Source code for aeat.domain.renta._substrate

"""Strict pydantic v2 substrate for the :mod:`aeat.domain.renta` subpackage.

Closed catalogues that classify Renta (IRPF) substrate axes — income
type, autonomous community of residence, estimación directa modality —
are :class:`enum.StrEnum` subclasses. The pattern mirrors the
:mod:`aeat.domain.iva` substrate (:class:`IvaCategory`,
:class:`EUMemberState`, :class:`IvaRateKind`) so the two domains share a
single closed-membership convention for substrate axes.

Per the calculation-truth-registry ADR, every Renta domain field that
classifies "what kind of X is this?" must use one of these closed enums
rather than a free-form ``str | None``.
"""

from __future__ import annotations

from enum import StrEnum



[docs]
class RentaIncomeType(StrEnum):
    """Closed catalogue of Renta IRPF income classification axes.

    Each member maps to a top-level branch of the LIRPF taxonomy:
    rendimientos del trabajo (art. 17), rendimientos del capital
    mobiliario (art. 25) split into the base-general fraction and the
    base-ahorro fraction, rendimientos del capital inmobiliario (art.
    22), actividades económicas in their three modalities (estimación
    directa normal art. 30, estimación directa simplificada art. 30
    + RIRPF art. 30, estimación objetiva art. 31), ganancias y pérdidas
    patrimoniales split into the base-general (transmisiones < 1 año
    pre-2014, etc.) and base-ahorro fractions, imputación de rentas
    (art. 85, transparencia fiscal internacional), and atribución de
    rentas (art. 88-90, entidades en régimen de atribución).
    """

    TRABAJO = "trabajo"
    CAPITAL_MOBILIARIO_GENERAL = "capital_mobiliario_general"
    CAPITAL_MOBILIARIO_AHORRO = "capital_mobiliario_ahorro"
    CAPITAL_INMOBILIARIO = "capital_inmobiliario"
    ACTIVIDADES_ECONOMICAS_DIRECTA_NORMAL = "actividades_economicas_directa_normal"
    ACTIVIDADES_ECONOMICAS_DIRECTA_SIMPLIFICADA = "actividades_economicas_directa_simplificada"
    ACTIVIDADES_ECONOMICAS_OBJETIVA = "actividades_economicas_objetiva"
    GANANCIAS_PERDIDAS_GENERAL = "ganancias_perdidas_general"
    GANANCIAS_PERDIDAS_AHORRO = "ganancias_perdidas_ahorro"
    IMPUTACION_RENTAS = "imputacion_rentas"
    ATRIBUCION_RENTAS = "atribucion_rentas"




[docs]
class EstimacionDirectaModalidad(StrEnum):
    """Closed catalogue for the estimación directa modality selector.

    Replaces the binding selector that maps casilla 0168 string values
    "N" / "S" to the normal / simplified modes. The bound value lives in
    the registry as `renta-{year}-modelo-100-estimacion-directa-es-normal`
    with selector ``true_value="N"`` and ``false_value="S"``; consumers
    resolve through this enum rather than parsing the raw string.

    LIRPF art. 30 distinguishes the two modalities by reference to
    Reglamento IRPF art. 28 thresholds (8 million EUR cifra de negocios
    in the prior year). The registry's per-year difficult-justification
    parameter (5 percent rate, 2,000 EUR cap) only applies in
    SIMPLIFICADA mode.
    """

    NORMAL = "normal"
    SIMPLIFICADA = "simplificada"



__all__ = [
    "EstimacionDirectaModalidad",
    "RentaIncomeType",
]