date fin de l'abattement retraite en 2026

fed98ba6 · BENOIT MICHAUD · 10500a2a · fed98ba6 · fed98ba6 · fed98ba6
Commit fed98ba6 authored 4 months ago by BENOIT MICHAUD
--- a/openfisca_france_reforms/plf_plfss_2026/notebooks/tests_remplacement_bareme.ipynb
+++ b/openfisca_france_reforms/plf_plfss_2026/notebooks/tests_remplacement_bareme.ipynb
@@ -2,7 +2,7 @@
 "cells": [
  {
   "cell_type": "code",
-   "execution_count": 17,
+   "execution_count": 1,
   "id": "cf548361",
   "metadata": {},
   "outputs": [],
@@ -32,10 +32,18 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 18,
+   "execution_count": 2,
   "id": "33b26f25",
   "metadata": {},
   "outputs": [
+    {
+     "name": "stderr",
+     "output_type": "stream",
+     "text": [
+      "/home/bmichaud/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py:4: UserWarning: pkg_resources is deprecated as an API. See https://setuptools.pypa.io/en/latest/pkg_resources.html. The pkg_resources package is slated for removal as early as 2025-11-30. Refrain from using this package or pin to Setuptools<81.\n",
+      "  import pkg_resources\n"
+     ]
+    },
    {
     "name": "stdout",
     "output_type": "stream",
@@ -61,7 +69,7 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 19,
+   "execution_count": 21,
   "id": "6ae24d29",
   "metadata": {},
   "outputs": [
@@ -93,7 +101,33 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 20,
+   "execution_count": null,
+   "id": "ea193ced",
+   "metadata": {},
+   "outputs": [
+    {
+     "ename": "ParameterNotFoundError",
+     "evalue": "The parameter 'impot_revenu.calcul_revenus_imposables.deductions.abatpen[max]' was not found in the 2027-01-01 tax and benefit system.",
+     "output_type": "error",
+     "traceback": [
+      "\u001b[31m---------------------------------------------------------------------------\u001b[39m",
+      "\u001b[31mParameterNotFoundError\u001b[39m                    Traceback (most recent call last)",
+      "\u001b[36mCell\u001b[39m\u001b[36m \u001b[39m\u001b[32mIn[20]\u001b[39m\u001b[32m, line 3\u001b[39m\n\u001b[32m      1\u001b[39m abattement_retraite_max = \u001b[43mtax_benefit_system_plf\u001b[49m\u001b[43m.\u001b[49m\u001b[43mget_parameters_at_instant\u001b[49m\u001b[43m(\u001b[49m\n\u001b[32m      2\u001b[39m \u001b[43m    \u001b[49m\u001b[43mtemp_period\u001b[49m\n\u001b[32m----> \u001b[39m\u001b[32m3\u001b[39m \u001b[43m)\u001b[49m\u001b[43m.\u001b[49m\u001b[43mimpot_revenu\u001b[49m\u001b[43m.\u001b[49m\u001b[43mcalcul_revenus_imposables\u001b[49m\u001b[43m.\u001b[49m\u001b[43mdeductions\u001b[49m\u001b[43m.\u001b[49m\u001b[43mabatpen\u001b[49m\u001b[43m.\u001b[49m\u001b[43mmax\u001b[49m\n\u001b[32m      4\u001b[39m \u001b[38;5;28mprint\u001b[39m(\u001b[33mf\u001b[39m\u001b[33m\"\u001b[39m\u001b[33mabattement_retraite_max : \u001b[39m\u001b[38;5;132;01m{\u001b[39;00mabattement_retraite_max\u001b[38;5;132;01m}\u001b[39;00m\u001b[33m\"\u001b[39m)\n",
+      "\u001b[36mFile \u001b[39m\u001b[32m~/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_core/parameters/parameter_node_at_instant.py:34\u001b[39m, in \u001b[36mParameterNodeAtInstant.__getattr__\u001b[39m\u001b[34m(self, key)\u001b[39m\n\u001b[32m     32\u001b[39m \u001b[38;5;28;01mdef\u001b[39;00m\u001b[38;5;250m \u001b[39m\u001b[34m__getattr__\u001b[39m(\u001b[38;5;28mself\u001b[39m, key):\n\u001b[32m     33\u001b[39m     param_name = helpers._compose_name(\u001b[38;5;28mself\u001b[39m._name, item_name=key)\n\u001b[32m---> \u001b[39m\u001b[32m34\u001b[39m     \u001b[38;5;28;01mraise\u001b[39;00m ParameterNotFoundError(param_name, \u001b[38;5;28mself\u001b[39m._instant_str)\n",
+      "\u001b[31mParameterNotFoundError\u001b[39m: The parameter 'impot_revenu.calcul_revenus_imposables.deductions.abatpen[max]' was not found in the 2027-01-01 tax and benefit system."
+     ]
+    }
+   ],
+   "source": [
+    "# abattement_retraite_max = tax_benefit_system_plf.get_parameters_at_instant(\n",
+    "#     temp_period\n",
+    "# ).impot_revenu.calcul_revenus_imposables.deductions.abatpen.max\n",
+    "# print(f\"abattement_retraite_max : {abattement_retraite_max}\")"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 4,
   "id": "389935ad",
   "metadata": {},
   "outputs": [
@@ -116,7 +150,7 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 21,
+   "execution_count": 5,
   "id": "7ceef708",
   "metadata": {},
   "outputs": [
@@ -183,7 +217,7 @@
       "  1991-02-01: 0.011"
      ]
     },
-     "execution_count": 21,
+     "execution_count": 5,
     "metadata": {},
     "output_type": "execute_result"
    }
@@ -202,7 +236,7 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 22,
+   "execution_count": 6,
   "id": "911a87c0",
   "metadata": {},
   "outputs": [],
@@ -268,7 +302,7 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 23,
+   "execution_count": 7,
   "id": "179b6135",
   "metadata": {},
   "outputs": [],
@@ -287,7 +321,7 @@
  },
  {
   "cell_type": "code",
-   "execution_count": 24,
+   "execution_count": 8,
   "id": "8b0490ac",
   "metadata": {},
   "outputs": [


 %% Cell type:code id:cf548361 tags:
 ``` python
 from openfisca_france import FranceTaxBenefitSystem
 from openfisca_core.simulation_builder import SimulationBuilder
 from openfisca_france_reforms.plf_plfss_2026 import PlfPlfss2026
 import logging
 from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64
 from openfisca_core.periods import Period
 from openfisca_france.model.base import *
 from datetime import date
 ```
 %% Cell type:markdown id:d791da20 tags:
 # Tax benefit system
 %% Cell type:code id:33b26f25 tags:
 ``` python
 tax_benefit_system_plf = PlfPlfss2026(FranceTaxBenefitSystem())
 ```
 %% Output
+    /home/bmichaud/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py:4: UserWarning: pkg_resources is deprecated as an API. See https://setuptools.pypa.io/en/latest/pkg_resources.html. The pkg_resources package is slated for removal as early as 2025-11-30. Refrain from using this package or pin to Setuptools<81.
+      import pkg_resources
    abattement in node.__dict__: True
    node.children: ['abattement', 'abattement_2']
    abattement_2 in node.__dict__: True
    node.children: ['abattement', 'abattement_2']
 %% Cell type:markdown id:0d38ad00 tags:
 # Valeur des paramètres
 %% Cell type:code id:6ae24d29 tags:
 ``` python
 temp_period = "2026-01"
 abattement = tax_benefit_system_plf.get_parameters_at_instant(
    temp_period
 ).prelevements_sociaux.contributions_sociales.csg.activite.abattement
 print(f"abattement : {abattement}")
 abattement_2 = tax_benefit_system_plf.get_parameters_at_instant(
    temp_period
 ).prelevements_sociaux.contributions_sociales.csg.activite.abattement_2
 print(f"abattement_2 : {abattement_2}")
 ```
 %% Output
    abattement :
    abattement_2 :   - threshold: 0
        rate: 0.5
      - threshold: 5
        rate: 0
+%% Cell type:code id:ea193ced tags:
+``` python
+# abattement_retraite_max = tax_benefit_system_plf.get_parameters_at_instant(
+#     temp_period
+# ).impot_revenu.calcul_revenus_imposables.deductions.abatpen.max
+# print(f"abattement_retraite_max : {abattement_retraite_max}")
+```
+%% Output
+    ---------------------------------------------------------------------------
+    ParameterNotFoundError                    Traceback (most recent call last)
+    Cell In[20], line 3
+          1 abattement_retraite_max = tax_benefit_system_plf.get_parameters_at_instant(
+          2     temp_period
+    ----> 3 ).impot_revenu.calcul_revenus_imposables.deductions.abatpen.max
+          4 print(f"abattement_retraite_max : {abattement_retraite_max}")
+    File ~/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_core/parameters/parameter_node_at_instant.py:34, in ParameterNodeAtInstant.__getattr__(self, key)
+         32 def __getattr__(self, key):
+         33     param_name = helpers._compose_name(self._name, item_name=key)
+    ---> 34     raise ParameterNotFoundError(param_name, self._instant_str)
+    ParameterNotFoundError: The parameter 'impot_revenu.calcul_revenus_imposables.deductions.abatpen[max]' was not found in the 2027-01-01 tax and benefit system.
 %% Cell type:code id:389935ad tags:
 ``` python
 # valeurs des paramètres
 smic_mensuel = tax_benefit_system_plf.get_parameters_at_instant(
    temp_period
 ).marche_travail.salaire_minimum.smic.smic_b_mensuel
 print(f"smic_mensuel : {smic_mensuel}")
 ```
 %% Output
    smic_mensuel : 1801.8
 %% Cell type:code id:7ceef708 tags:
 ``` python
 tax_benefit_system_plf.parameters.prelevements_sociaux.contributions_sociales.csg.activite
 ```
 %% Output
    abattement:
      brackets:
        - rate:
            2025-12-31: null
            2012-01-01: 0.0175
            2005-01-01: 0.03
            1991-02-01: 0.05
          threshold:
            2025-12-31: null
            1998-01-01: 0
        - rate:
            2025-12-31: null
            2011-01-01: 0
          threshold:
            2025-12-31: null
            2011-01-01: 4
    abattement_2:
      brackets:
        - rate:
            2026-01-01: 0.5
            2012-01-01: 0.0175
            2005-01-01: 0.03
            1991-02-01: 0.05
          threshold:
            2026-01-01: 0
            1998-01-01: 0
        - rate:
            2026-01-01: 0
            2011-01-01: 0
          threshold:
            2026-01-01: 5
            2011-01-01: 4
    deductible:
      taux:
        brackets:
          - rate:
              2018-01-01: 0.068
              1998-01-01: 0.051
              1997-01-01: 0.01
            threshold:
              1997-02-01: 0
    imposable:
      taux:
        brackets:
          - rate:
              1993-07-01: 0.024
              1991-02-01: 0.011
            threshold:
              1991-02-01: 0
    indemnite_compensatrice_fonctionnaires:
      taux:
        2018-01-01: 0.0076
    taux_global:
      2018-01-01: 0.092
      1998-01-01: 0.075
      1997-01-01: 0.034
      1993-07-01: 0.024
      1991-02-01: 0.011
 %% Cell type:markdown id:7639a896 tags:
 # Cas-type
 %% Cell type:code id:911a87c0 tags:
 ``` python
 # cas-type
 smic_annuel = smic_mensuel * 12
 cas_type_salaire_de_base = 125/100 * smic_annuel
 cas_type_effectif_entreprise = 20
 cas_type = {
    "familles": {"Famille n°1": {"parents": ["Adulte 1"]}},
    "foyers_fiscaux": {"Déclaration d’impôts n°1": {"declarants": ["Adulte 1"]}},
    "individus": {
        "Adulte 1": {
            "date_naissance": {
                2026: "1985-11-05"
            },
            "activite": {
                2024: "actif",
                2025: "actif",
                2026: "actif"
            },
            "categorie_salarie": {
                2024: "prive_non_cadre",
                2025: "prive_non_cadre",
                2026: "prive_non_cadre",
            },
            "contrat_de_travail": {
                2024: "temps_plein",
                2025: "temps_plein",
                2026: "temps_plein",
            },
            "salaire_de_base": {
                2024: cas_type_salaire_de_base,
                2025: cas_type_salaire_de_base,
                2026: cas_type_salaire_de_base
            },
            "effectif_entreprise": {
                2024: cas_type_effectif_entreprise,
                2025: cas_type_effectif_entreprise,
                2026: cas_type_effectif_entreprise
            }
        }
    },
    "menages": {
        "Logement principal n°1": {
            "enfants": [],
            "personne_de_reference": ["Adulte 1"],
        }
    },
 }
 ```
 %% Cell type:markdown id:2528a853 tags:
 # Simulation
 %% Cell type:code id:179b6135 tags:
 ``` python
 simulation = SimulationBuilder()
 simulation_cas_type_plf = simulation.build_from_entities(tax_benefit_system_plf, cas_type)
 ```
 %% Cell type:markdown id:56d22365 tags:
 # Résultats
 %% Cell type:code id:8b0490ac tags:
 ``` python
 csg_imposable_salaire = simulation_cas_type_plf.calculate_add("csg_imposable_salaire", "2026")
 print(f"csg_imposable_salaire : {csg_imposable_salaire}")
 ```
 %% Output
    csg_imposable_salaire : [-324.32544]


--- a/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/max.yaml
+++ b/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/max.yaml
@@ -94,7 +94,7 @@ values:
    value: 4321
  2024-01-01:
    value: 4399
-  2027-01-01:
+  2026-01-01:
    value: null
 metadata:
  short_label: Montant maximum de l'abattement, pour le foyer fiscal


--- a/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/min.yaml
+++ b/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/min.yaml
@@ -60,7 +60,7 @@ values:
    value: 442
  2024-01-01:
    value: 450
-  2027-01-01:
+  2026-01-01:
    value: null
 metadata:
  short_label: Montant minimum de l'abattement, par pensionné


--- a/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/taux.yaml
+++ b/openfisca_france_reforms/plf_plfss_2026/parameters/impot_revenu/calcul_revenus_imposables/deductions/abatpen/taux.yaml
@@ -2,7 +2,7 @@ description: Taux de l'abattement forfaitaire sur les pensions ou retraites
 values:
  1943-01-01:
    value: 0.1
-  2027-01-01:
+  2026-01-01:
    value: null
 metadata:
  last_value_still_valid_on: "2025-02-25"