OpenFisca-France 169.5.0__py3-none-any.whl → 169.6.0__py3-none-any.whl

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Files changed (126) hide show
  1. {OpenFisca_France-169.5.0.dist-info → OpenFisca_France-169.6.0.dist-info}/METADATA +1 -1
  2. {OpenFisca_France-169.5.0.dist-info → OpenFisca_France-169.6.0.dist-info}/RECORD +118 -114
  3. {OpenFisca_France-169.5.0.dist-info → OpenFisca_France-169.6.0.dist-info}/WHEEL +1 -1
  4. openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py +8 -7
  5. openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py +27 -28
  6. openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py +2 -2
  7. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/frais_de_comptabilite/index.yaml +2 -2
  8. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/frais_de_comptabilite/plafond.yaml +6 -2
  9. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_emprunt_reprise_societe/index.yaml +1 -1
  10. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_emprunt_reprise_societe/plafond.yaml +4 -0
  11. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_emprunt_reprise_societe/taux.yaml +4 -0
  12. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_paiements_differes_agriculteurs/index.yaml +2 -2
  13. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_paiements_differes_agriculteurs/plafond.yaml +4 -0
  14. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/interets_paiements_differes_agriculteurs/taux.yaml +4 -0
  15. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rehabilitation_residences_touristiques/index.yaml +1 -2
  16. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rehabilitation_residences_touristiques/plafond.yaml +2 -0
  17. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rehabilitation_residences_touristiques/taux.yaml +2 -0
  18. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rente_survie/increment.yaml +7 -3
  19. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rente_survie/index.yaml +1 -1
  20. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rente_survie/plafond.yaml +5 -1
  21. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/rente_survie/taux.yaml +5 -1
  22. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/restauration_monuments_historiques/plafond.yaml +5 -0
  23. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/restauration_monuments_historiques/taux.yaml +4 -0
  24. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/restauration_patrimoine_bati/index.yaml +4 -4
  25. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/restauration_patrimoine_bati/taux_22.yaml +5 -1
  26. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/divers/restauration_patrimoine_bati/taux_30.yaml +2 -1
  27. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/index.yaml +2 -4
  28. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_foyer.yaml +4 -4
  29. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_seul.yaml +4 -6
  30. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_coluche/index.yaml +2 -1
  31. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_coluche/plafond.yaml +3 -3
  32. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_coluche/taux.yaml +6 -3
  33. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_cultuels/index.yaml +7 -0
  34. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/index.yaml +4 -4
  35. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/plafond_dons.yaml +28 -0
  36. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/{dons_aux_oeuvres/taux.yaml → taux_reduction.yaml} +6 -2
  37. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/increment_plafond.yaml +9 -4
  38. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/index.yaml +6 -5
  39. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond.yaml +8 -5
  40. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_1ere_annee.yaml +11 -6
  41. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_invalides.yaml +9 -2
  42. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_maximum.yaml +10 -5
  43. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_maximum_1ere_annee.yaml +22 -0
  44. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/taux.yaml +10 -6
  45. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/enfants_scolarises/college.yaml +4 -4
  46. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/enfants_scolarises/lycee.yaml +4 -4
  47. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/enfants_scolarises/universite.yaml +4 -4
  48. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/defense_forets_contre_incendies/index.yaml +2 -2
  49. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/defense_forets_contre_incendies/plafond.yaml +5 -3
  50. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/defense_forets_contre_incendies/taux.yaml +4 -2
  51. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/acquisition/index.yaml +2 -2
  52. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/acquisition/plafond.yaml +2 -2
  53. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/acquisition/taux.yaml +2 -2
  54. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/assurance/index.yaml +1 -1
  55. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/assurance/plafond.yaml +1 -1
  56. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/assurance/taux.yaml +2 -1
  57. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/index.yaml +3 -2
  58. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/plafond_cga.yaml +12 -0
  59. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/travaux/index.yaml +5 -1
  60. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/travaux/plafond.yaml +1 -1
  61. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/travaux/taux.yaml +7 -1
  62. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/travaux/taux_adhesion_org_producteurs.yaml +3 -0
  63. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/dispositif_scellier/plafond.yaml +3 -1
  64. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong1_6ans.yaml +2 -2
  65. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong_9ans.yaml +2 -2
  66. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissements_immobiliers/invlst/seuil1.yaml +1 -0
  67. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/location_meublee/plafond.yaml +3 -1
  68. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/location_meublee/taux11.yaml +3 -1
  69. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/location_meublee/taux18.yaml +1 -1
  70. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/doment/propre_entreprise/majoration.yaml +3 -1
  71. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/doment/retrocession/index.yaml +5 -0
  72. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/doment/retrocession/taux_retro_1.yaml +2 -1
  73. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/doment/retrocession/taux_retro_2.yaml +3 -2
  74. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/domsoc/retrocession_taux.yaml +3 -2
  75. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/index.yaml +2 -2
  76. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/plafond.yaml +3 -1
  77. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/prestations_compensatoires/index.yaml +2 -2
  78. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/prestations_compensatoires/plafond.yaml +4 -3
  79. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/prestations_compensatoires/taux.yaml +5 -5
  80. openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/index.yaml +2 -1
  81. openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/plafond.yaml +2 -2
  82. openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/taux.yaml +2 -2
  83. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/increment_plafond.yaml +13 -0
  84. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/index.yaml +17 -0
  85. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/plafond.yaml +13 -0
  86. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/plafond_1ere_annee.yaml +15 -0
  87. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/plafond_invalides.yaml +16 -0
  88. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/plafond_maximum.yaml +14 -0
  89. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/plafond_maximum_1ere_annee.yaml +15 -0
  90. openfisca_france/parameters/impot_revenu/credits_impots/emploi_salarie_domicile/taux.yaml +13 -0
  91. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/index.yaml +2 -2
  92. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/plafond_commun/celib.yaml +3 -1
  93. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/plafond_commun/couple.yaml +3 -1
  94. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/plafond_commun/index.yaml +1 -1
  95. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/plafond_commun/maj_pac.yaml +3 -1
  96. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/plafond/plafond_risque_techno_apres_2015.yaml +5 -3
  97. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/taux/index.yaml +1 -1
  98. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/taux/taux_equ_pers_agees_hand.yaml +4 -2
  99. openfisca_france/parameters/impot_revenu/credits_impots/equ_hab_princ_aide_personnes/taux/taux_risques_techno.yaml +4 -2
  100. openfisca_france/parameters/impot_revenu/credits_impots/gardenf/index.yaml +2 -2
  101. openfisca_france/parameters/impot_revenu/credits_impots/gardenf/plafond.yaml +2 -2
  102. openfisca_france/parameters/impot_revenu/credits_impots/gardenf/taux.yaml +4 -2
  103. openfisca_france/parameters/impot_revenu/credits_impots/index.yaml +2 -2
  104. openfisca_france/parameters/impot_revenu/credits_impots/interets_emprunt_habitation_principale/cas_base/taux_applique_premiere_annuite_remboursement.yaml +2 -0
  105. openfisca_france/parameters/impot_revenu/credits_impots/interets_emprunt_habitation_principale/index.yaml +2 -2
  106. openfisca_france/parameters/impot_revenu/credits_impots/interets_emprunt_habitation_principale/majoration_plafond_par_enfant_charge.yaml +2 -0
  107. openfisca_france/parameters/impot_revenu/credits_impots/interets_emprunt_habitation_principale/plafond_base.yaml +2 -0
  108. openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/index.yaml +2 -2
  109. openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/plafonnement_des_niches/index.yaml +7 -0
  110. openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/plafonnement_des_niches/majoration_esus_sfs.yaml +1 -1
  111. openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/plafonnement_des_niches/majoration_om.yaml +2 -2
  112. openfisca_france/parameters/impot_revenu/credits_impots/quaenv/index.yaml +7 -1
  113. openfisca_france/parameters/impot_revenu/credits_impots/quaenv/max.yaml +1 -1
  114. openfisca_france/parameters/impot_revenu/credits_impots/quaenv/taux30.yaml +1 -1
  115. openfisca_france/parameters/impot_revenu/credits_impots/quaenv/taux50.yaml +1 -1
  116. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_oeuvres/index.yaml +0 -5
  117. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_en_revenu_net_global.yaml +0 -21
  118. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/taux.yaml +0 -24
  119. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_interet_general/index.yaml +0 -6
  120. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_interet_general/plafond.yaml +0 -25
  121. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/reduction_impot_dons/index.yaml +0 -4
  122. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/reduction_impot_dons/plafond_en_revenu_global.yaml +0 -23
  123. openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_invalides_1ere_annee.yaml +0 -14
  124. {OpenFisca_France-169.5.0.dist-info → OpenFisca_France-169.6.0.dist-info}/LICENSE.AGPL.txt +0 -0
  125. {OpenFisca_France-169.5.0.dist-info → OpenFisca_France-169.6.0.dist-info}/top_level.txt +0 -0
  126. /openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/{dons_assoc_cult.yaml → dons_cultuels/plafond_dons.yaml} +0 -0
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_oeuvres/index.yaml DELETED
@@ -1,5 +0,0 @@
1
- description: Dons aux œuvres
2
- metadata:
3
- order:
4
- - taux
5
- documentation: "Dons : art. 200-1 du CGI"
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_en_revenu_net_global.yaml DELETED
@@ -1,21 +0,0 @@
1
- description: Plafond en % du revenu net global des dons aux partis politiques
2
- values:
3
- 1975-01-01:
4
- value: null
5
- 1996-01-01:
6
- value: 0.05
7
- 1999-01-01:
8
- value: 0.06
9
- 2001-01-01:
10
- value: 0.1
11
- 2002-01-01:
12
- value: 0.2
13
- metadata:
14
- short_label: Plafond (% revenu net global)
15
- ipp_csv_id: plaf_partipol
16
- unit: /1
17
- reference:
18
- 2002-01-01:
19
- title: Loi 2003-709 du 01/08/2003 - art. 1 (V)
20
- official_journal_date:
21
- 2002-01-01: "2003-08-02"
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/taux.yaml DELETED
@@ -1,24 +0,0 @@
1
- description: Taux des dons aux partis politiques
2
- values:
3
- 1975-01-01:
4
- value: null
5
- 1996-01-01:
6
- value: 0.4
7
- 1999-01-01:
8
- value: 0.5
9
- 2002-01-01:
10
- value: 0.6
11
- 2005-01-01:
12
- value: 0.66
13
- metadata:
14
- short_label: Taux
15
- ipp_csv_id: tx_partipol
16
- unit: /1
17
- reference:
18
- 2002-01-01:
19
- title: Loi 2003-709 du 01/08/2003 - art. 1 (V)
20
- 2005-01-01:
21
- title: Loi n° 2005-32 du 18/01/2005
22
- official_journal_date:
23
- 2002-01-01: "2003-08-02"
24
- 2005-01-01: "2005-01-19"
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_interet_general/index.yaml DELETED
@@ -1,6 +0,0 @@
1
- description: Réduction d'impôt sur le revenu (IR) pour dons d'intérêt général
2
- metadata:
3
- short_label: Dons d'intérêt général
4
- order:
5
- - plafond
6
- documentation: Les dons versés à des organismes d’intérêt général ou à des organismes d'aide aux personnes en difficulté établis dans un État européen autre que la France sont aussi éligibles à la réduction d'impôt et partagent le même plafond que leur équivalent respectif pour des organismes français.
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_interet_general/plafond.yaml DELETED
@@ -1,25 +0,0 @@
1
- description: Plafond de la réduction d'impôt sur le revenu (IR) pour dons d'intérêt général (dons aux oeuvres)
2
- values:
3
- 1975-01-01:
4
- value: null
5
- 1976-01-01:
6
- value: 0.01
7
- 1987-01-01:
8
- value: 0.0125
9
- 1996-01-01:
10
- value: 0.0175
11
- 1999-01-01:
12
- value: 0.06
13
- 2001-01-01:
14
- value: 0.1
15
- 2002-01-01:
16
- value: 0.2
17
- metadata:
18
- short_label: Plafond de la réduction
19
- ipp_csv_id: plaf_donsintgene
20
- unit: /1
21
- reference:
22
- 2002-01-01:
23
- title: Loi 2003-709 du 01/08/2003 - art. 1 (V)
24
- official_journal_date:
25
- 2002-01-01: "2003-08-02"
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/reduction_impot_dons/index.yaml DELETED
@@ -1,4 +0,0 @@
1
- description: Réduction d'impôt pour les dons
2
- metadata:
3
- order:
4
- - plafond_en_revenu_global
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/reduction_impot_dons/plafond_en_revenu_global.yaml DELETED
@@ -1,23 +0,0 @@
1
- description: Plafond (en % du revenu global) de la réduction d'impôt pour les dons
2
- values:
3
- 1975-01-01:
4
- value: null
5
- 1981-01-01:
6
- value: 0.03
7
- 1984-01-01:
8
- value: 0.05
9
- 1996-01-01:
10
- value: 0.06
11
- 2001-01-01:
12
- value: 0.1
13
- 2002-01-01:
14
- value: 0.2
15
- metadata:
16
- short_label: Plafond (% revenu global)
17
- ipp_csv_id: plafdons
18
- unit: /1
19
- reference:
20
- 2002-01-01:
21
- title: Loi 2003-709 du 01/08/2003 - art. 1 (V)
22
- official_journal_date:
23
- 2002-01-01: "2003-08-02"
openfisca_france/parameters/impot_revenu/calcul_reductions_impots/emploi_salarie_domicile/plafond_invalides_1ere_annee.yaml DELETED
@@ -1,14 +0,0 @@
1
- description: Plafond maximum (pour un invalide) la première année de l'emploi d'un salarié à domicile
2
- values:
3
- 1990-01-01:
4
- value: null
5
- 2008-01-01:
6
- value: 18000
7
- metadata:
8
- short_label: Plafond 1ère année (invalide)
9
- unit: currency_next_year
10
- reference:
11
- 2008-01-01:
12
- title: Loi 2008-1425 du 27/12/2008 (LF pour 2009)
13
- official_journal_date:
14
- 2008-01-01: "2008-12-28"