Source google image: https://archives-bofip.impots.gouv.fr/bofip-A/5958-AIDA/version/default/part/ImageData/data/BOI4A-9-07.016.png
Credit impot restitution
Source google image: https://archives-bofip.impots.gouv.fr/bofip-A/5958-AIDA/version/default/part/ImageData/data/BOI4A-9-07.016.png