Source code for aeat.domain.modelos._sal_reserva_especial

"""Ley 44/2015 art. 14 SAL/SLL reserva especial dotacion.

Sociedades Laborales must endow a special reserve of 10% of net profit each year
until the accumulated reserve is strictly above twice (2x) the share capital
(Ley 44/2015 art. 14.1, BOE-A-2015-11071: "se dotará con el diez por ciento del
beneficio líquido de cada ejercicio, hasta que alcance al menos una cifra
superior al doble del capital social").
"""

from __future__ import annotations

from decimal import Decimal

from ...core.external_constants import SAL_RESERVA_CAPITAL_MULTIPLE, SAL_RESERVA_DOTACION_RATE
from ...core.money import CENT, round_to_cents
from ._errors import PensionReduccionError




def compute_sal_reserva_especial_dotacion(
    *,
    beneficio_neto: Decimal,
    reserva_dotada: Decimal,
    capital_social: Decimal,
) -> Decimal:
    """Compute the Ley 44/2015 art. 14 SAL/SLL reserva especial dotacion.

    Formula: ``dotacion = min(beneficio_neto * 10%, cap_headroom)`` where
    ``cap_headroom`` closes the gap to the first euro cent above twice the
    capital social. Once the accumulated reserva is already strictly above twice
    (2x) the capital social, the dotacion is zero. The result is rounded to 2
    decimal places (money-2).

    Raises:
        PensionReduccionError: When ``capital_social`` is zero or negative, or
            when any input is negative.
    """
    if capital_social <= Decimal(0):
        raise PensionReduccionError(
            f"capital_social must be positive; got {capital_social}",
            context={"field": "capital_social", "value": str(capital_social)},
        )
    if beneficio_neto < Decimal(0):
        raise PensionReduccionError(
            f"beneficio_neto must be non-negative; got {beneficio_neto}",
            context={"field": "beneficio_neto", "value": str(beneficio_neto)},
        )
    if reserva_dotada < Decimal(0):
        raise PensionReduccionError(
            f"reserva_dotada must be non-negative; got {reserva_dotada}",
            context={"field": "reserva_dotada", "value": str(reserva_dotada)},
        )

    double_capital = round_to_cents(capital_social * SAL_RESERVA_CAPITAL_MULTIPLE)
    minimum_reserve_above_double = double_capital + CENT
    headroom = max(Decimal("0.00"), minimum_reserve_above_double - reserva_dotada)
    dotacion_obligatoria = round_to_cents(beneficio_neto * SAL_RESERVA_DOTACION_RATE)
    dotacion = min(dotacion_obligatoria, headroom)
    return round_to_cents(dotacion)