aeat.core._post_filing_event module

Closed taxonomy of AEAT post-filing event categories.

After a taxpayer files, AEAT produces a stream of post-filing events that the application pulls read-only from two sede surfaces: the notifications/communications inbox (RemoteNotification) and the declaration register / expedientes (Declaracion), plus the local justificante capture that acknowledges a filing. Those surfaces carry only a coarse row class (a notification is notificacion / comunicacion / pendiente; an expediente is a filed declaration), which erases the procedural category that decides whether the operator must act.

PostFilingEventKind is the single closed axis of the real AEAT post-filing procedural categories — the concepts an operator recognises on the sede: a requerimiento demanding documents within a deadline, a propuesta de liquidación from a comprobación, a diligencia de embargo or providencia de apremio from recaudación, a resolución, an acuerdo de inicio de procedimiento sancionador, and so on. Declaring the axis in core per the core-authority discipline (closed value sets live in core/ as a enum.StrEnum, hydrated at boundaries and asserted as members in tests) lets every read surface classify a pulled event into one category and lets the overview flag the actionable ones.

The taxonomy is grounded in the standard AEAT trámite categories published on the sede electrónica; it is a read-only classification and never drives any live write.

class PostFilingEventKind(*values)[source]

Bases: StrEnum

Procedural category of one AEAT post-filing event.

The members span the categories AEAT actually emits after a filing, ordered loosely from acknowledgement through comprobación to recaudación enforcement:

Variables:

  • DECLARACION_PRESENTADA – A filing was accepted at AEAT (an expediente in the declaration register, or a verified justificante). The acknowledgement half of the stream.

  • ACUSE_RECIBO – An acuse de recibo — a delivery/read receipt for a prior notification.

  • COMUNICACION – An informational comunicación; no response demanded.

  • NOTIFICACION – A formal notificación (legally binding, opens the ten-day acuse window). Generic when no sharper category matches.

  • REQUERIMIENTO – A requerimiento de información / documentación — a demand the taxpayer must answer within a deadline.

  • COMPROBACION – The start of a procedimiento de comprobación / verificación de datos.

  • PROPUESTA_LIQUIDACION – A propuesta de liquidación issued during a comprobación, open to allegations before it is confirmed.

  • LIQUIDACION – An acuerdo / liquidación (provisional or definitiva) settling a debt.

  • ACUERDO_SANCION – An acuerdo de inicio (or resolution) of a procedimiento sancionador.

  • RESOLUCION – A resolución of a procedure or recurso.

  • DEVOLUCION – An acuerdo de devolución (refund) event.

  • PROVIDENCIA_APREMIO – A providencia de apremio — recaudación opens enforced collection with the recargo de apremio.

  • DILIGENCIA_EMBARGO – A diligencia de embargo — recaudación seizes assets.

  • PENDIENTE – A placeholder row AEAT shows for an issued-but-not-yet delivered item.

  • OTHER – A post-filing event that matched no sharper category.

DECLARACION_PRESENTADA
ACUSE_RECIBO
COMUNICACION
NOTIFICACION
REQUERIMIENTO
COMPROBACION
PROPUESTA_LIQUIDACION
LIQUIDACION
ACUERDO_SANCION
RESOLUCION
DEVOLUCION
PROVIDENCIA_APREMIO
DILIGENCIA_EMBARGO
PENDIENTE
OTHER
ACTIONABLE_POST_FILING_EVENT_KINDS: frozenset[PostFilingEventKind]

The kinds that demand an operator response or signal an enforcement action against the taxpayer. A pending event of one of these kinds is what the overview flags for attention. Derived from the enum, not hand-listed as bare strings, so a new actionable member cannot silently drop out.

post_filing_event_is_actionable(kind)[source]

Return True when kind demands operator action or is an enforcement act.

Return type:

bool

Parameters:

kind (PostFilingEventKind)

classify_post_filing_event_kind(*, concepto=None, tipo=None)[source]

Classify one pulled notification / expediente row into a PostFilingEventKind.

Matching runs on an accent- and case-folded view of concepto in _CONCEPTO_PATTERNS priority order (recaudación enforcement first, down to acuse), so the most severe procedural category wins. When the concepto is empty or matches nothing, the coarse tipo row class (notificacion / comunicacion / pendiente) supplies the fallback; anything else resolves to PostFilingEventKind.OTHER.

Parameters:

  • concepto (str | None) – The free-text concepto / subject line AEAT prints for the row, or None / empty when unavailable.

  • tipo (str | None) – The coarse row class from the notifications surface (notificacion / comunicacion / pendiente), or None.

Return type:

PostFilingEventKind

Returns:

The classified PostFilingEventKind.