aeat.application.modelo._art109_activity_income module¶

Period-scoped Art. 109 activity-income coverage from ledger evidence.

The coverage helper derives the RIRPF Art. 109 70 percent withholding fact from current-period ledger rows in a TransactionCatalogue. Work-unit consumers use a bucket-scoped TransactionCatalogueRepository to load that catalogue before applying the same pure calculation.

The result is intentionally evidence-scoped: the denominator and withholding status must be proven from invoice-substrate ledger facts, so gross-only bank movements fail closed instead of fabricating an activity-income ratio.

See also

derive_art109_activity_income_coverage(): Pure catalogue-level derivation for already-loaded ledger rows.
derive_art109_activity_income_coverage_for_work_unit(): Work-unit adapter that resolves the matching bucket repository.
application.modelo._verification_actions: Verification path that folds a proven coverage fact into the workflow profile used for M130 verification.

class Art109ActivityIncomeCoverageStatus(*values)[source]¶

Bases: StrEnum

Whether current-period ledger evidence proves the Art. 109 threshold.

PROVEN¶

INSUFFICIENT¶

class Art109ActivityIncomeCoverage(status, meets_threshold, numerator, denominator, reason)[source]¶

Bases: object

Period-scoped Art. 109 70 percent activity-income coverage result.

Parameters:

status (Art109ActivityIncomeCoverageStatus)
meets_threshold (bool | None)
numerator (Decimal)
denominator (Decimal)
reason (str)

status: Art109ActivityIncomeCoverageStatus¶

meets_threshold: bool | None¶

numerator: Decimal¶

denominator: Decimal¶

reason: str¶

property is_proven: bool¶: Return whether meets_threshold is backed by sufficient evidence.

derive_art109_activity_income_coverage_for_work_unit(work_unit, *, transaction_repository)[source]¶

Derive the Art. 109 current-payment-period coverage fact for an M130 work unit.

The returned Art109ActivityIncomeCoverage is proven only from current-period ledger rows, not from M130 output casillas. A row proves the denominator and withholding status only when it carries invoice substrate (taxable_base and iva_amount); gross-only bank movements fail closed because they cannot prove whether the receipt was subject to withholding.

Return type:

Art109ActivityIncomeCoverage

Parameters:

work_unit (WorkUnit)
transaction_repository (TransactionCatalogueRepositoryProtocol | None)

derive_art109_activity_income_coverage(catalogue, *, period)[source]¶

Derive Art. 109 current-period coverage from a transaction catalogue.

Parameters:

catalogue (TransactionCatalogue) – TransactionCatalogue containing the ledger rows to classify for the target period.
period (Period) – Filing period whose date span selects the current-payment rows.

Return type:

Art109ActivityIncomeCoverage

Returns:

The proven or insufficient Art109ActivityIncomeCoverage.