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Sont affranchis de l'impôt sur le revenu :

1° (Disposition périmée) ;

2° (Abrogé) ;

2° bis (Abrogé) ;

3° Les ambassadeurs et agents diplomatiques, les consuls et agents consulaires de nationalité étrangère, mais seulement dans la mesure où les pays qu'ils représentent concèdent des avantages analogues aux agents diplomatiques et consulaires français.

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\n
I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 197, Art. 151-0, Art. 196 B, Art. 1740 B, Art. 5 \n
\n

II.-Pour 2015, les seuils et limites qui, en application des dispositions en vigueur, sont relevés dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu sont, par dérogation à ces dispositions, relevés de 0,5 %.
\n
III.-Le B du I s'applique aux options exercées au titre de l'année 2016 et des années suivantes.
\n
\n

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Article 5 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2015 (Code général des impôts)