aeat.application.modelo._art20_advisory module

Art. 20 LIRPF trabajo-reducción advisory helper for modelo verification.

The Art. 20 reduction remains a manual Modelo 100 casilla until the engine has the cross-section otras rentas distintas del trabajo aggregate needed to prove eligibility. This module implements the ADR’s Phase-1 choice: emit a non-blocking ModeloVerificationFinding when the RNT band makes a zero general reduction suspicious, but do not block a legitimate zero.

See also

application.modelo._verification_actions._collect_revision_verification_findings()

Verification collector that appends this advisory beside the DT 12ª advisory.

application.modelo._dt12_advisory._dt12_reduccion_advisory_finding()

Sibling registry-independent reduction advisory using the same helper mechanism.

application.modelo._semantic_role_resolution.casilla_id_for_unique_revision_semantic_role()

Structural revision semantic-role lookup used to find the RNT and reduction casillas without hard-coding numbers.