Tax household.

Are excluded from the scopeof application :

- taxpayers households concerned by an event type of death during December of the reference year ;

• From 2007 to 2010 are excluded taxepayers households concerned by an event such as marriage, death or separation during December of the year either by several events the same year.
• Before 2007 all the households concerned by an event such as marriage, death or separation during the reference.

- households established of individuals who do not have independent tax status (essentially students);

- taxpayers living in collectives households institutions.