Mise à jour last_value_still_valid_on impôt sur le revenu pour les ré…

…férences périmées (#2294)
openfisca · May 14, 2024 · 7b3e71b · 7b3e71b
2 parents 9aa7325 + 5a1bebb
commit 7b3e71b
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -1,5 +1,18 @@
 # Changelog
 
+### 166.0.4 [2294](https://github.com/openfisca/openfisca-france/pull/2294)
+
+* Changement mineur.
+* Périodes concernées : aucune.
+* Zones impactées :
+  - /parameters/impot_revenu/calcul_impot_revenu/...
+  - /parameters/impot_revenu/calcul_reductions_impots/...
+  - /parameters/impot_revenu/calcul_revenus_imposables/rpns/micro/microentreprise/regime_micro_ba/taux.yaml
+  - /parameters/impot_revenu/contributions_exceptionnelles/contribution_revenus_locatifs/seuil.yaml
+  - /parameters/impot_revenu/credits_impots/...
+* Détails :
+  - Mise à jour des `last_value_still_valid_on` sur les paramètres de l'impôt sur le revenu après vérification de la validité de l'article en référence.
+
 ### 166.0.3 [2295](https://github.com/openfisca/openfisca-france/pull/2295)
 
 * Changement mineur.

diff --git a/..._france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/abat_dom/taux_GuadMarReu.yaml b/..._france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/abat_dom/taux_GuadMarReu.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.3
 metadata:
   short_label: Taux max (Guadeloupe, Martinique, Réunion)
-  last_value_still_valid_on: "2023-07-05"
+  last_value_still_valid_on: "2024-04-26"
   unit: /1
   reference:
     2001-01-01:

diff --git a/...isca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/abat_dom/taux_GuyMay.yaml b/...isca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/abat_dom/taux_GuyMay.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.4
 metadata:
   short_label: Taux max (Guyane, Mayotte)
-  last_value_still_valid_on: "2023-07-05"
+  last_value_still_valid_on: "2024-04-26"
   unit: /1
   reference:
     2001-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/conj.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/conj.yaml
@@ -4,7 +4,7 @@ values:
     value: 1
 metadata:
   short_label: Conjoint d'un couple marié ou pacsé
-  last_value_still_valid_on: "2023-02-27"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf1.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf1.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Premier enfant
-  last_value_still_valid_on: "2023-08-07"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf2.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf2.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Deuxième enfant
-  last_value_still_valid_on: "2023-08-07"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ce/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf3_et_sup.yaml b/...ce/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/enf3_et_sup.yaml
@@ -4,7 +4,7 @@ values:
     value: 1
 metadata:
   short_label: À partir du troisième enfant inclus
-  last_value_still_valid_on: "2023-08-07"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/inv1.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/inv1.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Enfant titulaire de la carte invalidité ou CMI-invalidité
-  last_value_still_valid_on: "2022-08-08"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/isol.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/isol.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Parent isolé
-  last_value_still_valid_on: "2022-08-08"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...a_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not41.yaml b/...a_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not41.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Contribuables invalides
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...a_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not42.yaml b/...a_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not42.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Anciens combattants
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not6.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/not6.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Personne invalide avec personne à charge
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not31a.yaml b/...impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not31a.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Pension pour invalidité ou CMI-invalidité
-  last_value_still_valid_on: "2023-02-27"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not31b.yaml b/...impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not31b.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Carte du combattant - pension militaire d'invalidité - victime de guerre
-  last_value_still_valid_on: "2023-02-27"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/.../impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not32.yaml b/.../impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/sans_pers_a_charge/not32.yaml
@@ -4,7 +4,7 @@ values:
     value: 0.5
 metadata:
   short_label: Ayant auparavant élevé seule au moins un ou plusieurs enfants pendant 5 ans
-  last_value_still_valid_on: "2023-02-27"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2000-01-01:

diff --git a/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/veuf.yaml b/...ca_france/parameters/impot_revenu/calcul_impot_revenu/plaf_qf/quotient_familial/veuf.yaml
@@ -4,10 +4,10 @@ values:
     value: 1
 metadata:
   short_label: Personne veuve ayant des personnes à charge
-  last_value_still_valid_on: "2023-02-27"
+  last_value_still_valid_on: "2024-04-26"
   unit: part_quotient_familial
   reference:
     2008-01-01:
-      title: Article 194, I. du Code général des impôts
+      title: Article 195, I. du Code général des impôts
       href: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046860994
 documentation: Part supplémentaire pour quotient familial d'un veuf avec personne à charge, suit le régime "mariés/pacsés" à partir de 2008
diff --git a/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/pv/pv_immo/taux.yaml b/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/pv/pv_immo/taux.yaml
@@ -7,7 +7,7 @@ values:
   2012-01-01:
     value: 0.19
 metadata:
-  last_value_still_valid_on: "2023-01-16"
+  last_value_still_valid_on: "2024-04-26"
   unit: /1
   reference:
     2012-01-01:

diff --git a/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/recouvrement/min.yaml b/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/recouvrement/min.yaml
@@ -4,7 +4,7 @@ values:
     value: 12
 metadata:
   short_label: Montant minimum après imputation des crédits d'impôts
-  last_value_still_valid_on: "2023-09-21"
+  last_value_still_valid_on: "2024-04-26"
   unit: currency_next_year
   reference:
     2002-01-01:

diff --git a/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/recouvrement/seuil.yaml b/openfisca_france/parameters/impot_revenu/calcul_impot_revenu/recouvrement/seuil.yaml
@@ -4,7 +4,7 @@ values:
     value: 61
 metadata:
   short_label: Montant minimum avant imputation des crédits d'impôts
-  last_value_still_valid_on: "2023-09-21"
+  last_value_still_valid_on: "2024-04-26"
   unit: currency_next_year
   reference:
     2002-01-01:

diff --git a/...mpots/investissement_forestier/depenses_investissement_forestier/acquisition/plafond.yaml b/...mpots/investissement_forestier/depenses_investissement_forestier/acquisition/plafond.yaml
@@ -8,7 +8,7 @@ values:
     value: 6250
 metadata:
   short_label: Plafond acquisition
-  last_value_still_valid_on: "2023-01-09"
+  last_value_still_valid_on: "2024-04-26"
   ipp_csv_id: plaf_foret
   unit: currency_next_year
   reference:

diff --git a/...s_impots/investissement_forestier/depenses_investissement_forestier/acquisition/taux.yaml b/...s_impots/investissement_forestier/depenses_investissement_forestier/acquisition/taux.yaml
@@ -12,7 +12,7 @@ values:
     value: 0.25
 metadata:
   short_label: Taux
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   ipp_csv_id: tx_foret
   unit: /1
   reference:

diff --git a/...tions_impots/investissement_forestier/depenses_investissement_forestier/travaux/taux.yaml b/...tions_impots/investissement_forestier/depenses_investissement_forestier/travaux/taux.yaml
@@ -3,7 +3,7 @@ values:
   2014-01-01:
     value: 0.18
 metadata:
-  last_value_still_valid_on: "2022-10-11"
+  last_value_still_valid_on: "2024-04-26"
   unit: /1
   reference:
     2014-01-01:

diff --git a/...nt_forestier/depenses_investissement_forestier/travaux/taux_adhesion_org_producteurs.yaml b/...nt_forestier/depenses_investissement_forestier/travaux/taux_adhesion_org_producteurs.yaml
@@ -3,7 +3,7 @@ values:
   2014-01-01:
     value: 0.25
 metadata:
-  last_value_still_valid_on: "2022-10-11"
+  last_value_still_valid_on: "2024-04-26"
   unit: /1
   reference:
     2014-01-01:

diff --git a/...l_reductions_impots/investissements_immobiliers/dispositif_scellier/taux_prorogation.yaml b/...l_reductions_impots/investissements_immobiliers/dispositif_scellier/taux_prorogation.yaml
@@ -9,7 +9,7 @@ values:
 metadata:
   unit: /1
   short_label: Taux additionnel
-  last_value_still_valid_on: "2024-03-19"
+  last_value_still_valid_on: "2024-04-26"
   reference:
     2009-01-01:
     - title: Loi 2010-1657 du 29/12/2010 - art. 105 (V) (modifie art. 199 septvicies du CGI)

diff --git a/...s_impots/investissements_immobiliers/duflot_pinel_denormandie/location_6_ans/taux_om.yaml b/...s_impots/investissements_immobiliers/duflot_pinel_denormandie/location_6_ans/taux_om.yaml
@@ -3,7 +3,7 @@ values:
   2014-01-01:
     value: 0.23
 metadata:
-  last_value_still_valid_on: "2024-03-18"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Outre-mer
   unit: /1
   reference:

diff --git a/...mpots/investissements_immobiliers/duflot_pinel_denormandie/location_9_ans/taux_metro.yaml b/...mpots/investissements_immobiliers/duflot_pinel_denormandie/location_9_ans/taux_metro.yaml
@@ -3,7 +3,7 @@ values:
   2013-01-01:
     value: 0.18
 metadata:
-  last_value_still_valid_on: "2024-03-18"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Métropole
   unit: /1
   reference:

diff --git a/...s_impots/investissements_immobiliers/duflot_pinel_denormandie/location_9_ans/taux_om.yaml b/...s_impots/investissements_immobiliers/duflot_pinel_denormandie/location_9_ans/taux_om.yaml
@@ -3,7 +3,7 @@ values:
   2013-01-01:
     value: 0.29
 metadata:
-  last_value_still_valid_on: "2024-03-18"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Outre-mer
   unit: /1
   reference:

diff --git a/...alcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/plafond.yaml b/...alcul_reductions_impots/investissements_immobiliers/duflot_pinel_denormandie/plafond.yaml
@@ -3,7 +3,7 @@ values:
   2013-01-01:
     value: 300000
 metadata:
-  last_value_still_valid_on: "2024-03-18"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Plafond
   unit: currency_next_year
   reference:

diff --git a/...tissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong1_6ans.yaml b/...tissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong1_6ans.yaml
@@ -3,7 +3,7 @@ values:
   2020-01-01:
     value: 0.06
 metadata:
-  last_value_still_valid_on: "2022-10-11"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Première période triennale pour un pour un engagement initial de 6 ans
   unit: /1
   reference:

diff --git a/...tissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong2_6ans.yaml b/...tissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong2_6ans.yaml
@@ -3,7 +3,7 @@ values:
   2023-01-01:
     value: 0.03
 metadata:
-  last_value_still_valid_on: "2022-10-11"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Seconde période triennale pour un engagement initial de 6 ans
   unit: /1
   reference:

diff --git a/...stissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong_9ans.yaml b/...stissements_immobiliers/duflot_pinel_denormandie/taux_prolongation/taux_prolong_9ans.yaml
@@ -3,7 +3,7 @@ values:
   2023-01-01:
     value: 0.03
 metadata:
-  last_value_still_valid_on: "2022-10-11"
+  last_value_still_valid_on: "2024-04-26"
   short_label: Trois ans supplémentaires pour engagement iniital de 9 ans
   unit: /1
   reference:

diff --git a/...s/impot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/seuil.yaml b/...s/impot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/seuil.yaml
@@ -9,7 +9,7 @@ values:
 metadata:
   unit: currency_next_year
   short_label: Seuil de souscription en numéraire au capital de sociétés
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   reference:
     2001-01-01:
       - title: Article 199 terdecies-0 A, II, du Code général des impôts

diff --git a/...pot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/seuil_tpe.yaml b/...pot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/seuil_tpe.yaml
@@ -3,6 +3,7 @@ values:
   2009-01-01:
     value: 50000
 metadata:
+  last_value_still_valid_on: "2024-04-26"
   unit: currency_next_year
   reference:
     2009-01-01:

diff --git a/...pot_revenu/calcul_revenus_imposables/rpns/micro/microentreprise/regime_micro_ba/taux.yaml b/...pot_revenu/calcul_revenus_imposables/rpns/micro/microentreprise/regime_micro_ba/taux.yaml
@@ -5,6 +5,7 @@ values:
   2016-01-01:
     value: 0.87
 metadata:
+  last_value_still_valid_on: "2024-04-26"
   short_label: Taux
   ipp_csv_id: taux_micro_ba
   unit: /1

diff --git a/...eters/impot_revenu/contributions_exceptionnelles/contribution_revenus_locatifs/seuil.yaml b/...eters/impot_revenu/contributions_exceptionnelles/contribution_revenus_locatifs/seuil.yaml
@@ -5,6 +5,7 @@ values:
   2002-04-01:
     value: 1830
 metadata:
+  last_value_still_valid_on: "2024-04-26"
   short_label: Seuil
   unit: currency_next_year
   reference:

diff --git a/...e/parameters/impot_revenu/credits_impots/aide_a_domicile/plafond/plafond_additionnel.yaml b/...e/parameters/impot_revenu/credits_impots/aide_a_domicile/plafond/plafond_additionnel.yaml
@@ -4,7 +4,7 @@ values:
     value: 1500
 metadata:
   short_label: Majoration du plafond des dépenses (/pers de 65ans ou enfant)
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   label_en: Tax credits for personal care assistant employment
   ipp_csv_id: plafond_credit_aide_majoration
   unit: currency_next_year

diff --git a/openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/plafond.yaml b/openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/plafond.yaml
@@ -5,7 +5,7 @@ values:
 metadata:
   short_label: Plafond
   label_en: Union dues
-  last_value_still_valid_on: "2024-03-15"
+  last_value_still_valid_on: "2024-04-26"
   ipp_csv_id: plafcotsynd
   unit: /1
   reference:

diff --git a/openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/taux.yaml b/openfisca_france/parameters/impot_revenu/credits_impots/cotisations_syndicales/taux.yaml
@@ -5,7 +5,7 @@ values:
 metadata:
   short_label: Taux
   label_en: Union dues
-  last_value_still_valid_on: "2024-03-15"
+  last_value_still_valid_on: "2024-04-26"
   ipp_csv_id: tx_cotsynd
   unit: /1
   reference:

diff --git a/openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/plafond.yaml b/openfisca_france/parameters/impot_revenu/credits_impots/plaf_nich/plafond.yaml
@@ -10,7 +10,7 @@ values:
     value: 10000
 metadata:
   short_label: Plafond
-  last_value_still_valid_on: "2023-10-17"
+  last_value_still_valid_on: "2024-04-26"
   ipp_csv_id: plaf_nich
   unit: currency_next_year
   reference:

diff --git a/setup.py b/setup.py
@@ -9,7 +9,7 @@
 
 setup(
     name = 'OpenFisca-France',
-    version = '166.0.3',
+    version = '166.0.4',
     author = 'OpenFisca Team',
     author_email = 'contact@openfisca.fr',
     classifiers = [