aeat.application.calculations._foreign_asset_redeclaration module

Foreign-asset re-declaration advisory helpers for Modelo 720 and 721.

See also

_foreign_asset_obligation

Declares the per-bloque declaration floors and re-declaration deltas consumed by these advisory checks.

RegistryModeloObservation

Registry-grounded observation envelope accepted as prior, current, and current-declaration evidence.

test_modelo_720_prior_year_baseline_fidelity

Exercises the Modelo 720 prior-year baseline advisory path with real observations and enrollment evidence.

test_modelo_721_cripto_extranjero_fidelity

Exercises the Modelo 721 token baseline sibling through the same advisory mechanism.

modelo_720_redeclaration_advisory_findings(*, prior_observation, current_observation, current_declaration_observation=None)[source]

Return non-blocking M720 re-declaration advisories for omitted grown groups.

current_observation is the operator’s current-year valuation evidence; current_declaration_observation is the current filed/declarable row set. When omitted, the current evidence is also treated as the current declaration, so a correctly present row produces no advisory.

See also

foreign_asset_declaration_threshold()

Supplies the strict per-obligation-block re-declaration delta.

Return type:

tuple[ModeloVerificationFinding, ...]

Parameters:
modelo_721_redeclaration_advisory_findings(*, prior_observation, current_observation, current_declaration_observation=None)[source]

Return non-blocking M721 re-declaration advisories for omitted grown tokens.

See also

ForeignAssetObligationGroup

Provides the MONEDAS_VIRTUALES group used for the Modelo 721 re-declaration threshold.

Return type:

tuple[ModeloVerificationFinding, ...]

Parameters: