_2015_invest_2011 = min_(
|
|
4309
|
-
|
|
4310
|
-
|
|
4311
|
-
|
|
4312
|
-
|
|
4313
|
-
|
|
4314
|
-
|
|
4313
|
+
reduc_scelli_2015_invest_2011 = min_(investissement_2011.plafond, maxi(
|
|
4314
|
+
investissement_2011.logement_non_BBC.taux * max_(f7nf, f7nj) / 9,
|
|
4315
|
+
investissement_2011.logement_non_BBC.taux_transitoire * max_(f7ng, f7ni) / 9,
|
|
4316
|
+
investissement_2011.logement_BBC.taux * max_(f7na, f7ne) / 9,
|
|
4317
|
+
investissement_2011.logement_BBC.taux * maxi(f7nb, f7nc, f7nd, f7nh) / 9,
|
|
4318
|
+
investissement_2011.scellier_outremer.taux * maxi(f7nk / 9, f7no / 9, f7np / 5, f7nt / 5),
|
|
4319
|
+
investissement_2009_2010.scellier_outremer.taux * maxi(f7nl / 9, f7nm / 9, f7nn / 9, f7nq / 5, f7nr / 5, f7ns / 5)))
|
|
4315
4320
|
|
|
4316
|
-
reduc_scelli_2015_invest_2012 = min_(
|
|
4317
|
-
|
|
4318
|
-
|
|
4319
|
-
|
|
4320
|
-
|
|
4321
|
-
|
|
4321
|
+
reduc_scelli_2015_invest_2012 = min_(investissement_2012.plafond, maxi(
|
|
4322
|
+
investissement_2009_2010.taux_prorogation * maxi(f7jf, f7jj) / 9,
|
|
4323
|
+
investissement_2012.logement_BBC.taux * maxi(f7ja, f7je, f7jg, f7jh) / 9,
|
|
4324
|
+
investissement_2011.logement_BBC.taux * maxi(f7jb, f7jd) / 9,
|
|
4325
|
+
investissement_2012.scellier_outremer.taux * maxi(f7jk / 9, f7jn / 9, f7jo / 5, f7jr / 5),
|
|
4326
|
+
investissement_2011.scellier_outremer.taux * maxi(f7jl / 9, f7jm / 9, f7jp / 5, f7jq / 5)))
|
|
4322
4327
|
|
|
4323
|
-
reduc_scelli_2015_invest_mars_2013 = min_(
|
|
4324
|
-
|
|
4325
|
-
|
|
4326
|
-
|
|
4328
|
+
reduc_scelli_2015_invest_mars_2013 = min_(investissement_2012.plafond, maxi(
|
|
4329
|
+
investissement_2009_2010.taux_prorogation * f7fb / 9,
|
|
4330
|
+
investissement_2012.logement_BBC.taux * f7fa / 9,
|
|
4331
|
+
investissement_2012.scellier_outremer.taux * maxi(f7fc / 9, f7fd / 5)))
|
|
4327
4332
|
|
|
4328
4333
|
reductions = (
|
|
4329
4334
|
reduc_scelli_2015_invest_2009
|
|
@@ -4395,42 +4400,42 @@ class scelli(Variable):
|
|
|
4395
4400
|
inv_3_6 = ['f7zb', 'f7zc']
|
|
4396
4401
|
inv_3_5 = ['f7za', 'f7zd']
|
|
4397
4402
|
|
|
4398
|
-
|
|
4399
|
-
|
|
4400
|
-
|
|
4403
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4404
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4405
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4401
4406
|
|
|
4402
4407
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4403
4408
|
|
|
4404
|
-
ri_rep = ri_rep + min_(
|
|
4405
|
-
ri_rep = ri_rep + min_(
|
|
4406
|
-
|
|
4407
|
-
base_inv_5_40 = min_(sum([foyer_fiscal(i, period) for i in inv_5_40]),
|
|
4408
|
-
base_inv_5_36 = min_(sum([foyer_fiscal(i, period) for i in inv_5_36]),
|
|
4409
|
-
base_inv_5_24 = min_(sum([foyer_fiscal(i, period) for i in inv_5_24]),
|
|
4410
|
-
base_inv_9_40 = min_(sum([foyer_fiscal(i, period) for i in inv_9_40]),
|
|
4411
|
-
base_inv_9_36 = min_(sum([foyer_fiscal(i, period) for i in inv_9_36]),
|
|
4412
|
-
base_inv_9_25 = min_(sum([foyer_fiscal(i, period) for i in inv_9_25]),
|
|
4413
|
-
base_inv_9_24 = min_(sum([foyer_fiscal(i, period) for i in inv_9_24]),
|
|
4414
|
-
base_inv_9_22 = min_(sum([foyer_fiscal(i, period) for i in inv_9_22]),
|
|
4415
|
-
base_inv_9_15 = min_(sum([foyer_fiscal(i, period) for i in inv_9_15]),
|
|
4416
|
-
base_inv_9_13 = min_(sum([foyer_fiscal(i, period) for i in inv_9_13]),
|
|
4417
|
-
base_inv_9_6 = min_(sum([foyer_fiscal(i, period) for i in inv_9_6]),
|
|
4418
|
-
base_inv_3_6 = min_(sum([foyer_fiscal(i, period) for i in inv_3_6]),
|
|
4419
|
-
base_inv_3_5 = min_(sum([foyer_fiscal(i, period) for i in inv_3_5]),
|
|
4420
|
-
|
|
4421
|
-
red_inv_5_40 = base_inv_5_40 *
|
|
4422
|
-
red_inv_5_36 = base_inv_5_36 *
|
|
4423
|
-
red_inv_5_24 = base_inv_5_24 *
|
|
4424
|
-
red_inv_9_40 = base_inv_9_40 *
|
|
4425
|
-
red_inv_9_36 = base_inv_9_36 *
|
|
4426
|
-
red_inv_9_25 = base_inv_9_25 *
|
|
4427
|
-
red_inv_9_24 = base_inv_9_24 *
|
|
4428
|
-
red_inv_9_22 = base_inv_9_22 *
|
|
4429
|
-
red_inv_9_15 = base_inv_9_15 *
|
|
4430
|
-
red_inv_9_13 = base_inv_9_13 *
|
|
4431
|
-
red_inv_9_6 = base_inv_9_6 *
|
|
4432
|
-
red_inv_3_6 = base_inv_3_6 *
|
|
4433
|
-
red_inv_3_5 = base_inv_3_5 *
|
|
4409
|
+
ri_rep = ri_rep + min_(investissement_2009_2010.plafond, sum([foyer_fiscal(r, period) for r in reports_base_40]) * investissement_2009_2010.scellier_outremer.taux)
|
|
4410
|
+
ri_rep = ri_rep + min_(investissement_2009_2010.plafond, sum([foyer_fiscal(r, period) for r in reports_base_25]) * investissement_2009_2010.logement_BBC.taux)
|
|
4411
|
+
|
|
4412
|
+
base_inv_5_40 = min_(sum([foyer_fiscal(i, period) for i in inv_5_40]), investissement_2012.plafond)
|
|
4413
|
+
base_inv_5_36 = min_(sum([foyer_fiscal(i, period) for i in inv_5_36]), investissement_2012.plafond - base_inv_5_40)
|
|
4414
|
+
base_inv_5_24 = min_(sum([foyer_fiscal(i, period) for i in inv_5_24]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36)
|
|
4415
|
+
base_inv_9_40 = min_(sum([foyer_fiscal(i, period) for i in inv_9_40]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24)
|
|
4416
|
+
base_inv_9_36 = min_(sum([foyer_fiscal(i, period) for i in inv_9_36]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40)
|
|
4417
|
+
base_inv_9_25 = min_(sum([foyer_fiscal(i, period) for i in inv_9_25]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36)
|
|
4418
|
+
base_inv_9_24 = min_(sum([foyer_fiscal(i, period) for i in inv_9_24]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25)
|
|
4419
|
+
base_inv_9_22 = min_(sum([foyer_fiscal(i, period) for i in inv_9_22]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24)
|
|
4420
|
+
base_inv_9_15 = min_(sum([foyer_fiscal(i, period) for i in inv_9_15]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22)
|
|
4421
|
+
base_inv_9_13 = min_(sum([foyer_fiscal(i, period) for i in inv_9_13]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15)
|
|
4422
|
+
base_inv_9_6 = min_(sum([foyer_fiscal(i, period) for i in inv_9_6]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13)
|
|
4423
|
+
base_inv_3_6 = min_(sum([foyer_fiscal(i, period) for i in inv_3_6]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13 - base_inv_9_6)
|
|
4424
|
+
base_inv_3_5 = min_(sum([foyer_fiscal(i, period) for i in inv_3_5]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13 - base_inv_9_6 - base_inv_3_6)
|
|
4425
|
+
|
|
4426
|
+
red_inv_5_40 = base_inv_5_40 * investissement_2009_2010.scellier_outremer.taux / 5
|
|
4427
|
+
red_inv_5_36 = base_inv_5_36 * investissement_2011.scellier_outremer.taux / 5
|
|
4428
|
+
red_inv_5_24 = base_inv_5_24 * investissement_2012.scellier_outremer.taux / 5
|
|
4429
|
+
red_inv_9_40 = base_inv_9_40 * investissement_2009_2010.scellier_outremer.taux / 9
|
|
4430
|
+
red_inv_9_36 = base_inv_9_36 * investissement_2011.scellier_outremer.taux / 9
|
|
4431
|
+
red_inv_9_25 = base_inv_9_25 * investissement_2009_2010.logement_BBC.taux / 9
|
|
4432
|
+
red_inv_9_24 = base_inv_9_24 * investissement_2012.scellier_outremer.taux / 9
|
|
4433
|
+
red_inv_9_22 = base_inv_9_22 * investissement_2011.logement_BBC.taux / 9
|
|
4434
|
+
red_inv_9_15 = base_inv_9_15 * investissement_2011.logement_non_BBC.taux_transitoire / 9
|
|
4435
|
+
red_inv_9_13 = base_inv_9_13 * investissement_2011.logement_non_BBC.taux / 9
|
|
4436
|
+
red_inv_9_6 = base_inv_9_6 * investissement_2009_2010.taux_prorogation / 9
|
|
4437
|
+
red_inv_3_6 = base_inv_3_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4438
|
+
red_inv_3_5 = base_inv_3_5 * investissement_2011.taux_prorogation / 3
|
|
4434
4439
|
|
|
4435
4440
|
reductions = ri_rep + red_inv_5_40 + red_inv_5_36 + red_inv_5_24 + red_inv_9_40 + red_inv_9_36 + red_inv_9_25 + red_inv_9_24 + red_inv_9_22 + red_inv_9_15 + red_inv_9_13 + red_inv_9_6 + red_inv_3_6 + red_inv_3_5
|
|
4436
4441
|
|
|
@@ -4483,45 +4488,44 @@ class scelli(Variable):
|
|
|
4483
4488
|
inv_3_5 = ['f7za', 'f7zd', 'f7ze', 'f7zh', 'f7zj', 'f7zk']
|
|
4484
4489
|
inv_3_4 = ['f7zi', 'f7zl']
|
|
4485
4490
|
|
|
4486
|
-
|
|
4487
|
-
|
|
4488
|
-
|
|
4489
|
-
P12 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.scelli
|
|
4491
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4492
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4493
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4490
4494
|
|
|
4491
4495
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4492
4496
|
|
|
4493
|
-
ri_rep = ri_rep + min_(
|
|
4494
|
-
ri_rep = ri_rep + min_(
|
|
4495
|
-
|
|
4496
|
-
base_inv_5_40 = min_(sum([foyer_fiscal(i, period) for i in inv_5_40]),
|
|
4497
|
-
base_inv_5_36 = min_(sum([foyer_fiscal(i, period) for i in inv_5_36]),
|
|
4498
|
-
base_inv_5_24 = min_(sum([foyer_fiscal(i, period) for i in inv_5_24]),
|
|
4499
|
-
base_inv_9_40 = min_(sum([foyer_fiscal(i, period) for i in inv_9_40]),
|
|
4500
|
-
base_inv_9_36 = min_(sum([foyer_fiscal(i, period) for i in inv_9_36]),
|
|
4501
|
-
base_inv_9_25 = min_(sum([foyer_fiscal(i, period) for i in inv_9_25]),
|
|
4502
|
-
base_inv_9_24 = min_(sum([foyer_fiscal(i, period) for i in inv_9_24]),
|
|
4503
|
-
base_inv_9_22 = min_(sum([foyer_fiscal(i, period) for i in inv_9_22]),
|
|
4504
|
-
base_inv_9_15 = min_(sum([foyer_fiscal(i, period) for i in inv_9_15]),
|
|
4505
|
-
base_inv_9_13 = min_(sum([foyer_fiscal(i, period) for i in inv_9_13]),
|
|
4506
|
-
base_inv_9_6 = min_(sum([foyer_fiscal(i, period) for i in inv_9_6]),
|
|
4507
|
-
base_inv_3_6 = min_(sum([foyer_fiscal(i, period) for i in inv_3_6]),
|
|
4508
|
-
base_inv_3_5 = min_(sum([foyer_fiscal(i, period) for i in inv_3_5]),
|
|
4509
|
-
base_inv_3_4 = min_(sum([foyer_fiscal(i, period) for i in inv_3_4]),
|
|
4510
|
-
|
|
4511
|
-
red_inv_5_40 = base_inv_5_40 *
|
|
4512
|
-
red_inv_5_36 = base_inv_5_36 *
|
|
4513
|
-
red_inv_5_24 = base_inv_5_24 *
|
|
4514
|
-
red_inv_9_40 = base_inv_9_40 *
|
|
4515
|
-
red_inv_9_36 = base_inv_9_36 *
|
|
4516
|
-
red_inv_9_25 = base_inv_9_25 *
|
|
4517
|
-
red_inv_9_24 = base_inv_9_24 *
|
|
4518
|
-
red_inv_9_22 = base_inv_9_22 *
|
|
4519
|
-
red_inv_9_15 = base_inv_9_15 *
|
|
4520
|
-
red_inv_9_13 = base_inv_9_13 *
|
|
4521
|
-
red_inv_9_6 = base_inv_9_6 *
|
|
4522
|
-
red_inv_3_6 = base_inv_3_6 *
|
|
4523
|
-
red_inv_3_5 = base_inv_3_5 *
|
|
4524
|
-
red_inv_3_4 = base_inv_3_4 *
|
|
4497
|
+
ri_rep = ri_rep + min_(investissement_2009_2010.plafond, sum([foyer_fiscal(r, period) for r in reports_base_40]) * investissement_2009_2010.scellier_outremer.taux)
|
|
4498
|
+
ri_rep = ri_rep + min_(investissement_2009_2010.plafond, sum([foyer_fiscal(r, period) for r in reports_base_25]) * investissement_2009_2010.logement_BBC.taux)
|
|
4499
|
+
|
|
4500
|
+
base_inv_5_40 = min_(sum([foyer_fiscal(i, period) for i in inv_5_40]), investissement_2012.plafond)
|
|
4501
|
+
base_inv_5_36 = min_(sum([foyer_fiscal(i, period) for i in inv_5_36]), investissement_2012.plafond - base_inv_5_40)
|
|
4502
|
+
base_inv_5_24 = min_(sum([foyer_fiscal(i, period) for i in inv_5_24]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36)
|
|
4503
|
+
base_inv_9_40 = min_(sum([foyer_fiscal(i, period) for i in inv_9_40]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24)
|
|
4504
|
+
base_inv_9_36 = min_(sum([foyer_fiscal(i, period) for i in inv_9_36]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40)
|
|
4505
|
+
base_inv_9_25 = min_(sum([foyer_fiscal(i, period) for i in inv_9_25]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36)
|
|
4506
|
+
base_inv_9_24 = min_(sum([foyer_fiscal(i, period) for i in inv_9_24]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25)
|
|
4507
|
+
base_inv_9_22 = min_(sum([foyer_fiscal(i, period) for i in inv_9_22]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24)
|
|
4508
|
+
base_inv_9_15 = min_(sum([foyer_fiscal(i, period) for i in inv_9_15]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22)
|
|
4509
|
+
base_inv_9_13 = min_(sum([foyer_fiscal(i, period) for i in inv_9_13]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15)
|
|
4510
|
+
base_inv_9_6 = min_(sum([foyer_fiscal(i, period) for i in inv_9_6]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13)
|
|
4511
|
+
base_inv_3_6 = min_(sum([foyer_fiscal(i, period) for i in inv_3_6]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13 - base_inv_9_6)
|
|
4512
|
+
base_inv_3_5 = min_(sum([foyer_fiscal(i, period) for i in inv_3_5]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13 - base_inv_9_6 - base_inv_3_6)
|
|
4513
|
+
base_inv_3_4 = min_(sum([foyer_fiscal(i, period) for i in inv_3_4]), investissement_2012.plafond - base_inv_5_40 - base_inv_5_36 - base_inv_5_24 - base_inv_9_40 - base_inv_9_36 - base_inv_9_25 - base_inv_9_24 - base_inv_9_22 - base_inv_9_15 - base_inv_9_13 - base_inv_9_6 - base_inv_3_6 - base_inv_3_5)
|
|
4514
|
+
|
|
4515
|
+
red_inv_5_40 = base_inv_5_40 * investissement_2009_2010.scellier_outremer.taux / 5
|
|
4516
|
+
red_inv_5_36 = base_inv_5_36 * investissement_2011.scellier_outremer.taux / 5
|
|
4517
|
+
red_inv_5_24 = base_inv_5_24 * investissement_2012.scellier_outremer.taux / 5
|
|
4518
|
+
red_inv_9_40 = base_inv_9_40 * investissement_2009_2010.scellier_outremer.taux / 9
|
|
4519
|
+
red_inv_9_36 = base_inv_9_36 * investissement_2011.scellier_outremer.taux / 9
|
|
4520
|
+
red_inv_9_25 = base_inv_9_25 * investissement_2009_2010.logement_BBC.taux / 9
|
|
4521
|
+
red_inv_9_24 = base_inv_9_24 * investissement_2012.scellier_outremer.taux / 9
|
|
4522
|
+
red_inv_9_22 = base_inv_9_22 * investissement_2011.logement_BBC.taux / 9
|
|
4523
|
+
red_inv_9_15 = base_inv_9_15 * investissement_2011.logement_non_BBC.taux_transitoire / 9
|
|
4524
|
+
red_inv_9_13 = base_inv_9_13 * investissement_2012.logement_BBC.taux / 9
|
|
4525
|
+
red_inv_9_6 = base_inv_9_6 * investissement_2009_2010.taux_prorogation / 9
|
|
4526
|
+
red_inv_3_6 = base_inv_3_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4527
|
+
red_inv_3_5 = base_inv_3_5 * investissement_2011.taux_prorogation / 3
|
|
4528
|
+
red_inv_3_4 = base_inv_3_4 * investissement_2012.taux_prorogation / 3
|
|
4525
4529
|
|
|
4526
4530
|
reductions = ri_rep + red_inv_5_40 + red_inv_5_36 + red_inv_5_24 + red_inv_9_40 + red_inv_9_36 + red_inv_9_25 + red_inv_9_24 + red_inv_9_22 + red_inv_9_15 + red_inv_9_13 + red_inv_9_6 + red_inv_3_6 + red_inv_3_5 + red_inv_3_4
|
|
4527
4531
|
|
|
@@ -4591,23 +4595,22 @@ class scelli(Variable):
|
|
|
4591
4595
|
'f7sl', 'f7sm_2019',
|
|
4592
4596
|
]
|
|
4593
4597
|
|
|
4594
|
-
|
|
4595
|
-
|
|
4596
|
-
|
|
4597
|
-
P12 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.scelli
|
|
4598
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4599
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4600
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4598
4601
|
|
|
4599
4602
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4600
4603
|
|
|
4601
|
-
ri_rep = ri_rep + min_(
|
|
4602
|
-
ri_rep = ri_rep + min_(
|
|
4604
|
+
ri_rep = ri_rep + min_(investissement_2012.plafond, sum([foyer_fiscal(r, period) for r in reports_base_40]) * investissement_2009_2010.scellier_outremer.taux)
|
|
4605
|
+
ri_rep = ri_rep + min_(investissement_2012.plafond, sum([foyer_fiscal(r, period) for r in reports_base_25]) * investissement_2009_2010.logement_BBC.taux)
|
|
4603
4606
|
|
|
4604
|
-
base_ri_6 = min_(
|
|
4605
|
-
base_ri_5 = min_(
|
|
4606
|
-
base_ri_4 = min_(
|
|
4607
|
+
base_ri_6 = min_(investissement_2012.plafond, sum([foyer_fiscal(inv, period) for inv in inv_6]))
|
|
4608
|
+
base_ri_5 = min_(investissement_2012.plafond - base_ri_6, sum([foyer_fiscal(inv, period) for inv in inv_5]))
|
|
4609
|
+
base_ri_4 = min_(investissement_2012.plafond - base_ri_6 - base_ri_5, sum([foyer_fiscal(inv, period) for inv in inv_4]))
|
|
4607
4610
|
|
|
4608
|
-
ri_6 = base_ri_6 *
|
|
4609
|
-
ri_5 = base_ri_5 *
|
|
4610
|
-
ri_4 = base_ri_4 *
|
|
4611
|
+
ri_6 = base_ri_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4612
|
+
ri_5 = base_ri_5 * investissement_2011.taux_prorogation / 3
|
|
4613
|
+
ri_4 = base_ri_4 * investissement_2012.taux_prorogation / 3
|
|
4611
4614
|
|
|
4612
4615
|
reductions = ri_rep + ri_6 + ri_5 + ri_4
|
|
4613
4616
|
|
|
@@ -4619,10 +4622,9 @@ class scelli(Variable):
|
|
|
4619
4622
|
2019
|
|
4620
4623
|
'''
|
|
4621
4624
|
|
|
4622
|
-
|
|
4623
|
-
|
|
4624
|
-
|
|
4625
|
-
P12 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.scelli
|
|
4625
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4626
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4627
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4626
4628
|
|
|
4627
4629
|
reports = [
|
|
4628
4630
|
'f7rt', 'f7ru', 'f7rv', 'f7rw',
|
|
@@ -4677,13 +4679,13 @@ class scelli(Variable):
|
|
|
4677
4679
|
|
|
4678
4680
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4679
4681
|
|
|
4680
|
-
base_ri_6 = min_(
|
|
4681
|
-
base_ri_5 = min_(
|
|
4682
|
-
base_ri_4 = min_(
|
|
4682
|
+
base_ri_6 = min_(investissement_2012.plafond, sum([foyer_fiscal(inv, period) for inv in inv_6]))
|
|
4683
|
+
base_ri_5 = min_(investissement_2012.plafond - base_ri_6, sum([foyer_fiscal(inv, period) for inv in inv_5]))
|
|
4684
|
+
base_ri_4 = min_(investissement_2012.plafond - base_ri_6 - base_ri_5, sum([foyer_fiscal(inv, period) for inv in inv_4]))
|
|
4683
4685
|
|
|
4684
|
-
ri_6 = base_ri_6 *
|
|
4685
|
-
ri_5 = base_ri_5 *
|
|
4686
|
-
ri_4 = base_ri_4 *
|
|
4686
|
+
ri_6 = base_ri_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4687
|
+
ri_5 = base_ri_5 * investissement_2011.taux_prorogation / 3
|
|
4688
|
+
ri_4 = base_ri_4 * investissement_2012.taux_prorogation / 3
|
|
4687
4689
|
|
|
4688
4690
|
reductions = ri_rep + ri_6 + ri_5 + ri_4
|
|
4689
4691
|
|
|
@@ -4695,10 +4697,9 @@ class scelli(Variable):
|
|
|
4695
4697
|
2020
|
|
4696
4698
|
'''
|
|
4697
4699
|
|
|
4698
|
-
|
|
4699
|
-
|
|
4700
|
-
|
|
4701
|
-
P12 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.scelli
|
|
4700
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4701
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4702
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4702
4703
|
|
|
4703
4704
|
reports = [
|
|
4704
4705
|
'f7rt', 'f7ru', 'f7rv', 'f7rw',
|
|
@@ -4753,13 +4754,13 @@ class scelli(Variable):
|
|
|
4753
4754
|
|
|
4754
4755
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4755
4756
|
|
|
4756
|
-
base_ri_6 = min_(
|
|
4757
|
-
base_ri_5 = min_(
|
|
4758
|
-
base_ri_4 = min_(
|
|
4757
|
+
base_ri_6 = min_(investissement_2012.plafond, sum([foyer_fiscal(inv, period) for inv in inv_6]))
|
|
4758
|
+
base_ri_5 = min_(investissement_2012.plafond - base_ri_6, sum([foyer_fiscal(inv, period) for inv in inv_5]))
|
|
4759
|
+
base_ri_4 = min_(investissement_2012.plafond - base_ri_6 - base_ri_5, sum([foyer_fiscal(inv, period) for inv in inv_4]))
|
|
4759
4760
|
|
|
4760
|
-
ri_6 = base_ri_6 *
|
|
4761
|
-
ri_5 = base_ri_5 *
|
|
4762
|
-
ri_4 = base_ri_4 *
|
|
4761
|
+
ri_6 = base_ri_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4762
|
+
ri_5 = base_ri_5 * investissement_2011.taux_prorogation / 3
|
|
4763
|
+
ri_4 = base_ri_4 * investissement_2012.taux_prorogation / 3
|
|
4763
4764
|
|
|
4764
4765
|
reductions = ri_rep + ri_6 + ri_5 + ri_4
|
|
4765
4766
|
|
|
@@ -4771,10 +4772,9 @@ class scelli(Variable):
|
|
|
4771
4772
|
2021
|
|
4772
4773
|
'''
|
|
4773
4774
|
|
|
4774
|
-
|
|
4775
|
-
|
|
4776
|
-
|
|
4777
|
-
P12 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.scelli
|
|
4775
|
+
investissement_2009_2010 = parameters('2009-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4776
|
+
investissement_2011 = parameters('2011-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4777
|
+
investissement_2012 = parameters('2012-01-01').impot_revenu.calcul_reductions_impots.investissements_immobiliers.dispositif_scellier
|
|
4778
4778
|
|
|
4779
4779
|
reports = [
|
|
4780
4780
|
'f7rt', 'f7ru', 'f7rv', 'f7rw',
|
|
@@ -4840,13 +4840,13 @@ class scelli(Variable):
|
|
|
4840
4840
|
|
|
4841
4841
|
ri_rep = sum([foyer_fiscal(rep, period) for rep in reports])
|
|
4842
4842
|
|
|
4843
|
-
base_ri_6 = min_(
|
|
4844
|
-
base_ri_5 = min_(
|
|
4845
|
-
base_ri_4 = min_(
|
|
4843
|
+
base_ri_6 = min_(investissement_2012.plafond, sum([foyer_fiscal(inv, period) for inv in inv_6]))
|
|
4844
|
+
base_ri_5 = min_(investissement_2012.plafond - base_ri_6, sum([foyer_fiscal(inv, period) for inv in inv_5]))
|
|
4845
|
+
base_ri_4 = min_(investissement_2012.plafond - base_ri_6 - base_ri_5, sum([foyer_fiscal(inv, period) for inv in inv_4]))
|
|
4846
4846
|
|
|
4847
|
-
ri_6 = base_ri_6 *
|
|
4848
|
-
ri_5 = base_ri_5 *
|
|
4849
|
-
ri_4 = base_ri_4 *
|
|
4847
|
+
ri_6 = base_ri_6 * investissement_2009_2010.taux_prorogation / 3
|
|
4848
|
+
ri_5 = base_ri_5 * investissement_2011.taux_prorogation / 3
|
|
4849
|
+
ri_4 = base_ri_4 * investissement_2012.taux_prorogation / 3
|
|
4850
4850
|
|
|
4851
4851
|
reductions = ri_rep + ri_6 + ri_5 + ri_4
|
|
4852
4852
|
|