Module: FrenchTaxSystem::NueFormulas

Extended by:
NueFormulas
Included in:
NueFormulas
Defined in:
lib/nue_formulas.rb

Constant Summary collapse

PROPERTY_INCOME_STANDARD_ALLOWANCE =

Constants

0.3
CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT = 
10_700

Instance Method Summary collapse

Instance Method Details

#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/nue_formulas.rb', line 79

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 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, 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/nue_formulas.rb', line 125

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/nue_formulas.rb', line 51

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, 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/nue_formulas.rb', line 107

def calc_gross_taxable_property_income_amount(simulation, deductible_expenses, postponed_negative_taxable_property_income_from_previous_fiscal_year)
  simulation[:house_rent_amount_per_year] - deductible_expenses - 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/nue_formulas.rb', line 32

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/nue_formulas.rb', line 148

def calc_net_taxable_property_income_repartition(simulation, gross_taxable_property_income_amount)
  property_income_minus_loan_interet_cost = calc_property_income_minus_loan_interet_cost(simulation)

  # If property_income_minus_loan_interet_cost is positive, we deduct all expenses from this fiscal year gross_taxable_property_income_amount and report what's left to next fiscal years
  if property_income_minus_loan_interet_cost.positive? && gross_taxable_property_income_amount.abs <= CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT
    {
      net_taxable_property_income_amount: gross_taxable_property_income_amount,
      negative_taxable_property_income?: true,
      negative_taxable_property_income_amount_to_postpone: 0
    }
  elsif property_income_minus_loan_interet_cost.positive? && gross_taxable_property_income_amount.abs > CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT
    {
      net_taxable_property_income_amount: - CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT,
      negative_taxable_property_income?: true,
      negative_taxable_property_income_amount_to_postpone: (gross_taxable_property_income_amount + CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT).abs
    }
  # If property_income_minus_loan_interet_cost is negative, we deduct all expenses EXCEPT credit interest costs from this fiscal year gross_taxable_property_income_amount and report what's left + credit interest cost to next fiscal years
  elsif property_income_minus_loan_interet_cost.negative? && gross_taxable_property_income_amount.abs <= CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT
    {
      net_taxable_property_income_amount: gross_taxable_property_income_amount + simulation[:credit_loan_cumulative_interests_paid_for_year_two],
      negative_taxable_property_income?: true,
      negative_taxable_property_income_amount_to_postpone: simulation[:credit_loan_cumulative_interests_paid_for_year_two]
    }
  elsif property_income_minus_loan_interet_cost.negative? && gross_taxable_property_income_amount.abs > CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT && (gross_taxable_property_income_amount.abs - simulation[:credit_loan_cumulative_interests_paid_for_year_two]) > CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT
    {
      net_taxable_property_income_amount: - CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT,
      negative_taxable_property_income?: true,
      negative_taxable_property_income_amount_to_postpone: (gross_taxable_property_income_amount + CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT).abs
    }
  elsif property_income_minus_loan_interet_cost.negative? && gross_taxable_property_income_amount.abs > CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT && (gross_taxable_property_income_amount.abs - simulation[:credit_loan_cumulative_interests_paid_for_year_two]) <= CAPPED_NEGATIVE_NET_TAXABLE_INCOME_AMOUNT
    {
      net_taxable_property_income_amount: gross_taxable_property_income_amount + simulation[:credit_loan_cumulative_interests_paid_for_year_two],
      negative_taxable_property_income?: true,
      negative_taxable_property_income_amount_to_postpone: simulation[:credit_loan_cumulative_interests_paid_for_year_two]
    }
  end
end

#calc_property_income_minus_loan_interet_cost(simulation) ⇒ Float

Calculate the property income amount minus loan interest cost

Returns:

  • (Float) —

    the property income amount minus loan interest cost that is used to determine negative net taxable income repartition



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# File 'lib/nue_formulas.rb', line 193

def calc_property_income_minus_loan_interet_cost(simulation)
  simulation[:house_rent_amount_per_year] - simulation[:credit_loan_cumulative_interests_paid_for_year_two]
end