aeat.application.prorrata_register._sector_lifecycle module

Per-sector provisional/definitive lifecycle (LIVA arts. 9.1.c / 101 / 105).

A taxpayer with differentiated sectors applies the deduction regime separately per sector (art. 101.Uno). Each sector therefore runs the same cross-period lifecycle the whole-entity register runs — seed the year’s provisional from the prior year’s definitive (art. 105.Uno), apportion in-year (the sector-aware ledger IVA aggregation), and regularise at 4T against the year’s definitive (art. 105.Cuatro) — but scoped to the sector’s own (ejercicio, sector_id) register entries.

The one place a sector’s lifecycle diverges from the whole-entity one is the seed SOURCE. The whole-entity carried seed reads the prior-year Modelo 303 settlement observation (seed_carried_prior_definitiva_entry()), but a sectorized taxpayer files one whole-entity Modelo 303 that carries a single percentage — it cannot supply a per-sector definitive. A sector’s prior-year definitive lives in the register’s own (ejercicio-1, sector_id) entry (written back at that year’s settlement), so the per-sector carried seed reads the register, not the observation catalogue.

See also

seed_carried_prior_definitiva_entry()

Whole-entity carried seed sourced from the prior Modelo 303 observation.

build_interrumpida_tres_ultimos_seed()

The art. 105.Cinco interrupted-activity seed, already sector-parameterised.

compute_prorrata_definitiva_anual()

Pure substrate that computes the year-end definitive percentage from the sector’s full-year operation volumes.

seed_sector_carried_definitive_from_register(register, *, ejercicio, sector_id, regime=ProrrataRegisterRegime.GENERAL)

Seed a sector’s current-year provisional from its own prior-year definitive.

LIVA art. 105.Uno applied per differentiated sector (art. 101.Uno): the provisional percentage a sector applies during the year is that sector’s prior-year DEFINITIVE, read from the register’s own (ejercicio - 1, sector_id) entry. The whole-entity Modelo 303 observation is not consulted — it carries a single filing percentage and cannot supply a per-sector definitive.

Returns None when the prior year holds no settled definitive for the sector (the caller surfaces the missing-provisional advisory rather than assuming a percentage — no-silent-under-declaration()), so a sector’s first ejercicio, or a gap year, never silently defaults.

Parameters:

• register (ProrrataRegister) – The active-profile prorrata register.

• ejercicio (int) – Ejercicio whose per-sector provisional is being seeded.

• sector_id (str) – The differentiated sector to seed.

• regime (ProrrataRegisterRegime) – Prorrata regime in force for the sector this ejercicio.

Return type:

ProrrataRegisterEntry | None

Returns:

A seeded ProrrataRegisterEntry carrying the sector’s provisional percentage with CARRIED_PRIOR_DEFINITIVA provenance, or None.

settle_sector_definitive(entry, *, con_derecho_volume, sin_derecho_volume)

Compute a sector’s year-end definitive from its own volumes and settle it.

LIVA art. 105.Cuatro applied per differentiated sector: the definitive percentage is derived from the sector’s OWN full-year operation volumes (con-derecho / sin-derecho, art. 104 exclusions already applied) via compute_prorrata_definitiva_anual(), then written back onto the sector’s register entry. The provisional fields are preserved so the annual regularización can compare the provisional applied in-year against the definitive.

Parameters:

• entry (ProrrataRegisterEntry) – The sector’s (ejercicio, sector_id) register entry to settle.

• con_derecho_volume (Decimal) – The sector’s annual con-derecho operations volume.

• sin_derecho_volume (Decimal) – The sector’s annual sin-derecho operations volume.

Return type:

ProrrataRegisterEntry

Returns:

A copy of entry with the definitive percentage and both volume inputs populated (the settled state the next year’s carried seed reads).