def formula_2025_01_01(foyer_fiscal, period, parameters): ''' Calcul de la réduction d'impôt pour investissements outre-mer dans le cadre d'une entreprise ''' P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhgs = foyer_fiscal('fhgs', period) # Report 2020 fhhs = foyer_fiscal('fhhs', period) # Report 2021 fhis = foyer_fiscal('fhis', period) # Report 2022 fhjs = foyer_fiscal('fhjs', period) # Report 2023 fhks_2024 = foyer_fiscal('fhks_2024', period) # Report 2024 fhls = foyer_fiscal('fhls', period) # Nouveaux investissements réalisés en 2025 inv_56_306_38945 = (fhgs + fhhs + fhis + fhjs + fhks_2024 + fhls) fhgt = foyer_fiscal('fhgt', period) # Report 2020 fhht = foyer_fiscal('fhht', period) # Report 2021 fhit = foyer_fiscal('fhit', period) # Report 2022 fhjt = foyer_fiscal('fhjt', period) # Report 2023 fhkt_2024 = foyer_fiscal('fhkt_2024', period) # Report 2024 fhlt = foyer_fiscal('fhlt', period) # Nouveaux investissements réalisés en 2025 inv_66_306_594 = (fhgt + fhht + fhit + fhjt + fhkt_2024 + fhlt) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 inv = (r_66_306_594 + r_56_306_38945 + nr_66_306_594 + nr_56_306_38945) fhgu = foyer_fiscal('fhgu', period) # Report 2020 fhhu = foyer_fiscal('fhhu', period) # Report 2021 fhiu = foyer_fiscal('fhiu', period) # Report 2022 fhju = foyer_fiscal('fhju', period) # Report 2023 fhku_2024 = foyer_fiscal('fhku_2024', period) # Report 2024 fhlu = foyer_fiscal('fhlu', period) # Nouveaux investissements 2025 propre_306 = (fhgu + fhhu + fhiu + fhju + fhku_2024 + fhlu) fhgw = foyer_fiscal('fhgw', period) # Report 2020 fhhw = foyer_fiscal('fhhw', period) # Report 2021 fhiw = foyer_fiscal('fhiw', period) # Report 2022 fhjw = foyer_fiscal('fhjw', period) # Report 2023 fhkw = foyer_fiscal('fhkw', period) # Report 2024 fhlw = foyer_fiscal('fhlw', period) # Nouveaux investissements 2025 propre_765 = (fhgw + fhhw + fhiw + fhjw + fhkw + fhlw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2024_01_01(foyer_fiscal, period, parameters): ''' Calcul de la réduction d'impôt pour investissements outre-mer dans le cadre d'une entreprise ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhfn = foyer_fiscal('fhfn', period) # Report 2019 inv_5263_306_34 = (fhfn) fhfo = foyer_fiscal('fhfo', period) # Report 2019 inv_625_306_51 = (fhfo) fhfs = foyer_fiscal('fhfs', period) # Report 2019 fhgs = foyer_fiscal('fhgs', period) # Report 2020 fhhs = foyer_fiscal('fhhs', period) # Report 2021 fhis = foyer_fiscal('fhis', period) # Report 2022 fhjs = foyer_fiscal('fhjs', period) # Report 2023 fhks_2024 = foyer_fiscal('fhks_2024', period) # Nouveau 2024 inv_56_306_38945 = (fhfs + fhgs + fhhs + fhis + fhjs + fhks_2024) fhft = foyer_fiscal('fhft', period) # Report 2019 fhgt = foyer_fiscal('fhgt', period) # Report 2020 fhht = foyer_fiscal('fhht', period) # Report 2021 fhit = foyer_fiscal('fhit', period) # Report 2022 fhjt = foyer_fiscal('fhjt', period) # Report 2023 fhkt_2024 = foyer_fiscal('fhkt_2024', period) # Nouveau 2024 inv_66_306_594 = (fhft + fhgt + fhht + fhit + fhjt + fhkt_2024) # Calcul de la réduction d'impôt (Article 199 undecies D du CGI) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_306_51)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_306_51 - nr_56_306_38945)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_306_51 + nr_56_306_38945 + nr_5263_306_34 + r_66_306_594 + r_625_306_51 + r_56_306_38945 + r_5263_306_34) fhfp = foyer_fiscal('fhfp', period) # Report 2019 fhfu = foyer_fiscal('fhfu', period) # Report 2019 fhgu = foyer_fiscal('fhgu', period) # Report 2020 fhhu = foyer_fiscal('fhhu', period) # Report 2021 fhiu = foyer_fiscal('fhiu', period) # Report 2022 fhju = foyer_fiscal('fhju', period) # Report 2023 fhku_2024 = foyer_fiscal('fhku_2024', period) # Nouveau 2024 propre_306 = (fhfp + fhfu + fhgu + fhhu + fhiu + fhju + fhku_2024) fhfr = foyer_fiscal('fhfr', period) # Report 2019 fhfw = foyer_fiscal('fhfw', period) # Report 2019 fhgw = foyer_fiscal('fhgw', period) # Report 2020 fhhw = foyer_fiscal('fhhw', period) # Report 2021 fhiw = foyer_fiscal('fhiw', period) # Report 2022 fhjw = foyer_fiscal('fhjw', period) # Report 2023 fhkw = foyer_fiscal('fhkw', period) # Nouveau 2024 propre_765 = (fhfr + fhfw + fhgw + fhhw + fhiw + fhjw + fhkw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2023_01_01(foyer_fiscal, period, parameters): ''' Calcul de la réduction d'impôt pour investissements outre-mer dans le cadre d'une entreprise ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhen = foyer_fiscal('fhen', period) # Report 2018 fhfn = foyer_fiscal('fhfn', period) # Report 2019 inv_5263_306_34 = (fhen + fhfn) fheo = foyer_fiscal('fheo', period) # Report 2018 fhfo = foyer_fiscal('fhfo', period) # Report 2019 inv_625_306_51 = (fheo + fhfo) fhes = foyer_fiscal('fhes', period) # Report 2018 fhfs = foyer_fiscal('fhfs', period) # Report 2019 fhgs = foyer_fiscal('fhgs', period) # Report 2020 fhhs = foyer_fiscal('fhhs', period) # Report 2021 fhis = foyer_fiscal('fhis', period) # Report 2022 fhjs = foyer_fiscal('fhjs', period) # Nouveaux investissements 2023 inv_56_306_38945 = (fhes + fhfs + fhgs + fhhs + fhis + fhjs) fhet = foyer_fiscal('fhet', period) # Report 2018 fhft = foyer_fiscal('fhft', period) # Report 2019 fhgt = foyer_fiscal('fhgt', period) # Report 2020 fhht = foyer_fiscal('fhht', period) # Report 2021 fhit = foyer_fiscal('fhit', period) # Report 2022 fhjt = foyer_fiscal('fhjt', period) # Nouveaux investissements 2023 inv_66_306_594 = (fhet + fhft + fhgt + fhht + fhit + fhjt) # Calcul de la réduction d'impôt (Article 199 undecies D du CGI) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_306_51)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_306_51 - nr_56_306_38945)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_306_51 + nr_56_306_38945 + nr_5263_306_34 + r_66_306_594 + r_625_306_51 + r_56_306_38945 + r_5263_306_34) fhep = foyer_fiscal('fhep', period) # Report 2018 fheu = foyer_fiscal('fheu', period) # Report 2018 fhfp = foyer_fiscal('fhfp', period) # Report 2019 fhfu = foyer_fiscal('fhfu', period) # Report 2019 fhgu = foyer_fiscal('fhgu', period) # Report 2020 fhhu = foyer_fiscal('fhhu', period) # Report 2021 fhiu = foyer_fiscal('fhiu', period) # Report 2022 fhju = foyer_fiscal('fhju', period) # Nouveaux investissements 2023 propre_306 = (fhep + fheu + fhfp + fhfu + fhgu + fhhu + fhiu + fhju) fher = foyer_fiscal('fher', period) # Report 2018 fhew = foyer_fiscal('fhew', period) # Report 2018 fhfr = foyer_fiscal('fhfr', period) # Report 2019 fhfw = foyer_fiscal('fhfw', period) # Report 2019 fhgw = foyer_fiscal('fhgw', period) # Report 2020 fhhw = foyer_fiscal('fhhw', period) # Report 2021 fhiw = foyer_fiscal('fhiw', period) # Report 2022 fhjw = foyer_fiscal('fhjw', period) # Nouveaux investissements 2023 propre_765 = (fher + fhew + fhfr + fhfw + fhgw + fhhw + fhiw + fhjw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2022_01_01(foyer_fiscal, period, parameters): ''' Investissements dans les DOM-TOM dans le cadre d'une entreprise. ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement # Investissements ayant fait l’objet en 2012, 2013 ou 2014 d’une demande d’agrément, d’une déclaration d’ouverture de chantier # ou d’un acompte d'au moins 50% : # -Investissements donnés en location à une entreprise exploitante # vous rétrocédez la réduction d’impôt # Réduction à hauteur de 52,63% fhdi = foyer_fiscal('fhdi', period) # demande en 2012, investissement en 2017 fhdn = foyer_fiscal('fhdn', period) # demande en 2013 ou 2014, investissement en 2017 fhen = foyer_fiscal('fhen', period) # Report 2018 fhfn = foyer_fiscal('fhfn', period) # Report 2019 inv_5263_306_34 = (fhdi + fhdn + fhen + fhfn) # Réduction à hauteur de 62,5% fhdj = foyer_fiscal('fhdj', period) # demande en 2012, investissement en 2017 fhdo = foyer_fiscal('fhdo', period) # demande en 2013 ou 2014, investissement en 2017 fheo = foyer_fiscal('fheo', period) # Report 2018 fhfo = foyer_fiscal('fhfo', period) # Report 2019 inv_625_306_51 = (fhdj + fhdo + fheo + fhfo) # Réduction à hauteur de 56% fhds = foyer_fiscal('fhds', period) # demande en 2013 ou 2014, investissement en 2017 fhes = foyer_fiscal('fhes', period) # Report 2018 fhfs = foyer_fiscal('fhfs', period) # Report 2019 fhgs = foyer_fiscal('fhgs', period) # Report 2020 fhhs = foyer_fiscal('fhhs', period) # Report 2021 fhis = foyer_fiscal('fhis', period) # Nouveau 2022 inv_56_306_38945 = (fhds + fhes + fhfs + fhgs + fhhs + fhis) # Réduction à hauteur de 66% fhdt = foyer_fiscal('fhdt', period) # demande en 2013 ou 2014, investissement en 2017 fhet = foyer_fiscal('fhet', period) # Report 2018 fhft = foyer_fiscal('fhft', period) # Report 2019 fhgt = foyer_fiscal('fhgt', period) # Report 2020 fhht = foyer_fiscal('fhht', period) # Report 2021 fhit = foyer_fiscal('fhit', period) # Nouveau 2022 inv_66_306_594 = (fhdt + fhet + fhft + fhgt + fhht + fhit) # - investissements dans votre entreprise fhdk = foyer_fiscal('fhdk', period) # demande en 2012, investissement en 2017 fhdp = foyer_fiscal('fhdp', period) # demande en 2013 ou 2014, investissement en 2017 fhep = foyer_fiscal('fhep', period) # Report 2018 fhfp = foyer_fiscal('fhfp', period) # Report 2019 fhdu = foyer_fiscal('fhdu', period) # demande en 2013 ou 2014, investissement en 2017 fheu = foyer_fiscal('fheu', period) # Report 2018 fhfu = foyer_fiscal('fhfu', period) # Report 2019 fhgu = foyer_fiscal('fhgu', period) # Report 2020 fhhu = foyer_fiscal('fhhu', period) # Report 2021 fhiu = foyer_fiscal('fhiu', period) # Nouveau 2022 # - investissements dans votre entreprise vaec exploitation directe fhdm = foyer_fiscal('fhdm', period) # demande en 2012, investissement en 2017 fhdr = foyer_fiscal('fhdr', period) # demande en 2013 ou 2014, investissement en 2017 fher = foyer_fiscal('fher', period) # Report 2018 fhfr = foyer_fiscal('fhfr', period) # Report 2019 fhdw = foyer_fiscal('fhdw', period) # demande en 2013 ou 2014, investissement en 2017 fhew = foyer_fiscal('fhew', period) # Report 2018 fhfw = foyer_fiscal('fhfw', period) # Report 2019 fhgw = foyer_fiscal('fhgw', period) # Report 2020 fhhw = foyer_fiscal('fhhw', period) # Report 2021 fhiw = foyer_fiscal('fhiw', period) # Nouveau 2022 # Calcul de la réduction d'impôt (Article 199 undecies D du CGI) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_306_51)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_306_51 - nr_56_306_38945)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_306_51 + nr_56_306_38945 + nr_5263_306_34 + r_66_306_594 + r_625_306_51 + r_56_306_38945 + r_5263_306_34) propre_306 = (fhdk + fhdu + fhdp + fhep + fheu + fhfp + fhfu + fhgu + fhhu + fhiu) propre_765 = (fhdm + fhdw + fhew + fhdr + fher + fhfr + fhfw + fhgw + fhhw + fhiw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2021_01_01(foyer_fiscal, period, parameters): ''' Investissements dans les DOM-TOM dans le cadre d'une entreprise. ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhdi = foyer_fiscal('fhdi', period) fhdn = foyer_fiscal('fhdn', period) fhen = foyer_fiscal('fhen', period) fhfn = foyer_fiscal('fhfn', period) fhci = foyer_fiscal('fhci', period) fhcn = foyer_fiscal('fhcn', period) fhdj = foyer_fiscal('fhdj', period) fhdo = foyer_fiscal('fhdo', period) fheo = foyer_fiscal('fheo', period) fhfo = foyer_fiscal('fhfo', period) fhcj = foyer_fiscal('fhcj', period) fhco = foyer_fiscal('fhco', period) fhds = foyer_fiscal('fhds', period) fhes = foyer_fiscal('fhes', period) fhfs = foyer_fiscal('fhfs', period) fhgs = foyer_fiscal('fhgs', period) fhcs = foyer_fiscal('fhcs', period) fhhs = foyer_fiscal('fhhs', period) fhdt = foyer_fiscal('fhdt', period) fhet = foyer_fiscal('fhet', period) fhft = foyer_fiscal('fhft', period) fhgt = foyer_fiscal('fhgt', period) fhct = foyer_fiscal('fhct', period) fhht = foyer_fiscal('fhht', period) inv_5263_306_34 = (fhdi + fhdn + fhen + fhfn + fhci + fhcn) inv_625_306_51 = (fhdj + fhdo + fheo + fhfo + fhcj + fhco) inv_56_306_38945 = (fhds + fhes + fhfs + fhgs + fhcs + fhhs) inv_66_306_594 = (fhdt + fhet + fhft + fhgt + fhct + fhht) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_306_51)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_306_51 - nr_56_306_38945)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_306_51 + nr_56_306_38945 + nr_5263_306_34 + r_66_306_594 + r_625_306_51 + r_56_306_38945 + r_5263_306_34) # propre entreprise # 30.6 fhdk = foyer_fiscal('fhdk', period) fhdp = foyer_fiscal('fhdp', period) fhep = foyer_fiscal('fhep', period) fhfp = foyer_fiscal('fhfp', period) fhdu = foyer_fiscal('fhdu', period) fheu = foyer_fiscal('fheu', period) fhfu = foyer_fiscal('fhfu', period) fhgu = foyer_fiscal('fhgu', period) fhck = foyer_fiscal('fhck', period) fhcp = foyer_fiscal('fhcp', period) fhcu = foyer_fiscal('fhcu', period) fhhu = foyer_fiscal('fhhu', period) # 76.5 fhdm = foyer_fiscal('fhdm', period) fhdr = foyer_fiscal('fhdr', period) fher = foyer_fiscal('fher', period) fhfr = foyer_fiscal('fhfr', period) fhdw = foyer_fiscal('fhdw', period) fhew = foyer_fiscal('fhew', period) fhfw = foyer_fiscal('fhfw', period) fhgw = foyer_fiscal('fhgw', period) fhcm = foyer_fiscal('fhcm', period) fhcr = foyer_fiscal('fhcr', period) fhcw = foyer_fiscal('fhcw', period) fhhw = foyer_fiscal('fhhw', period) propre_306 = (fhdk + fhdp + fhdu + fhep + fheu + fhfp + fhfu + fhgu + fhck + fhcp + fhcu + fhhu) propre_765 = (fhdm + fhdr + fhdw + fher + fhew + fhfr + fhfw + fhgw + fhcm + fhcr + fhcw + fhhw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2020_01_01(foyer_fiscal, period, parameters): ''' Investissements dans les DOM-TOM dans le cadre d'une entreprise. ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhdi = foyer_fiscal('fhdi', period) fhdn = foyer_fiscal('fhdn', period) fhen = foyer_fiscal('fhen', period) fhfn = foyer_fiscal('fhfn', period) fhbi = foyer_fiscal('fhbi', period) fhbn = foyer_fiscal('fhbn', period) fhbs = foyer_fiscal('fhbs', period) fhbx = foyer_fiscal('fhbx', period) fhci = foyer_fiscal('fhci', period) fhcn = foyer_fiscal('fhcn', period) fhdj = foyer_fiscal('fhdj', period) fhdo = foyer_fiscal('fhdo', period) fheo = foyer_fiscal('fheo', period) fhfo = foyer_fiscal('fhfo', period) fhbj = foyer_fiscal('fhbj', period) fhbo = foyer_fiscal('fhbo', period) fhbt = foyer_fiscal('fhbt', period) fhby = foyer_fiscal('fhby', period) fhcj = foyer_fiscal('fhcj', period) fhco = foyer_fiscal('fhco', period) fhds = foyer_fiscal('fhds', period) fhes = foyer_fiscal('fhes', period) fhfs = foyer_fiscal('fhfs', period) fhgs = foyer_fiscal('fhgs', period) fhcc = foyer_fiscal('fhcc', period) fhcs = foyer_fiscal('fhcs', period) fhdt = foyer_fiscal('fhdt', period) fhet = foyer_fiscal('fhet', period) fhft = foyer_fiscal('fhft', period) fhgt = foyer_fiscal('fhgt', period) fhcd = foyer_fiscal('fhcd', period) fhct = foyer_fiscal('fhct', period) inv_5263_306_34 = (fhdi + fhdn + fhen + fhfn + fhbi + fhbn + fhbs + fhbx + fhci + fhcn) inv_625_306_51 = (fhdj + fhdo + fheo + fhfo + fhbj + fhbo + fhbt + fhby + fhcj + fhco) inv_56_306_38945 = (fhds + fhes + fhfs + fhgs + fhcc + fhcs) inv_66_306_594 = (fhdt + fhet + fhft + fhgt + fhcd + fhct) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_306_51)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_306_51 - nr_56_306_38945)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_306_51 + nr_56_306_38945 + nr_5263_306_34 + r_66_306_594 + r_625_306_51 + r_56_306_38945 + r_5263_306_34) # propre entreprise # 30.6 fhdk = foyer_fiscal('fhdk', period) fhdp = foyer_fiscal('fhdp', period) fhep = foyer_fiscal('fhep', period) fhfp = foyer_fiscal('fhfp', period) fhdu = foyer_fiscal('fhdu', period) fheu = foyer_fiscal('fheu', period) fhfu = foyer_fiscal('fhfu', period) fhgu = foyer_fiscal('fhgu', period) fhbk = foyer_fiscal('fhbk', period) fhbp = foyer_fiscal('fhbp', period) fhbu = foyer_fiscal('fhbu', period) fhbz = foyer_fiscal('fhbz', period) fhce = foyer_fiscal('fhce', period) fhck = foyer_fiscal('fhck', period) fhcp = foyer_fiscal('fhcp', period) fhcu = foyer_fiscal('fhcu', period) # 76.5 fhdm = foyer_fiscal('fhdm', period) fhdr = foyer_fiscal('fhdr', period) fher = foyer_fiscal('fher', period) fhfr = foyer_fiscal('fhfr', period) fhdw = foyer_fiscal('fhdw', period) fhew = foyer_fiscal('fhew', period) fhfw = foyer_fiscal('fhfw', period) fhgw = foyer_fiscal('fhgw', period) fhbm = foyer_fiscal('fhbm', period) fhbr = foyer_fiscal('fhbr', period) fhbw = foyer_fiscal('fhbw', period) fhcb = foyer_fiscal('fhcb', period) fhcg = foyer_fiscal('fhcg', period) fhcm = foyer_fiscal('fhcm', period) fhcr = foyer_fiscal('fhcr', period) fhcw = foyer_fiscal('fhcw', period) propre_306 = (fhdk + fhdp + fhdu + fhep + fheu + fhfp + fhfu + fhgu + fhbk + fhbp + fhbu + fhbz + fhce + fhck + fhcp + fhcu) propre_765 = (fhdm + fhdr + fhdw + fher + fhew + fhfr + fhfw + fhgw + fhbm + fhbr + fhbw + fhcb + fhcg + fhcm + fhcr + fhcw) ri_propre = (min_(PP15.plafond, propre_306) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2019_01_01(foyer_fiscal, period, parameters): ''' Investissements dans les DOM-TOM dans le cadre d'une entreprise. ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhdi = foyer_fiscal('fhdi', period) fhdn = foyer_fiscal('fhdn', period) fhen = foyer_fiscal('fhen', period) fhfn = foyer_fiscal('fhfn', period) fhak = foyer_fiscal('fhak', period) fhap = foyer_fiscal('fhap', period) fhau = foyer_fiscal('fhau', period) fhba = foyer_fiscal('fhba', period) fhbi = foyer_fiscal('fhbi', period) fhbn = foyer_fiscal('fhbn', period) fhbs = foyer_fiscal('fhbs', period) fhbx = foyer_fiscal('fhbx', period) fhci = foyer_fiscal('fhci', period) fhcn = foyer_fiscal('fhcn', period) fhdj = foyer_fiscal('fhdj', period) fhdo = foyer_fiscal('fhdo', period) fheo = foyer_fiscal('fheo', period) fhfo = foyer_fiscal('fhfo', period) fhal = foyer_fiscal('fhal', period) fhaq = foyer_fiscal('fhaq', period) fhav = foyer_fiscal('fhav', period) fhbb = foyer_fiscal('fhbb', period) fhbj = foyer_fiscal('fhbj', period) fhbo = foyer_fiscal('fhbo', period) fhbt = foyer_fiscal('fhbt', period) fhby = foyer_fiscal('fhby', period) fhcj = foyer_fiscal('fhcj', period) fhco = foyer_fiscal('fhco', period) fhds = foyer_fiscal('fhds', period) fhes = foyer_fiscal('fhes', period) fhfs = foyer_fiscal('fhfs', period) fhcc = foyer_fiscal('fhcc', period) fhcs = foyer_fiscal('fhcs', period) fhdt = foyer_fiscal('fhdt', period) fhet = foyer_fiscal('fhet', period) fhft = foyer_fiscal('fhft', period) fhcd = foyer_fiscal('fhcd', period) fhct = foyer_fiscal('fhct', period) fhaa = foyer_fiscal('fhaa', period) fhaf = foyer_fiscal('fhaf', period) fhab = foyer_fiscal('fhab', period) fhag = foyer_fiscal('fhag', period) inv_5263_306_34 = (fhdi + fhdn + fhen + fhfn + fhak + fhap + fhau + fhba + fhbi + fhbn + fhbs + fhbx + fhci + fhcn) inv_625_306_51 = (fhdj + fhdo + fheo + fhfo + fhal + fhaq + fhav + fhbb + fhbj + fhbo + fhbt + fhby + fhcj + fhco) inv_56_306_38945 = (fhds + fhes + fhfs + fhcc + fhcs) inv_66_306_594 = (fhdt + fhet + fhft + fhcd + fhct) inv_5263_36_40 = (fhaa + fhaf) inv_625_36_60 = (fhab + fhag) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_36_60 = min_(inv_625_36_60 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51)) nr_5263_36_40 = min_(inv_5263_36_40 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51 - nr_56_306_38945)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51 - nr_56_306_38945 - nr_5263_36_40)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_36_60 = nr_625_36_60 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_36_40 = nr_5263_36_40 / (1 - P11.taux_retro_2) * P11.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_36_60 + nr_625_306_51 + nr_56_306_38945 + nr_5263_36_40 + nr_5263_306_34 + r_66_306_594 + r_625_36_60 + r_625_306_51 + r_56_306_38945 + r_5263_36_40 + r_5263_306_34) # propre entreprise # 30.6 fhdk = foyer_fiscal('fhdk', period) fhdp = foyer_fiscal('fhdp', period) fhep = foyer_fiscal('fhep', period) fhfp = foyer_fiscal('fhfp', period) fhdu = foyer_fiscal('fhdu', period) fheu = foyer_fiscal('fheu', period) fhfu = foyer_fiscal('fhfu', period) fham = foyer_fiscal('fham', period) fhar = foyer_fiscal('fhar', period) fhaw = foyer_fiscal('fhaw', period) fhbe = foyer_fiscal('fhbe', period) fhbk = foyer_fiscal('fhbk', period) fhbp = foyer_fiscal('fhbp', period) fhbu = foyer_fiscal('fhbu', period) fhbz = foyer_fiscal('fhbz', period) fhce = foyer_fiscal('fhce', period) fhck = foyer_fiscal('fhck', period) fhcp = foyer_fiscal('fhcp', period) fhcu = foyer_fiscal('fhcu', period) # 36 fhac = foyer_fiscal('fhac', period) fhah = foyer_fiscal('fhah', period) # 76.5 fhdm = foyer_fiscal('fhdm', period) fhdr = foyer_fiscal('fhdr', period) fher = foyer_fiscal('fher', period) fhfr = foyer_fiscal('fhfr', period) fhdw = foyer_fiscal('fhdw', period) fhew = foyer_fiscal('fhew', period) fhfw = foyer_fiscal('fhfw', period) fhao = foyer_fiscal('fhao', period) fhat = foyer_fiscal('fhat', period) fhay = foyer_fiscal('fhay', period) fhbg = foyer_fiscal('fhbg', period) fhbm = foyer_fiscal('fhbm', period) fhbr = foyer_fiscal('fhbr', period) fhbw = foyer_fiscal('fhbw', period) fhcb = foyer_fiscal('fhcb', period) fhcg = foyer_fiscal('fhcg', period) fhcm = foyer_fiscal('fhcm', period) fhcr = foyer_fiscal('fhcr', period) fhcw = foyer_fiscal('fhcw', period) # 90 fhae = foyer_fiscal('fhae', period) fhaj = foyer_fiscal('fhaj', period) propre_306 = (fhdk + fhdp + fhdu + fhep + fheu + fhfp + fham + fhfu + fhar + fhaw + fhbe + fhbk + fhbp + fhbu + fhbz + fhce + fhck + fhcp + fhcu) propre_36 = (fhac + fhah) propre_765 = (fhdm + fhdr + fhdw + fher + fhew + fhfr + fhao + fhfw + fhat + fhay + fhbg + fhbm + fhbr + fhbw + fhcb + fhcg + fhcm + fhcr + fhcw) propre_90 = (fhae + fhaj) ri_propre = (min_(PP11.plafond, propre_36) + min_(PP15.plafond, propre_306) + min_(PP11.plafond * PP11.doment.propre_entreprise.majoration, propre_90) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv

def formula_2018_01_01(foyer_fiscal, period, parameters): ''' Investissements dans les DOM-TOM dans le cadre d'une entreprise. ''' P11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession P15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement.doment.retrocession PP11 = parameters('2011').impot_revenu.calcul_reductions_impots.outremer_investissement PP15 = parameters('2015').impot_revenu.calcul_reductions_impots.outremer_investissement fhdi = foyer_fiscal('fhdi', period) fhdn = foyer_fiscal('fhdn', period) fhen = foyer_fiscal('fhen', period) fhsz = foyer_fiscal('fhsz', period) fhsk = foyer_fiscal('fhsk', period) fhsp = foyer_fiscal('fhsp', period) fhsu = foyer_fiscal('fhsu', period) fhak = foyer_fiscal('fhak', period) fhap = foyer_fiscal('fhap', period) fhau = foyer_fiscal('fhau', period) fhba = foyer_fiscal('fhba', period) fhbi = foyer_fiscal('fhbi', period) fhbn = foyer_fiscal('fhbn', period) fhbs = foyer_fiscal('fhbs', period) fhbx = foyer_fiscal('fhbx', period) fhci = foyer_fiscal('fhci', period) fhcn = foyer_fiscal('fhcn', period) fhdj = foyer_fiscal('fhdj', period) fhdo = foyer_fiscal('fhdo', period) fheo = foyer_fiscal('fheo', period) fhsl = foyer_fiscal('fhsl', period) fhsq = foyer_fiscal('fhsq', period) fhsv = foyer_fiscal('fhsv', period) fhta = foyer_fiscal('fhta', period) fhal = foyer_fiscal('fhal', period) fhaq = foyer_fiscal('fhaq', period) fhav = foyer_fiscal('fhav', period) fhbb = foyer_fiscal('fhbb', period) fhbj = foyer_fiscal('fhbj', period) fhbo = foyer_fiscal('fhbo', period) fhbt = foyer_fiscal('fhbt', period) fhby = foyer_fiscal('fhby', period) fhcj = foyer_fiscal('fhcj', period) fhco = foyer_fiscal('fhco', period) fhds = foyer_fiscal('fhds', period) fhes = foyer_fiscal('fhes', period) fhcc = foyer_fiscal('fhcc', period) fhcs = foyer_fiscal('fhcs', period) fhdt = foyer_fiscal('fhdt', period) fhet = foyer_fiscal('fhet', period) fhcd = foyer_fiscal('fhcd', period) fhct = foyer_fiscal('fhct', period) fhaa = foyer_fiscal('fhaa', period) fhaf = foyer_fiscal('fhaf', period) fhsa = foyer_fiscal('fhsa', period) fhsf = foyer_fiscal('fhsf', period) fhab = foyer_fiscal('fhab', period) fhag = foyer_fiscal('fhag', period) fhsb = foyer_fiscal('fhsb', period) fhsg = foyer_fiscal('fhsg', period) inv_5263_306_34 = (fhdi + fhdn + fhen + fhsz + fhsk + fhsp + fhsu + fhak + fhap + fhau + fhba + fhbi + fhbn + fhbs + fhbx + fhci + fhcn) inv_625_306_51 = (fhdj + fhdo + fheo + fhsl + fhsq + fhsv + fhta + fhal + fhaq + fhav + fhbb + fhbj + fhbo + fhbt + fhby + fhcj + fhco) inv_56_306_38945 = (fhds + fhes + fhcc + fhcs) inv_66_306_594 = (fhdt + fhet + fhcd + fhct) inv_5263_36_40 = (fhaa + fhaf + fhsa + fhsf) inv_625_36_60 = (fhab + fhag + fhsb + fhsg) nr_66_306_594 = min_(inv_66_306_594 * (1 - P15.taux_retro_1), max_(0, PP15.plafond)) nr_625_36_60 = min_(inv_625_36_60 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594)) nr_625_306_51 = min_(inv_625_306_51 * (1 - P11.taux_retro_1), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60)) nr_56_306_38945 = min_(inv_56_306_38945 * (1 - P15.taux_retro_2), max_(0, PP15.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51)) nr_5263_36_40 = min_(inv_5263_36_40 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51 - nr_56_306_38945)) nr_5263_306_34 = min_(inv_5263_306_34 * (1 - P11.taux_retro_2), max_(0, PP11.plafond - nr_66_306_594 - nr_625_36_60 - nr_625_306_51 - nr_56_306_38945 - nr_5263_36_40)) r_66_306_594 = nr_66_306_594 / (1 - P15.taux_retro_1) * P15.taux_retro_1 r_625_36_60 = nr_625_36_60 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_625_306_51 = nr_625_306_51 / (1 - P11.taux_retro_1) * P11.taux_retro_1 r_56_306_38945 = nr_56_306_38945 / (1 - P15.taux_retro_2) * P15.taux_retro_2 r_5263_36_40 = nr_5263_36_40 / (1 - P11.taux_retro_2) * P11.taux_retro_2 r_5263_306_34 = nr_5263_306_34 / (1 - P11.taux_retro_2) * P11.taux_retro_2 inv = (nr_66_306_594 + nr_625_36_60 + nr_625_306_51 + nr_56_306_38945 + nr_5263_36_40 + nr_5263_306_34 + r_66_306_594 + r_625_36_60 + r_625_306_51 + r_56_306_38945 + r_5263_36_40 + r_5263_306_34) # propre entreprise # 30.6 fhdk = foyer_fiscal('fhdk', period) fhdp = foyer_fiscal('fhdp', period) fhep = foyer_fiscal('fhep', period) fhdu = foyer_fiscal('fhdu', period) fheu = foyer_fiscal('fheu', period) fhsm = foyer_fiscal('fhsm', period) fhsr = foyer_fiscal('fhsr', period) fhsw = foyer_fiscal('fhsw', period) fhtb = foyer_fiscal('fhtb', period) fham = foyer_fiscal('fham', period) fhar = foyer_fiscal('fhar', period) fhaw = foyer_fiscal('fhaw', period) fhbe = foyer_fiscal('fhbe', period) fhbk = foyer_fiscal('fhbk', period) fhbp = foyer_fiscal('fhbp', period) fhbu = foyer_fiscal('fhbu', period) fhbz = foyer_fiscal('fhbz', period) fhce = foyer_fiscal('fhce', period) fhck = foyer_fiscal('fhck', period) fhcp = foyer_fiscal('fhcp', period) fhcu = foyer_fiscal('fhcu', period) # 36 fhsc = foyer_fiscal('fhsc', period) fhsh = foyer_fiscal('fhsh', period) fhac = foyer_fiscal('fhac', period) fhah = foyer_fiscal('fhah', period) # 76.5 fhdm = foyer_fiscal('fhdm', period) fhdr = foyer_fiscal('fhdr', period) fher = foyer_fiscal('fher', period) fhdw = foyer_fiscal('fhdw', period) fhew = foyer_fiscal('fhew', period) fhso = foyer_fiscal('fhso', period) fhst = foyer_fiscal('fhst', period) fhsy = foyer_fiscal('fhsy', period) fhtd = foyer_fiscal('fhtd', period) fhao = foyer_fiscal('fhao', period) fhat = foyer_fiscal('fhat', period) fhay = foyer_fiscal('fhay', period) fhbg = foyer_fiscal('fhbg', period) fhbm = foyer_fiscal('fhbm', period) fhbr = foyer_fiscal('fhbr', period) fhbw = foyer_fiscal('fhbw', period) fhcb = foyer_fiscal('fhcb', period) fhcg = foyer_fiscal('fhcg', period) fhcm = foyer_fiscal('fhcm', period) fhcr = foyer_fiscal('fhcr', period) fhcw = foyer_fiscal('fhcw', period) # 90 fhse = foyer_fiscal('fhse', period) fhsj = foyer_fiscal('fhsj', period) fhae = foyer_fiscal('fhae', period) fhaj = foyer_fiscal('fhaj', period) propre_306 = (fhdk + fhdp + fhdu + fhep + fham + fheu + fhsm + fhsr + fhsw + fhtb + fhar + fhaw + fhbe + fhbk + fhbp + fhbu + fhbz + fhce + fhck + fhcp + fhcu) propre_36 = (fhsc + fhsh + fhac + fhah) propre_765 = (fhdm + fhdr + fhdw + fher + fhew + fhso + fhst + fhsy + fhao + fhtd + fhat + fhay + fhbg + fhbm + fhbr + fhbw + fhcb + fhcg + fhcm + fhcr + fhcw) propre_90 = (fhse + fhsj + fhae + fhaj) ri_propre = (min_(PP11.plafond, propre_36) + min_(PP15.plafond, propre_306) + min_(PP11.plafond * PP11.doment.propre_entreprise.majoration, propre_90) + min_(PP15.plafond * PP15.doment.propre_entreprise.majoration, propre_765)) return ri_propre + inv