Correction du calcul du revenu fiscal de référence #1064
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@claireleroy : je suppose que tu as vérifié les changements de législation dans le temps. |
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@benjello Oui c'est verifié ! |
benjello
approved these changes
Aug 3, 2018
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Jusqu'ici, toutes les charges déductibles du revenu brut global (RBG) étaient réintégrées lors du calcul du revenu fiscal de référence (RFR).
Or, la plupart des charges déductibles le sont bien à la fois du RBG et du RFR. Seules les charges d'épargne-retraite et de souscription au capital de SOFIPECHE ne sont pas déductibles du RFR.
Référence : Article 1417 du Code Général des Impôts - 1° a) du IV
openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.Ces changements :