{ "article": { "LEGIARTI000037897025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037897025", "URL": "article/LEGI/ARTI/00/00/37/89/70/LEGIARTI000037897025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037995006", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465142", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037995061", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037851899", "@nor": "MTRX1834337L", "@num": "2018-1213", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1213 du 24 décembre 2018 portant mesures d'urgence économiques et sociales (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037851899", "@c_titre_court": "LOI n° 2018-1213 du 24 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1213 du 24 décembre 2018 portant mesures d'urgence économiques et sociales (1)", "@debut": "2018-12-27", "@id_txt": "LEGITEXT000037897024", "@c_titre_court": "LOI n° 2018-1213 du 24 décembre 2018" } ], "@date_publi": "2018-12-26", "@date_signature": "2018-12-24", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037897025", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037851901", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 81 quater, Art. 1417\n
\n

\n
" } }, "LEGIARTI000037995006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1417", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037995006", "URL": "article/LEGI/ARTI/00/00/37/99/50/LEGIARTI000037995006.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 II de la loi n° 2018-1213 du 24 décembre 2018, ces dispositions s'appliquent aux rémunérations versées à raison des heures supplémentaires et complémentaires réalisées à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006328391", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000019602085", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408591", "@nortexte": "ECOL0200069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000019602079", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000032495365", "@num": "4", "#text": "Arrêté du 29 décembre 2003 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796661", "@nortexte": "BUDL0300038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-29" }, { "@id": "LEGIARTI000018604441", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGIARTI000033552221", "@num": "4", "#text": "Arrêté du 14 janvier 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020100080", "@nortexte": "BCFL0802940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000020975315", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000021981814", "@num": "1", "#text": "Arrêté du 3 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000033552250", "@num": "4", "#text": "Arrêté du 25 janvier 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022055496", "@nortexte": "BCFL0930501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGIARTI000048826102", "@num": "90", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023763804", "@num": "1", "#text": "Arrêté du 18 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000024466431", "@num": "4", "#text": "Arrêté du 7 juillet 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024457635", "@nortexte": "BCRE1028319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-07" }, { "@id": "LEGIARTI000025273227", "@num": "4", "#text": "Arrêté du 17 janvier 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025270260", "@nortexte": "BCRE1132953A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-17" }, { "@id": "LEGIARTI000048478676", "@num": "3", "#text": "Arrêté du 24 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027481142", "@nortexte": "ETLL1305399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-24" }, { "@id": "LEGIARTI000027973248", "@num": "2", "#text": "Décret n°2013-832\n du 17 septembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027972704", "@nortexte": "ETLL1320344D", "@numtexte": "2013-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-17" }, { "@id": "LEGIARTI000027979808", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000028110781", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032494660", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036469700", "@num": "1", "#text": "Arrêté du 21 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036335532", "@nortexte": "TERL1733468A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-21" }, { "@id": "LEGIARTI000037897025", "@num": "2", "#text": "LOI n° 2018-1213 du 24 décembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037851899", "@nortexte": "MTRX1834337L", "@numtexte": "2018-1213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000037935692", "@num": "135", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000043712747", "@num": "3", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043248462", "@num": "1", "#text": "Décret n°2021-277 du 12 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGIARTI000044037634", "@num": "5", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000044037638", "@num": "9", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000051200435", "@num": "5", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051200447", "@num": "5", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046823401", "@num": "1", "#text": "Décret n°2022-1675 du 27 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000049340079", "@num": "1", "#text": "Décret n°2024-275 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000050175397", "@num": "1", "#text": "Arrêté du 3 septembre 2024 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050918130", "#text": "Décret n°2024-1225 du 30 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGIARTI000050918154", "@num": "3", "#text": "Décret n°2024-1225 du 30 décembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGITEXT000051403146", "#text": "Décret n°2025-303 du 31 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051401396", "@nortexte": "ATDL2503502D", "@numtexte": "2025-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-31" }, { "@id": "LEGIARTI000006306100", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006839611", "@num": "D571-56", "#text": "Code de l'environnement - art. D571-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022270220", "@num": "R571-87", "#text": "Code de l'environnement - art. R571-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046823438", "@num": "D31-10-3-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175510", "@num": "D31-11-15", "#text": "Code de la construction et de l'habitation. - art. D31-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023338", "@num": "L31-10-5", "#text": "Code de la construction et de l'habitation. - art. L31-10-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671212", "@num": "R318-5", "#text": "Code de la construction et de l'habitation. - art. R318-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043870910", "@num": "D242-9", "#text": "Code de la sécurité sociale. - art. D242-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287395", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390105", "@num": "L380-3-1", "#text": "Code de la sécurité sociale. - art. L380-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612949", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302707", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873209", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202598", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307476", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302983", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308034", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860732", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200465", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781941", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091603", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023365270", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037995061", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307164", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642694", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656513", "@num": "L221-15", "#text": "Code monétaire et financier - art. L221-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651946", "@num": "L221-19", "#text": "Code monétaire et financier - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043250130", "@num": "R221-33", "#text": "Code monétaire et financier - art. R221-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033006809", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162661", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux taxes foncières et à la taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049165197", "@fin": "1991-06-24", "@num": "1417", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306111", "@fin": "1997-04-11", "@num": "1417", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306112", "@fin": "1998-04-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306113", "@fin": "1999-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306114", "@fin": "2000-03-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306115", "@fin": "2000-07-14", "@num": "1417", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306116", "@fin": "2000-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306117", "@fin": "2001-12-29", "@num": "1417", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306118", "@fin": "2002-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } 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I. – Les dispositions des articles 1391 et 1391 B, du 3 du II et du III de l'article 1411, des 1° bis, 2° et 3° du I de l'article 1414 sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 10 815 €, pour la première part de quotient familial, majorée de 2 888 € pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 12 798 € pour la première part, majorés de 3 057 € pour la première demi-part et 2 888 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane ces montants sont fixés respectivement à 13 380 €, 3 683 € et 2 888 €. Pour Mayotte, ces montants sont fixés, respectivement, à 20 052 €, 5 518 € et 4 326 €.

I bis. – Par dérogation au I du présent article, l'article 1391 et le 2° du I de l'article 1414 sont applicables aux contribuables qui remplissent les conditions prévues aux mêmes articles et qui ont bénéficié de l'exonération prévue au I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 lorsque le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 13 703 €, pour la première part de quotient familial, majorée de 2 888 € pour chaque demi-part supplémentaire à compter de la deuxième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et La Réunion, les montants de revenus sont fixés à 15 855 € pour la première part, majorés de 2 888 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 17 064 € et 2 888 €.

II. – Les dispositions de l'article 1414 A sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 25 432 €, pour la première part de quotient familial, majorée de 5 942 € pour la première demi-part et 4 677 € à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 30 735 €, pour la première part, majorés de 6 520 € pour la première demi-part, 6 217 € pour la deuxième demi-part et 4 677 € pour chaque demi-part supplémentaire à compter de la troisième. Pour la Guyane ces montants sont fixés à 33 682 € pour la première part, majorés de 6 520 € pour chacune des deux premières demi-parts, 5 551 € pour la troisième demi-part et 4 677 € pour chaque demi-part supplémentaire à compter de la quatrième. Pour Mayotte, ces montants sont fixés à 37 014 € pour la première part, majorés de 7 165 € pour chacune des deux premières demi-parts, 6 100 € pour la troisième demi-part et 5 139 € pour chaque demi-part supplémentaire à compter de la quatrième.

II bis. – 1. Le 2 du I de l'article 1414 C s'applique aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 27 000 € pour la première part de quotient familial, majorée de 8 000 € pour chacune des deux demi-parts suivantes et de 6 000 € pour chaque demi-part supplémentaire à compter de la troisième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus.

2. Le 3 du I de l'article 1414 C s'applique aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 28 000 € pour la première part de quotient familial, majorée de 8 500 € pour chacune des deux demi-parts suivantes et de 6 000 € pour chaque demi-part supplémentaire à compter de la troisième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus.

III. – Les montants de revenus prévus aux I, I bis, II et II bis sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations mentionnées aux I, II et II bis sont divisées par deux pour les quarts de part.

IV. – 1° Pour l'application du présent article, le montant des revenus s'entend du montant net après application éventuelle des règles de quotient définies à l'article 163-0 A des revenus et plus-values retenus pour l'établissement de l'impôt sur le revenu au titre de l'année précédente.

Ce montant est majoré :

a) du montant des charges déduites en application de l'article 163 duovicies ainsi que du montant des cotisations ou des primes déduites en application de l'article 163 quatervicies ;

a bis) du montant des abattements mentionnés aux 1 ter ou 1 quater de l'article 150-0 D, à l'article 150-0 D ter, au 2° du 3 de l'article 158 et au 3 de l'article 200 A, du montant des plus-values en report d'imposition en application de l'article 150-0 B quater, du montant des plus-values soumises au prélèvement prévu à l'article 244 bis A et du montant des plus-values et distributions soumises au prélèvement prévu à l'article 244 bis B ;

b) du montant des bénéfices exonérés en application des articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 terdecies à 44 septdecies, ainsi que du 9 de l'article 93 ;

c) du montant des revenus soumis aux prélèvements libératoires prévusau 1 du II et au II bis de l'article 125-0 A, aux II et III de l'article 125 A et au II de l'article 163 bis, du montant des produits et revenus soumis aux retenues à la source prévues à l'article 119 bis, aux articles 182 A, 182 A bis et 182 A ter, à hauteur de la fraction donnant lieu à une retenue libératoire de l'impôt sur le revenu, de ceux soumis aux versements libératoires prévus par l'article 151-0 retenus pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou au 1 de l'article 102 ter, de ceux visés aux articles 81 quater, 81 A, 81 D et 155 B, de ceux perçus par les fonctionnaires des organisations internationales, de ceux exonérés par application d'une convention internationale relative aux doubles impositions ainsi que de ceux exonérés en application des articles 163 quinquies B à 163 quinquies C bis ;

d) Du montant des plus-values exonérées en application des 1 et 1 bis du III de l'article 150-0 A ;

e) Des sommes correspondant aux droits visés à l'article L. 3152-4 du code du travail.

2°) Abrogé (à compter des impositions établies au titre de 2000.)

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Sont exonérés de l'impôt sur le revenu les rémunérations, les majorations et les éléments de rémunérations mentionnés aux I et III de l'article L. 241-17 du code de la sécurité sociale, dans les conditions et limites fixées au même article L. 241-17 et dans une limite annuelle égale à 5 000 €.
\n
\n Le bénéfice de l'exonération prévue au présent article est subordonné au respect de la condition prévue au V de l'article L. 241-17 du code de la sécurité sociale.

" } }, "LEGIARTI000041465142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1417", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465142", "URL": "article/LEGI/ARTI/00/00/41/46/51/LEGIARTI000041465142.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du 3 du III de l'article 5 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1417 résultant des dispositions du a du 8° du I dudit article 5 s'appliquent à compter des impositions établies au titre de 2020.

Aux termes du II de l'article 9 du décret n° 2019-807 du 30 juillet 2019, la date d'entrée en vigueur mentionnée au I de l'article 9 de l'ordonnance n° 2019-766 du 24 juillet 2019 portant réforme de l'épargne retraite est fixée au 1er octobre 2019.

\n
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art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032494660", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000037897025", "@num": "2", "#text": "LOI n° 2018-1213 du 24 décembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037851899", "@nortexte": "MTRX1834337L", "@numtexte": "2018-1213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000037935301", "@num": "13", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041465719", "@num": "135", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 135 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039793073", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043712747", "@num": "3", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043248462", "@num": "1", "#text": "Décret n°2021-277 du 12 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGIARTI000044037634", "@num": "5", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000044037638", "@num": "9", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000051200435", "@num": "5", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051200447", "@num": "5", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046823401", "@num": "1", "#text": "Décret n°2022-1675 du 27 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000049340079", "@num": "1", "#text": "Décret n°2024-275 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000050175397", "@num": "1", "#text": "Arrêté du 3 septembre 2024 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050918130", "#text": "Décret n°2024-1225 du 30 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGIARTI000050918154", "@num": "3", "#text": "Décret n°2024-1225 du 30 décembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGITEXT000051403146", "#text": "Décret n°2025-303 du 31 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051401396", "@nortexte": "ATDL2503502D", "@numtexte": "2025-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-31" }, { "@id": "LEGIARTI000006306100", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006839611", "@num": "D571-56", "#text": "Code de l'environnement - art. D571-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022270220", "@num": "R571-87", "#text": "Code de l'environnement - art. R571-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046823438", "@num": "D31-10-3-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175510", "@num": "D31-11-15", "#text": "Code de la construction et de l'habitation. - art. D31-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023338", "@num": "L31-10-5", "#text": "Code de la construction et de l'habitation. - art. L31-10-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671212", "@num": "R318-5", "#text": "Code de la construction et de l'habitation. - art. R318-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043870910", "@num": "D242-9", "#text": "Code de la sécurité sociale. - art. D242-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287395", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390105", "@num": "L380-3-1", "#text": "Code de la sécurité sociale. - art. L380-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612949", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302707", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468394", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873209", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202598", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762454", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471470", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302753", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307476", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302983", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308034", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303053", "@num": "163 unvicies", "#text": "Code général des impôts, CGI. - art. 163 unvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860732", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200465", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467687", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781941", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091603", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023365270", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307164", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020026507", "@num": "93-0 A", "#text": "Code général des impôts, CGI. - art. 93-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642694", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656513", "@num": "L221-15", "#text": "Code monétaire et financier - art. 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L3152-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162661", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux taxes foncières et à la taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": 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I. – Les dispositions des articles 1391 et 1391 B, du 3 du II et du III de l'article 1411 , des 1° bis, 2° et 3° du I de l'article 1414 sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 10 988 €, pour la première part de quotient familial, majorée de 2 934 € pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 13 003 € pour la première part, majorés de 3 106 € pour la première demi-part et 2 934 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane ces montants sont fixés respectivement à 13 594 €, 3 742 € et 2 934 €. Pour Mayotte, ces montants sont fixés, respectivement, à 20 373 €, 5 606 € et 4 395 €.

I bis. – Par dérogation au I du présent article, l'article 1391 et le 2° du I de l'article 1414 sont applicables aux contribuables qui remplissent les conditions prévues aux mêmes articles et qui ont bénéficié de l'exonération prévue au I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 lorsque le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 13 922 €, pour la première part de quotient familial, majorée de 2 934 € pour chaque demi-part supplémentaire à compter de la deuxième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et La Réunion, les montants de revenus sont fixés à 16 109 € pour la première part, majorés de 2 934 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 17 337 € et 2 934 €.

II. – Les dispositions de l'article 1391 B ter sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 25 839 €, pour la première part de quotient familial, majorée de 6 037 € pour la première demi-part et 4 752 € à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 31 227 €, pour la première part, majorés de 6 624 € pour la première demi-part, 6 316 € pour la deuxième demi-part et 4 752 € pour chaque demi-part supplémentaire à compter de la troisième. Pour la Guyane ces montants sont fixés à 34 221 € pour la première part, majorés de 6 624 € pour chacune des deux premières demi-parts, 5 640 € pour la troisième demi-part et 4 752 € pour chaque demi-part supplémentaire à compter de la quatrième. Pour Mayotte, ces montants sont fixés à 37 606 € pour la première part, majorés de 7 280 € pour chacune des deux premières demi-parts, 6 198 € pour la troisième demi-part et 5 221 € pour chaque demi-part supplémentaire à compter de la quatrième.

II bis. – 1. Le 2 du I de l'article 1414 C s'applique aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 27 432 € pour la première part de quotient familial, majorée de 8 128 € pour chacune des deux demi-parts suivantes et de 6 096 € pour chaque demi-part supplémentaire à compter de la troisième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus.

2. Le 3 du I de l'article 1414 C s'applique aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 28 448 € pour la première part de quotient familial, majorée de 8 636 € pour chacune des deux demi-parts suivantes et de 6 096 € pour chaque demi-part supplémentaire à compter de la troisième, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus.

III. – Les montants de revenus prévus aux I, I bis, II et II bis sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations mentionnées aux I, II et II bis sont divisées par deux pour les quarts de part.

Les montants mentionnés aux deux premiers alinéas du présent III sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

Ce montant est majoré :

a) du montant des charges déduites en application de l'article 163 duovicies ainsi que du montant des cotisations ou des primes déduites en application de l'article 163 quatervicies ;

b) du montant des bénéfices exonérés en application des articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 terdecies à 44 septdecies, ainsi que du 9 de l'article 93 ;

c) du montant des revenus soumis aux prélèvements libératoires prévusau 1 du II et au II bis de l'article 125-0 A, aux II et III de l'article 125 A et au II de l'article 163 bis, du montant des produits et revenus soumis aux retenues à la source prévues à l'article 119 bis, aux articles 182 A, 182 A bis et 182 A ter, à hauteur de la fraction donnant lieu à une retenue libératoire de l'impôt sur le revenu, de ceux soumis aux versements libératoires prévus par l'article 151-0 retenus pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou au 1 de l'article 102 ter, de ceux visés aux articles 81 quater, 81 A, 81 D et 155 B, de ceux perçus par les fonctionnaires des organisations internationales, de ceux exonérés par application d'une convention internationale relative aux doubles impositions, de ceux exonérés en application de l'article 80 sexdecies ainsi que de ceux exonérés en application des articles 163 quinquies B à 163 quinquies C bis ;

d) Du montant des plus-values exonérées en application des 1, 1 bis et 7 du III de l'article 150-0 A ;

e) Des sommes correspondant aux droits visés à l'article L. 3152-4 ou à l'article L. 3334-8 du code du travail ainsi que les sommes issues des droits inscrits au compte-épargne ou correspondant à des jours de repos non pris exonérés en application du 18° de l'article 81.

2°) Abrogé (à compter des impositions établies au titre de 2000.)

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Article 2 ENTIEREMENT_MODIF (LOI n° 2018-1213 du 24 décembre 2018 portant mesures d'urgence économiques et sociales (1))