aeat.application.modelo._art52_advisory module¶

Art. 52 LIRPF previsión-social individual sub-limit advisory for modelo verification.

The Modelo 100 previsión-social reducción (casilla 0468) is still a bare MANUAL input in the 2021-2023 revisions, so nothing in those revisions enforces the art. 52.1 individual sub-limit: a taxpayer whose aportaciones are purely individual — with no plan-de-empleo worker contribution (casilla 0426), no contribución empresarial (casilla 0427), and no autónomo/empresario-individual aportación (casilla 0499) backing an art. 52.1 increment — is bound by the lower EUR 1.500 general limit, not a higher combined ceiling. This module implements the ADR’s Phase-1 choice: emit a non-blocking ModeloVerificationFinding when the granted reducción exceeds the individual sub-limit with no backing casilla declared, but do not block a legitimate employer-backed, plan-de-empleo-backed, or autónomo-backed reducción above EUR 1.500.

On the 2024/2025 revisions, casilla 0468 is COMPUTED directly by the tiered art. 52.1 formula (Phase 2b of the 2026-07-01-modelo-100-trabajo-casilla-compute-adr), so this advisory’s firing predicate is structurally unreachable there: the formula itself enforces the individual/1º/2º sub-limits, and the resolved reducción can never exceed what the declared backing casillas legitimately unlock.