aeat.application.modelo._dt12_antiquity_advisory module¶

DT 12ª LIRPF pension-rescate antiquity-condition advisory for modelo verification.

DT 12ª LIRPF (régimen transitorio de planes de pensiones) imports the pre-2007 TRLIRPF art. 17.2.a) 1ª/2ª eligibility condition for the 40% reducción on a capital rescate: the rescate must be percibida “cuando hayan transcurrido más de dos años desde la primera aportación” (more than two years since the first contribution), EXCEPT for prestaciones por invalidez, which are exempt from the two-year antiquity requirement. The calculate-shortcut path (apply_calculation_shortcut_inputs()) already gates the DT 12ª apartado-4 TIME WINDOW (the post-2014 contingencia-year window in _dt12_reduccion), but the engine does not model the antiquity condition: no casilla captures “years since the first aportación” or an invalidez flag, so a rescate whose contributions were made within two years of the rescate could still receive the 40% reducción with no operator signal.

This module implements the non-blocking counterpart: when a DT 12ª-eligible reducción has been applied (the reducción casilla is strictly positive), emit an ADVISORY prompting the operator to confirm the antiquity condition. The finding stays advisory because a genuine invalidez-exempt rescate, or a rescate whose antiquity the operator has already confirmed, must remain permissible (no-silent-under-declaration).