aeat.core._foreign_asset_obligation module

Modelo 720 / 721 foreign-asset obligation-group semantic layer.

Typed abstraction over the raw Modelo 720 casilla bindings. The registry declares the clave-tipo-de-bien-o-derecho field and a foreign_asset row source whose asset_class_code an operator otherwise reads as an opaque one-character clave. This module lifts that clave onto the four regulatory declaration bloques of the Reglamento General de Gestión e Inspección (RD 1065/2007) — cuentas (art. 42 bis), valores/derechos/IIC/seguros/rentas (art. 42 ter), inmuebles (art. 54 bis), and monedas virtuales (art. 42 quater, the Modelo 721 sibling) — and carries each bloque’s grounded declaration thresholds: the 50.000 EUR initial declaration floor and the 20.000 EUR re-declaration increase delta.

It is a surfacing layer only. It does not aggregate observations, compute a casilla value, apply the declarability gate, or resolve a binding; the M720 aggregation and its per-obligation-block threshold gate live in application.aggregation._foreign_assets. The obligation group is the legally load-bearing axis: the 50.000 EUR floor is a per-bloque umbral (art. 42 bis/ter/54 bis/quater), so the valor/seguro classes both belong to the single art. 42 ter valores bloque rather than two independent thresholds.

The ForeignAssetObligationGroup enum is declared here (a closed value set, per the core-authority architecture contract); it is the obligation-group sibling of the per-clave ForeignAssetClass.

MODELO_720_REDECLARATION_INCREASE_THRESHOLD_EUR: Final[Decimal]

Modelo 720 / 721 re-declaration increase delta. Once a bloque has been declared in a prior ejercicio, the obligation to re-declare it in a later ejercicio arises only when the bloque’s aggregate valuation has increased by MORE than this amount over the last declared value (or a member was extinguished/cancelled). Binding provision: RD 1065/2007 art. 42 bis.4 / art. 42 ter.5 / art. 54 bis.6 (and art. 42 quater for monedas virtuales) — “hubiese experimentado un incremento superior a 20.000 euros respecto del que determinó la presentación de la última declaración”. The legal registry entry rd-1065-2007:art-42-quater records the same structure verbatim: “inicial 50.000 EUR, re-declaracion si variacion > 20.000 EUR”. The gate is STRICT (> 20.000), mirroring the strict initial-floor gate (MODELO_720_REPORTING_THRESHOLD_EUR).

class ForeignAssetObligationGroup(*values)

Bases: StrEnum

Regulatory declaration bloques for foreign assets and rights (RGAT).

Each member is one of the RD 1065/2007 information-obligation bloques that the Modelo 720 (and its monedas-virtuales sibling Modelo 721) partitions declared assets into. The 50.000 EUR declaration floor and the 20.000 EUR re-declaration delta apply INDEPENDENTLY per bloque, so this — not the per-clave ForeignAssetClass — is the axis the declaration thresholds are keyed on.

Members:

CUENTAS: Cuentas en entidades financieras situadas en el extranjero

(RD 1065/2007 art. 42 bis). Feeds ForeignAssetClass.ACCOUNT.

VALORES_DERECHOS_SEGUROS: Valores, derechos, IIC, seguros y rentas

depositados, gestionados u obtenidos en el extranjero (RD 1065/2007 art. 42 ter). Feeds ForeignAssetClass.SECURITY, ForeignAssetClass.COLLECTIVE_INVESTMENT, and ForeignAssetClass.INSURANCE, which share this single bloque umbral.

INMUEBLES: Bienes inmuebles y derechos sobre bienes inmuebles situados

en el extranjero (RD 1065/2007 art. 54 bis). Feeds ForeignAssetClass.REAL_ESTATE.

MONEDAS_VIRTUALES: Monedas virtuales situadas en el extranjero

(RD 1065/2007 art. 42 quater; declared via Modelo 721 from ejercicio 2023). Feeds ForeignAssetClass.VIRTUAL_CURRENCY.

CUENTAS

VALORES_DERECHOS_SEGUROS

INMUEBLES

MONEDAS_VIRTUALES

FOREIGN_ASSET_CLASS_OBLIGATION_GROUP: Final[Mapping[ForeignAssetClass, ForeignAssetObligationGroup]]

Total map from each ForeignAssetClass clave to its RGAT bloque.

Complete by construction: every ForeignAssetClass member is a key, so foreign_asset_obligation_group() is total and a new asset class cannot be added without also declaring its bloque (the parity test fails otherwise). The art. 42 ter valores bloque carries three Modelo 720 claves (SECURITY, COLLECTIVE_INVESTMENT, INSURANCE); cuentas and inmuebles carry one Modelo 720 clave each; monedas virtuales is the Modelo 721 sibling and carries no Modelo 720 clave.

MODELO_720_FOREIGN_ASSET_CLASS_CODES: Final[Mapping[ForeignAssetClass, str]]

Official Modelo 720 position-102 clave-tipo-de-bien-o-derecho map.

The bundled AEAT record design limits Modelo 720’s asset-row class code to C/V/I/S/B. I is participaciones en instituciones de inversion colectiva, while real estate is B. VIRTUAL_CURRENCY is deliberately absent because RD 1065/2007 art. 42 quater is declared through the Modelo 721 sibling, not Modelo 720.

class ForeignAssetDeclarationThreshold(**data)

Bases: BaseModel

Grounded declaration thresholds for one foreign-asset obligation bloque.

A tiny closed carrier (per the core taxonomy convention) binding an obligation ForeignAssetObligationGroup to its two RGAT umbrales — the 50.000 EUR initial declaration floor and the 20.000 EUR re-declaration increase delta — plus the legal_refs provenance that establishes them. Strict and frozen, matching the registry schema’s STRICT_FROZEN_CONFIG convention, so an unknown group or a stray key is rejected at construction.

Both umbral gates are STRICT in the law and in the aggregation gate: a bloque is declarable when its aggregate valuation is strictly ABOVE initial_declaration_floor_eur, and re-declaration is required when the increase over the last declared value is strictly ABOVE redeclaration_increase_delta_eur.

Parameters:

• group (ForeignAssetObligationGroup)

• initial_declaration_floor_eur (Decimal)

• redeclaration_increase_delta_eur (Decimal)

• legal_refs (tuple[str, ...])

group: ForeignAssetObligationGroup

initial_declaration_floor_eur: Decimal

redeclaration_increase_delta_eur: Decimal

legal_refs: tuple[str, ...]

FOREIGN_ASSET_DECLARATION_THRESHOLDS: Final[Mapping[ForeignAssetObligationGroup, ForeignAssetDeclarationThreshold]]

Grounded declaration thresholds per obligation bloque.

Complete by construction over ForeignAssetObligationGroup. Every bloque shares the same two umbral VALUES (50.000 EUR floor, 20.000 EUR re-declaration delta) because RD 1065/2007 fixes them identically across art. 42 bis/ter/54 bis/quater; the legal_refs differ per bloque because each cites its own binding article.

foreign_asset_obligation_group(asset_class)

Return the RGAT ForeignAssetObligationGroup bloque a foreign-asset clave belongs to.

Total over ForeignAssetClass. Use it to surface a Modelo 720 foreign_asset row’s opaque asset_class_code clave as its typed declaration bloque (e.g. SECURITY and INSURANCE both resolve to ForeignAssetObligationGroup.VALORES_DERECHOS_SEGUROS).

Return type:

ForeignAssetObligationGroup

Parameters:

asset_class (ForeignAssetClass)

foreign_asset_declaration_threshold(group)

Return the grounded ForeignAssetDeclarationThreshold for an obligation bloque.

Return type:

ForeignAssetDeclarationThreshold

Parameters:

group (ForeignAssetObligationGroup)

foreign_asset_class_declaration_threshold(asset_class)

Return the ForeignAssetDeclarationThreshold for the bloque a clave belongs to.

Convenience composition of foreign_asset_obligation_group() and foreign_asset_declaration_threshold(); the returned threshold is the per-bloque umbral, so two claves in the same bloque share one threshold.

Return type:

ForeignAssetDeclarationThreshold

Parameters:

asset_class (ForeignAssetClass)