{"id":93672,"date":"2023-04-11T00:00:00","date_gmt":"2023-04-10T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/impot-sur-le-revenu-et-decote-2023-3\/"},"modified":"2023-04-11T00:00:00","modified_gmt":"2023-04-10T22:00:00","slug":"impot-sur-le-revenu-et-decote-2023-3","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/impot-sur-le-revenu-et-decote-2023-3\/","title":{"rendered":"Imp\u00f4t sur le revenu et d\u00e9cote \u2013 2023"},"content":{"rendered":"<div>\n<p>La d\u00e9cote permet d\u2019all\u00e9ger la charge de l\u2019imp\u00f4t pour les personnes faiblement soumises \u00e0 l\u2019imp\u00f4t sur le revenu. En plus de l\u2019am\u00e9nagement du bar\u00e8me, la loi pr\u00e9voit un renforcement du m\u00e9canisme de la d\u00e9cote favorable au contribuable.<\/p>\n<p>L\u2019imp\u00f4t r\u00e9sultant du bar\u00e8me progressif, apr\u00e8s application, le cas \u00e9ch\u00e9ant, du plafonnement des effets du quotient familial, est diminu\u00e9, dans la limite de son montant :<\/p>\n<ul>\n<li>de la diff\u00e9rence entre 833 \u20ac et 45,25 % de son montant pour les personnes c\u00e9libataires, divorc\u00e9es, s\u00e9par\u00e9es ou veuves ;<\/li>\n<li>de la diff\u00e9rence entre 1 378 \u20ac et 45,25 % de son montant pour les personnes soumises \u00e0 une imposition commune.<\/li>\n<\/ul>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046845631\" rel=\"noopener\" target=\"_blank\">Loi de finances pour 2023 du 30 d\u00e9cembre 2022, n\u00b02022-1726, article 2&nbsp;<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9cote permet d\u2019all\u00e9ger la charge de l\u2019imp\u00f4t pour les personnes faiblement soumises \u00e0 l\u2019imp\u00f4t sur le revenu. En plus de l\u2019am\u00e9nagement du bar\u00e8me, la loi pr\u00e9voit un renforcement du m\u00e9canisme de la d\u00e9cote favorable au contribuable. L\u2019imp\u00f4t r\u00e9sultant du bar\u00e8me progressif, apr\u00e8s application, le cas \u00e9ch\u00e9ant, du plafonnement des effets du quotient familial, est [&hellip;]<\/p>\n","protected":false},"featured_media":93673,"template":"","weblex-importer-activity":[503,492,499,506,498,502,496,493,495,497,494,504,500,507,501],"weblex-importer-category":[177,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/93672"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/93673"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=93672"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=93672"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=93672"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=93672"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=93672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}