{ "article": { "LEGIARTI000006315611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L286 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315611", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL286ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147343", "@fin": "2999-01-01", "#text": "Chapitre premier : Dispositions générales", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133965", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315611", "@fin": "2999-01-01", "@num": "L286 A", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles de contrôle de l'impôt sur le revenu et des impôts directs locaux, prévues par le présent livre pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6 du code général des impôts, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
\n
" } }, "LEGIARTI000006284612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006284612", "URL": "article/LEGI/ARTI/00/00/06/28/46/LEGIARTI000006284612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AREBTXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313589", "@num": "1685 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1685 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307026", "@num": "6", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302203", "@num": "7", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315601", "@num": "L284", "#text": "Livre des procédures fiscales - art. L284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315603", "@num": "L285", "#text": "Livre des procédures fiscales - art. L285 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315605", "@num": "L286", "#text": "Livre des procédures fiscales - art. L286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315608", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315610", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000761717", "@nor": "JUSX9803236L", "@num": "99-944", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 99-944 du 15 novembre 1999 relative au pacte civil de solidarité (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000761717", "@c_titre_court": "Loi n°99-944 du 15 novembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-944 du 15 novembre 1999 relative au pacte civil de solidarité", "@debut": "1999-11-16", "@id_txt": "LEGITEXT000005628705", "@c_titre_court": "Loi n° 99-944 du 15 novembre 1999" } ], "@date_publi": "1999-11-16", "@date_signature": "1999-11-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006284612", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1999-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - ((paragraphes modificateurs)).
\n
III. - Les règles d'imposition et d'assiette, autres que celles mentionnées au dernier alinéa du 1 et au 7 de l'article 6 du code général des impôts, les règles de liquidation et de paiement de l'impôt sur le revenu et des impôts directs locaux ainsi que celles concernant la souscription des déclarations et le contrôle des mêmes impôts prévues par le code général des impôts et le livre des procédures fiscales pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6 du code général des impôts s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
" } }, "LEGIARTI000006307023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307023", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Chaque chef de famille est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l'article 196.
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2 Par dérogation aux dispositions du 1, le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsqu'ils tirent un revenu de leur propre travail ou d'une fortune indépendante de la sienne.
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2 bis Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le chef de famille désigné au 1 l'accepte et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne indiquée au premier alinéa est elle-même chef de famille, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un des parents des conjoints. Ces dispositions sont également applicables dans le cas où l'épouse du chef de famille remplit seule les conditions prévues au premier alinéa.
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3 La femme mariée fait l'objet d'une imposition distincte :
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a Lorsqu'elle est séparée de biens et ne vit pas avec son mari;
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b Lorsque, étant en instance de séparation de corps ou de divorce, elle a été autorisée à résider séparément de son mari;
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c Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.
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La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
" } }, "LEGIARTI000006307024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307024", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. 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D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. 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1 Chaque chef de famille est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l'article 196.
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2 Par dérogation aux dispositions du 1, le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsqu'ils tirent un revenu de leur propre travail ou d'une fortune indépendante de la sienne.
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2 bis Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156-II-2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le chef de famille désigné au 1 l'accepte et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne indiquée au premier alinéa est elle-même chef de famille, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un des parents des conjoints. Ces dispositions sont également applicables dans le cas où l'épouse du chef de famille remplit seule les conditions prévues au premier alinéa.
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3 La femme mariée fait l'objet d'une imposition distincte :
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a Lorsqu'elle est séparée de biens et ne vit pas avec son mari;
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b Lorsque, étant en instance de séparation de corps ou de divorce, elle a été autorisée à résider séparément de son mari;
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c Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.
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La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
" } }, "LEGIARTI000006307025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006307025", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "#text": "CGI 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. 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1 Chaque contribuable est imposable à l'impôt sur le revenu, , tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\" (1).
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2 Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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\n
3 Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156-II-2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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4 Les époux font l'objet d'impositions distinctes (1) :
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a Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5 Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci (1).
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6 En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès (1).
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(1) Dispositions applicables à compter de l'imposition des revenus de 1983.
\n
" } }, "LEGIARTI000006307026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307026", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196, 196 A bis, 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000761717", "#text": "Loi 99-944 1999-11-15 art. 4 I, II JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi 99-944 1999-11-15 art. 4 III", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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1 Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
\n
Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2 Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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\n
3 Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156 II 2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
\n
Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
\n
4 Les époux font l'objet d'impositions distinctes :
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a Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5 Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6 En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7 Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
\n
Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
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D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000220595", "#text": "Loi 2000-1352 2000-12-30 art. 74 II Finances pour 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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\n
3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du dernier alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (1).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
\n
5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
\n
(1) le 3° est applicable à compter du 1er janvier 2002.
\n
" } }, "LEGIARTI000006307028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307028", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er janvier 2002.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "#text": "CGI 196, 196 A bis, 156 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (1).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
" } }, "LEGIARTI000006307029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307029", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent pour l'imposition des revenus des années 2003 et suivantes.
\n
(2) Dispositions applicables à compter du 1er janvier 2002.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 196, 196 A bis, 156 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents (1).
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (2).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
" } }, "LEGIARTI000006307030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307030", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196, 196 A bis, 156 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321911", "@num": "21", "#text": "Loi - art. 21 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 21 II", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. 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D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
" } }, "LEGIARTI000006307031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307031", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAI" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter de l'imposition des revenus de 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000006322086", "@num": "8", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 8 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune.L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé à compter de la date à laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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8. a. Lorsque le pacte prend fin au cours de l'année civile de sa conclusion ou de l'année suivante pour un motif autre que le mariage entre les partenaires ou le décès de l'un d'entre eux, chaque membre du pacte fait l'objet d'une imposition distincte au titre de l'année de sa conclusion et de celle de sa rupture, et souscrit à cet effet une déclaration rectificative pour les revenus dont il a disposé au cours de l'année de souscription du pacte.
\n
b. Lorsque les personnes liées par un pacte civil de solidarité se marient entre elles, les dispositions du 5 ne s'appliquent pas. Lorsque leur mariage intervient au cours de l'année civile de la rupture du pacte ou de l'année suivante, les contribuables font l'objet d'une imposition commune au titre de l'année de sa rupture et de celle du mariage. Ils procèdent, le cas échéant, à la régularisation des déclarations effectuées au titre de l'année de la rupture.
" } }, "LEGIARTI000023380658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380658", "URL": "article/LEGI/ARTI/00/00/23/38/06/LEGIARTI000023380658.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010- 1657 du 29 décembre 2010 art. 95 IV et V : Un décret fixe les conditions d'application du présent article.

Ces dispositions sont applicables à compter de l'imposition des revenus de 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000023347529", "@num": "95", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.

Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".

Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune.L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".

2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :

1° L'imposition de ses revenus dans les conditions de droit commun ;

2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

5. Les personnes mariées et les partenaires liés par un pacte civil de solidarité sont soumis à une imposition commune pour les revenus dont ils ont disposé pendant l'année du mariage ou de la conclusion du pacte.
\n
Les époux et les partenaires liés par un pacte civil de solidarité peuvent toutefois opter pour l'imposition distincte des revenus dont chacun a personnellement disposé pendant l'année du mariage ou de la conclusion du pacte, ainsi que de la quote-part des revenus communs lui revenant.A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité. Cette option est exercée de manière irrévocable dans les délais prévus pour le dépôt de la déclaration initiale des revenus mentionnée à l'article 170. Elle n'est pas applicable lorsque les partenaires liés par un pacte civil de solidarité, conclu au titre d'une année antérieure, se marient entre eux.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant.A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.
\n
Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

8. En cas de décès de l'un des conjoints ou partenaires liés par un pacte civil de solidarité, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux ou partenaires. Le conjoint ou le partenaire survivant est personnellement imposable pour la période postérieure au décès." } }, "LEGIARTI000025842602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025842602", "URL": "article/LEGI/ARTI/00/00/25/84/26/LEGIARTI000025842602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000025819140", "@num": "1", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303123", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. 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Sauf application des dispositions du 4 et du second alinéa du 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".

Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune. L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".

2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

Les époux et les partenaires liés par un pacte civil de solidarité peuvent toutefois opter pour l'imposition distincte des revenus dont chacun a personnellement disposé pendant l'année du mariage ou de la conclusion du pacte, ainsi que de la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité. Cette option est exercée de manière irrévocable dans les délais prévus pour le dépôt de la déclaration initiale des revenus mentionnée à l'article 170. Elle n'est pas applicable lorsque les partenaires liés par un pacte civil de solidarité, conclu au titre d'une année antérieure, se marient entre eux.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

8. En cas de décès de l'un des conjoints ou partenaires liés par un pacte civil de solidarité, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux ou partenaires. Le conjoint ou le partenaire survivant est personnellement imposable pour la période postérieure au décès." } }, "LEGIARTI000041471369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041471369", "URL": "article/LEGI/ARTI/00/00/41/47/13/LEGIARTI000041471369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000039793155", "@num": "155", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 155", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303123", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. 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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046188377", "@num": "24", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. 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D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303123", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle est devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

" } }, "LEGIARTI000048098151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098151", "URL": "article/LEGI/ARTI/00/00/48/09/81/LEGIARTI000048098151.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

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Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805464", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Chaque chef de famille est imposable à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l’article 196 ci-après.
\n2. Par dérogation au paragraphe précédent, le contribuable peut réclamer des impositions distinctes pour ses enfants lorsqu’ils tirent un revenu de leur propre travail ou d’une fortune indépendante de la sienne.
\n3. La femme mariée fait l’objet d’une imposition distincte :
\nа) Lorsqu’elle est séparée de biens et ne vit pas avec son mari ;
\nb) Lorsqu’étant en instance de séparation de corps ou de divorce, elle réside séparément de son mari dans les conditions prévues par l’article 236 du code civil ;
\nc) Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.

La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l’année de son mariage jusqu’à la date de celui-ci.

" } }, "LEGIARTI000006302203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302203", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302203.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0007ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048098309", "@fin": "2000-03-31", "@num": "7", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302203", "@fin": "2005-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302204", "@fin": "2011-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380670", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles d'imposition et d'assiette, autres que celles mentionnées au troisième alinéa du 1 et au 7 de l'article 6, les règles de liquidation de l'impôt ainsi que celles concernant la souscription des déclarations, prévues par le présent code en matière d'impôt sur le revenu pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
\n
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Les règles d'imposition et d'assiette, ainsi que celles concernant la souscription des déclarations, prévues par le présent code en matière d'impôts directs locaux pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune à l'impôt sur le revenu.
\n
" } }, "LEGIARTI000006313589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1685 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313589", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313589.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1685ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1685", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1685", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000017856299", "@num": "9", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856299", "@num": "9", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147234", "@fin": "2999-01-01", "#text": "IV : Obligations des tiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313589", "@fin": "2008-01-01", "@num": "1685 bis", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1685 sont applicables aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune à l'impôt sur le revenu.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025842602", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307023", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307024", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023380658", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307028", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041471369", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307027", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307029", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048098151", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046197457", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307026", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307025", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006284612", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006307030", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307031", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000582832": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n°51-247 du 1 mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006315280", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. 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Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;

Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;

Vu le décret no 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;

Vu le livre des procédures fiscales ;

Vu les textes codifiés et cités dans le présent décret,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 2 juin 2000.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000582832", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315611", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315611", "liens_entrants": true }

Article L286 A AUTONOME VIGUEUR, en vigueur depuis le 31/03/2000 (Livre des procédures fiscales)