aeat.application.modelo._work_create_policy module

Application policies for creating modelo work units.

The work-create command runs these guards before provisioning a work unit. They cover three distinct policy surfaces: modelo codes that are still stub-only in the local work-unit flow, modelos that do not apply to the active profile’s taxpayer model, and active profiles whose CCAA points at a foral tax regime.

Stub-only checks are locale-key lookups over Modelo members and a few registry-known numeric forms. Applicability checks derive a profile projection from the active workflow state, then ask the registry-owned applicability rules whether the requested modelo is excluded. The foral check delegates to the canonical tax-region parser so the CLI renders the same refusal text as profile setup. Once these CLI policy guards pass, aeat.application.modelo.create_work_unit() performs the application readiness and registry revision checks before inserting the aeat.domain.modelos.WorkUnit.

See also

aeat.entrypoints.cli._modelo_work_lifecycle_cli:

Calls these guards from app modelo work create.

aeat.domain.calculations.registry.derive_modelo_applicability():

Registry-owned modelo applicability classifier used by this guard.

aeat.domain.contribuyente.parse_tax_region():

Canonical CCAA parser that raises foral-regime refusals.

CEDED_AUTONOMIC_MODELO_LOCALE_KEYS: dict[str, str]

Ceded autonomic-tax modelos that are administered by the Comunidades Autónomas rather than the AEAT, and are therefore absent from the calculation registry entirely: ITP-AJD (600, 620) and ISD (650, 660) are tributos cedidos. A registry discovery lookup for one of these codes must redirect the operator to the competent regional Hacienda / CCAA instead of surfacing a generic not-present-in-registry error. The values reuse the work-create refusal copy, which already names the ceded tax, its enabling law, and the regional filing route in every locale.

ceded_autonomic_modelo_locale_key(modelo)

Return the instructive autonomic-redirect locale key for a ceded modelo.

ITP-AJD (600 / 620) and ISD (650 / 660) are ceded autonomic taxes administered by the Comunidades Autónomas, not AEAT modelos present in the calculation registry. Discovery surfaces (describe / casillas / formulas) must redirect an operator who references one of these codes to the competent regional Hacienda / CCAA rather than surface a generic not-present error. Whitespace is normalised; None is returned for any other modelo, including registry-backed and genuinely unknown codes.

See also

modelo_work_create_refusal_locale_key():

The sibling work-create refusal this discovery redirect mirrors.

Return type:

str | None

Parameters:

modelo (str)

class ModeloWorkCreateApplicabilityRefusal(modelo, reason)

Bases: object

Application refusal for a modelo the active profile should not file.

modelo is the stripped requested modelo code. reason is the registry-derived applicability reason surfaced by the CLI together with its --allow-not-applicable escape hatch.

Parameters:

• modelo (str)

• reason (str)

modelo: str

reason: str

modelo_work_create_refusal_locale_key(modelo)

Return the locale key for a refused stub-modelo create request.

The lookup normalises whitespace and returns None when the modelo is not in STUB_ONLY_MODELOS. Modelo 210 is conditionally released when the aeat_m210_engine_live setting is enabled; all other entries remain refused by this policy surface.

See also

aeat.core.Modelo:

Closed modelo enum used for the core stub-only entries.

aeat.entrypoints.cli._modelo_work_lifecycle_cli:

Converts the locale key into a typed CLI refusal.

Return type:

str | None

Parameters:

modelo (str)

modelo_work_create_applicability_refusal(modelo, *, allow_not_applicable)

Return an applicability refusal for the active profile, if one applies.

When allow_not_applicable is true, the guard deliberately returns None so the CLI can provision the work unit and record that the operator bypassed the applicability guard. Otherwise the active profile record is projected into aeat.domain.deadlines.TaxpayerProfile facts and checked against the registry-owned applicability rules. Only NOT_APPLICABLE and ATTRIBUTION_PASS_THROUGH verdicts block creation.

Return type:

ModeloWorkCreateApplicabilityRefusal | None

Returns:

A ModeloWorkCreateApplicabilityRefusal for a blocking verdict, or None when the modelo is applicable, unsupported by an explicit rule, or deliberately bypassed.

Parameters:

• modelo (str)

• allow_not_applicable (bool)

See also

aeat.domain.calculations.registry.derive_modelo_applicability():

Registry-owned applicability classifier used by this guard.

aeat.application.user_profile.projection_for_taxpayer():

Builds the taxpayer profile consumed by the classifier.

guard_active_profile_foral_ccaa()

Raise the canonical foral-regime refusal for the active profile, if present.

The guard reads tax_residence.ccaa from the active profile and delegates to aeat.domain.contribuyente.parse_tax_region(). Common-regime CCAA values pass through; foral values raise the domain refusal before work-unit creation reaches the generic unsupported-modelo checks.

Return type:

None