Skip to content

Commit

Permalink
refacto IR
Browse files Browse the repository at this point in the history
  • Loading branch information
clallemand committed Jan 8, 2025
1 parent 6d627e6 commit 7ef6acb
Showing 1 changed file with 21 additions and 3 deletions.
Original file line number Diff line number Diff line change
Expand Up @@ -2355,6 +2355,23 @@ def formula(foyer_fiscal, period, parameters):

return condition_correction_seuils_mise_recouvrement * impots_avant_seuils_mise_recouvrement

class autres_impositions_forfaitaires(Variable):
value_type = float
entity = FoyerFiscal
label = 'Autres impositions forfaitaires'
definition_period = YEAR

def formula(foyer_fiscal, period, parameters):
# on déplace ici l'ir sur les plus values immo et le prelevement sur les micro pour plus de clarté sur la décomposition
ir_pv_immo = foyer_fiscal('ir_pv_immo', period)
prelevement_liberatoire_autoentrepreneur = foyer_fiscal('microsocial', period)
taxation_plus_values_hors_bareme = foyer_fiscal('taxation_plus_values_hors_bareme', period)
cont_rev_loc = foyer_fiscal('cont_rev_loc', period)
tax_rvcm_forfaitaire = foyer_fiscal('tax_rvcm_forfaitaire', period)
indemnite_compensatrice_agents_assurance = foyer_fiscal('indemnite_compensatrice_agents_assurance', period)

return ir_pv_immo + prelevement_liberatoire_autoentrepreneur + taxation_plus_values_hors_bareme + cont_rev_loc + tax_rvcm_forfaitaire + indemnite_compensatrice_agents_assurance


class impot_revenu_restant_a_payer(Variable):
value_type = float
Expand All @@ -2364,15 +2381,16 @@ class impot_revenu_restant_a_payer(Variable):
definition_period = YEAR

def formula(foyer_fiscal, period, parameters):
iai = foyer_fiscal('iai', period)
iaidrdi = foyer_fiscal('iaidrdi', period)
cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)
pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)
credits_impot = foyer_fiscal('credits_impot', period)
acomptes_ir = foyer_fiscal('acomptes_ir', period)
acomptes_ir = foyer_fiscal('acomptes_ir', period)

autres_impositions_forfaitaires = foyer_fiscal('autres_impositions_forfaitaires', period)
correction_seuils_recouvrement = foyer_fiscal('correction_ir_seuils_recouvrement', period)

return -(iai + cehr + pfu - credits_impot - acomptes_ir) - correction_seuils_recouvrement
return -(iaidrdi + cehr + pfu + autres_impositions_forfaitaires - credits_impot - acomptes_ir) - correction_seuils_recouvrement


class foyer_impose(Variable):
Expand Down

0 comments on commit 7ef6acb

Please sign in to comment.