Skip to main content
Glama

tax-retirement

by io.github.herve-coulon
OverviewDiscussionsAdmin

fiscal_niches_plafond

Read-onlyIdempotent

Plafonnement global des niches fiscales — Réduction d'IR effective et plafonnement global des avantages fiscaux (art. 200-0 A CGI) : plafond 10 000 € (18 000 € si SOFICA / Girardin / Pinel Outre-Mer). Certaines niches sont HORS plafond (dons Coluche, Malraux, Monuments historiques, déficit foncier, PER). La liste des niches est fournie en entrée. (sources: CGI art. 200-0 A (plafonnement global) ; CGI art. 200 (dons))

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
nichesYesListe des avantages : [{type, montant}]. `type` = libellé de niche (ex. "Emploi à domicile", "FCPI", "SOFICA", "Dons organismes intérêt général").
salairesNoSalaires nets imposables avant abattement de 10 % (€). Fourni → cotisations syndicales retenues dans la limite de 1 % (art. 199 quater C).
situationNoSituation du foyer : les versements JEI / JEIR sont retenus dans la limite de 75 000 € / 50 000 € (célibataire) ou 150 000 € / 100 000 € (couple à imposition commune).Célibataire
revenu_imposableNoRevenu net imposable du foyer (€). Fourni → dons retenus dans la limite de 20 % (art. 200-1). Absent → limite non appliquée.
jei_reductions_anterieuresNoRéductions JEI / JEIR déjà obtenues depuis 2024 (€) : le plafond commun est de 50 000 € sur 2024-2028.

Schema Changelog

Changes observed during successful MCP inspections.

  1. Changed7 schema fields changed
    • addedInput schema / properties / jei_reductions_anterieures
      Added value: +{
+  "description": "Réductions JEI / JEIR déjà obtenues depuis 2024 (€) : le plafond commun est de 50 000 € sur 2024-2028.",
+  "minimum": 0,
+  "type": "number"
+}
    • addedInput schema / properties / niches / items / properties / nb_enfants
      Added value: +{
+  "description": "Garde d'enfant : nombre d'enfants de moins de 6 ans gardés (plafond 3 500 € de dépenses par enfant, art. 200 quater B ; 0,5 par enfant en résidence alternée). Défaut 1.",
+  "minimum": 0,
+  "type": "number"
+}
    • addedInput schema / properties / niches / items / properties / nb_personnes
      Added value: +{
+  "description": "EHPAD : nombre de personnes hébergées (plafond 10 000 € de dépenses par personne, art. 199 quindecies). Défaut 1.",
+  "minimum": 0,
+  "type": "number"
+}
    • addedInput schema / properties / niches / items / properties / variante
      Added value: +{
+  "description": "JEIR : \"impact\" pour une jeune entreprise d'innovation à impact (taux 40 % au lieu de 50 %, art. 199 terdecies-0 A ter I-3° et III-A 2°). Une souscription directe ou via une holding reste à 50 %.",
+  "type": "string"
+}
    • addedInput schema / properties / revenu_imposable
      Added value: +{
+  "description": "Revenu net imposable du foyer (€). Fourni → dons retenus dans la limite de 20 % (art. 200-1). Absent → limite non appliquée.",
+  "minimum": 0,
+  "type": "number"
+}
    • addedInput schema / properties / salaires
      Added value: +{
+  "description": "Salaires nets imposables avant abattement de 10 % (€). Fourni → cotisations syndicales retenues dans la limite de 1 % (art. 199 quater C).",
+  "minimum": 0,
+  "type": "number"
+}
    • addedInput schema / properties / situation
      Added value: +{
+  "default": "Célibataire",
+  "description": "Situation du foyer : les versements JEI / JEIR sont retenus dans la limite de 75 000 € / 50 000 € (célibataire) ou 150 000 € / 100 000 € (couple à imposition commune).",
+  "enum": [
+    "Célibataire",
+    "Marié(e)",
+    "Pacsé(e)",
+    "Divorcé(e)",
+    "Veuf(ve)"
+  ],
+  "type": "string"
+}
  2. Added

TDQS

B3.4/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly, idempotent and closed-world, so the safety profile is covered. Beyond that, the description adds real behavioral context: the 10 000 €/18 000 € cap, the SOFICA/Girardin/Pinel Outre-Mer uplift, and which niches are explicitly excluded (dons Coluche, Malraux, déficit foncier, PER). It does not state what the response contains, which is a remaining gap.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The core rule (global cap plus its two rates) is front-loaded, followed by the exclusion list and the input note. It is dense but well ordered; the trailing legal-citation parenthetical is skippable but not a serious defect.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness3/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a computation tool with no output schema, the description thoroughly explains the domain rules but never says what it returns (e.g., the effective reduction, remaining headroom, or per-niche breakdown). Given the absence of an output schema, that omission leaves the agent guessing about the result shape.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, so each of the five parameters is already documented in the schema (including variante, nb_enfants, nb_personnes). The description only confirms that the niche list is the input, adding little beyond structured data – the baseline 3 applies.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose4/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description names the resource clearly (plafonnement global des niches fiscales) and states the governing rule (art. 200-0 A CGI) with concrete thresholds, so an agent knows this tool computes/caps the aggregate tax-niche advantage. It does not explicitly differentiate itself from siblings like fiscal_impot_revenu or fiscal_per_plafond, leaving overlap to inference.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines2/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

There is no statement of when to call this tool versus alternatives such as fiscal_per_plafond or fiscal_impot_revenu, nor any exclusions. The only usage hint is 'La liste des niches est fournie en entrée', which is input format rather than invocation guidance.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

All tax-retirement toolsInspect
Try in Browser
One endpoint for every MCP toolRayrun runs every MCP server behind one URL and holds the credentials. Each call is decided per client, tool, and argument, then recorded.ray.runAd

Glama MCP Gateway

Add one secure layer between your agents and this server.

Resources