Module: FrenchTaxSystem::LmnpFormulas

Extended by:
LmnpFormulas
Included in:
LmnpFormulas
Defined in:
lib/lmnp_formulas.rb

Constant Summary collapse

PROPERTY_INCOME_STANDARD_ALLOWANCE =

Constants

0.5
AVERAGE_AMORTIZATION_PROPERTY_DURATION = 
33.00
AVERAGE_AMORTIZATION_FIRST_WORKS_DURATION = 
20.00

Instance Method Summary collapse

Instance Method Details

#calc_amortization(expense, amortization_duration) ⇒ Float

Calculate the amortization for this fiscal year

Returns:

  • (Float) —

    the amortization for this fiscal year (euros)



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# File 'lib/lmnp_formulas.rb', line 152

def calc_amortization(expense, amortization_duration)
  expense / amortization_duration
end

#calc_deductible_expenses_regimen_net_taxable_property_income_amount(simulation, postponed_negative_taxable_property_income_from_previous_fiscal_year, investment_fiscal_year) ⇒ Hash

Calculate net taxable property income for ‘Reel’ fiscal_regimen

Returns:

  • (Hash) —

    a hash made of the net taxable property income (euros) and other values



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# File 'lib/lmnp_formulas.rb', line 82

def calc_deductible_expenses_regimen_net_taxable_property_income_amount(simulation, postponed_negative_taxable_property_income_from_previous_fiscal_year, investment_fiscal_year)
  # Calculate deductible expenses from this fiscal year
  deductible_expenses = calc_deductible_expenses_sum(simulation, investment_fiscal_year)

  # Calculate amortization for average property
  amortization_property = calc_amortization(simulation[:house_price_bought_amount], AVERAGE_AMORTIZATION_PROPERTY_DURATION)

  # Calculate amortization for first works
  amortization_first_works = calc_amortization(simulation[:house_first_works_amount], AVERAGE_AMORTIZATION_FIRST_WORKS_DURATION)

  # Calculate gross taxable property income amount depending on fiscal year and with postponed negative taxable property income from previous fiscal year
  gross_taxable_property_income_amount = calc_gross_taxable_property_income_amount(simulation, deductible_expenses, amortization_property, amortization_first_works, postponed_negative_taxable_property_income_from_previous_fiscal_year)

  if gross_taxable_property_income_amount >= 0
    # Return a hash with corresponding values
    {
      net_taxable_property_income_amount: gross_taxable_property_income_amount,
      negative_taxable_property_income?: false,
      negative_taxable_property_income_amount_to_postpone: 0
    }
  elsif gross_taxable_property_income_amount.negative?
    # Cap negativity of net taxable amount and postpone negative taxable if remaining
    calc_net_taxable_property_income_repartition(simulation, gross_taxable_property_income_amount)
  end
end

#calc_deductible_expenses_sum(simulation, investment_fiscal_year) ⇒ Float

Calculate the sum of deductible expenses for this fiscal year

Returns:

  • (Float) —

    the sum of deductible expenses for this fiscal year (euros)



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# File 'lib/lmnp_formulas.rb', line 134

def calc_deductible_expenses_sum(simulation, investment_fiscal_year)
  if investment_fiscal_year == 1
    FrenchTaxSystem::REAL_REGIMEN_DEDUCTIBLE_EXPENSES[:fiscal_year1].map do |expense|
      simulation.key?(expense.to_sym) ? simulation[expense.to_sym] : 0
    end.sum
  elsif investment_fiscal_year >= 2
    FrenchTaxSystem::REAL_REGIMEN_DEDUCTIBLE_EXPENSES[:fiscal_year2].map do |expense|
      simulation.key?(expense.to_sym) ? simulation[expense.to_sym] : 0
    end.sum
  end
end

#calc_flat_rate_regimen_net_taxable_property_income_amount(simulation) ⇒ Hash

Calculate net taxable property income for ‘Forfait’ fiscal_regimen

Returns:

  • (Hash) —

    a hash made of the net taxable property income (euros) and other values



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# File 'lib/lmnp_formulas.rb', line 53

def calc_flat_rate_regimen_net_taxable_property_income_amount(simulation)
  net_taxable_property_income_amount = simulation[:house_rent_amount_per_year] * (1 - PROPERTY_INCOME_STANDARD_ALLOWANCE)
  {
    net_taxable_property_income_amount: net_taxable_property_income_amount,
    negative_taxable_property_income?: false,
    negative_taxable_property_income_amount_to_postpone: 0
  }
end

#calc_gross_taxable_property_income_amount(simulation, deductible_expenses, amortization_property, amortization_first_works, postponed_negative_taxable_property_income_from_previous_fiscal_year) ⇒ Float

Calculate the gross taxable property income amount

Returns:

  • (Float) —

    the gross taxable property income amount



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# File 'lib/lmnp_formulas.rb', line 116

def calc_gross_taxable_property_income_amount(simulation, deductible_expenses, amortization_property, amortization_first_works, postponed_negative_taxable_property_income_from_previous_fiscal_year)
  simulation[:house_rent_amount_per_year] - deductible_expenses - amortization_property - amortization_first_works - postponed_negative_taxable_property_income_from_previous_fiscal_year
end

#calc_net_taxable_property_income_amount(simulation, postponed_negative_taxable_property_income_from_previous_fiscal_year, investment_fiscal_year) ⇒ Hash

Methods Calculate the net taxable income generated from the property investment

Returns:

  • (Hash) —

    fiscal_year* the corresponding year * as requested in @params



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# File 'lib/lmnp_formulas.rb', line 34

def calc_net_taxable_property_income_amount(simulation, postponed_negative_taxable_property_income_from_previous_fiscal_year, investment_fiscal_year)
  # Calculate net taxable property income amount thks to fiscal regimen
  case simulation[:fiscal_regimen]
  when "Forfait"
    calc_flat_rate_regimen_net_taxable_property_income_amount(simulation)
  when "Réel"
    calc_deductible_expenses_regimen_net_taxable_property_income_amount(simulation, postponed_negative_taxable_property_income_from_previous_fiscal_year, investment_fiscal_year)
  end
end

#calc_net_taxable_property_income_repartition(_simulation, gross_taxable_property_income_amount) ⇒ Hash

Calculate and cap if necessary the negative taxable income and postpone negative taxable if remaining

Returns:

  • (Hash) —

    a hash made of the net taxable property income (euros) and other values



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# File 'lib/lmnp_formulas.rb', line 167

def calc_net_taxable_property_income_repartition(_simulation, gross_taxable_property_income_amount)
  # gross_taxable_property_income_amount is necessarily negative because of conditional execution of this method
  {
    net_taxable_property_income_amount: 0,
    negative_taxable_property_income?: true,
    negative_taxable_property_income_amount_to_postpone: gross_taxable_property_income_amount.abs
  }
end