aeat.core._prorrata_exclusions module

Closed value set for the LIVA art. 104.Tres prorrata denominator exclusions.

Art. 104.Tres lists the six operations excluded from BOTH terms of the prorrata general ratio (art. 104.Dos): they are removed from the numerator (con-derecho volume) AND the denominator (total volume) alike, so they never move the percentage. This enum is the single typed home for that closed set, declared in core per the core-authority discipline (closed axes live in core/, hydrated at boundaries, asserted as members in tests).

The six exclusions split by HOW the ledger can recognise them:

• Four are AUTO-DERIVED and never operator-declared on a transaction: Art104TresExclusion.DIRECT_IVA_CUOTAS is structural (the volume rollup sums bases/contraprestaciones, never cuotas, so the cuota term is excluded by construction); Art104TresExclusion.NON_SUBJECT_ART_7 and Art104TresExclusion.SELF_SUPPLY_ART_9_1_D are recognised from the existing IvaCategory taxonomy (a not-subject / autoconsumo category is not a con-derecho output category, so the volume side already resolves to neither term); Art104TresExclusion.INVESTMENT_GOODS_DISPOSAL is owned by the bienes-inversión register (read, never a transaction flag).

• Two are JUDGMENT facts the ledger cannot reliably infer and are therefore OPERATOR-DECLARED on the transaction: Art104TresExclusion.FOREIGN_PERMANENT_ESTABLISHMENT (the PE location) and Art104TresExclusion.NON_HABITUAL_REAL_ESTATE_OR_FINANCIAL (the habituality of an inmobiliaria/financiera operation, with arrendamiento always habitual and the art. 20.Uno.18 financial-operation scope).

ART_104_TRES_OPERATOR_DECLARED_EXCLUSIONS and ART_104_TRES_AUTO_DERIVED_EXCLUSIONS partition the closed set so the transaction boundary can reject an auto-derived value as an operator tag (it would double-count or misroute a value the category/register/structure already excludes) and the rollup can reason about which side each exclusion comes from.

The “subvenciones no vinculadas al precio” case is deliberately NOT a member: it is not an art. 104.Tres exclusion of otherwise-computed volume — Ley 3/2006 (BOE-A-2006-5691) removed subvenciones from the prorrata denominator entirely, so they are simply not computed rather than excluded.

See also

IvaCategory

Taxonomy the auto-derived art. 7 / art. 9.1.d exclusions read from.

_prorrata_regularizacion

Annual volume rollup that skips the excluded operations on the ledger side of the declared-vs-ledger divergence advisory.

class Art104TresExclusion(*values)

Bases: StrEnum

One LIVA art. 104.Tres operation excluded from both terms of the prorrata ratio.

The value byte-equals the stored token, so a StrEnum member compares, hashes, and JSON-serialises identically to its string.

Variables:

• FOREIGN_PERMANENT_ESTABLISHMENT – (art. 104.Tres 1.º) Operations carried out from permanent establishments outside the territory of application of the tax. Operator-declared (a judgment fact).

• DIRECT_IVA_CUOTAS – (art. 104.Tres 2.º) The IVA cuotas that directly taxed those operations. Auto-derived (structural — the volume rollup never sums cuotas).

• INVESTMENT_GOODS_DISPOSAL – (art. 104.Tres 3.º) The amount of entregas and exportaciones of bienes de inversión the taxpayer used in its activity. Auto-derived from the bienes-inversión register.

• NON_HABITUAL_REAL_ESTATE_OR_FINANCIAL – (art. 104.Tres 4.º) Inmobiliario or financiero operations that are not the taxpayer’s habitual business activity (arrendamiento always habitual; operaciones financieras per art. 20.Uno.18). Operator-declared (a judgment fact).

• NON_SUBJECT_ART_7 – (art. 104.Tres 5.º) Operations not subject to the tax under art. 7. Auto-derived from the IVA category.

• SELF_SUPPLY_ART_9_1_D – (art. 104.Tres 6.º) The operations referred to in art. 9, número 1.º, letra d) (self-supplies of that letter). Auto-derived from the IVA category.

FOREIGN_PERMANENT_ESTABLISHMENT

DIRECT_IVA_CUOTAS

INVESTMENT_GOODS_DISPOSAL

NON_HABITUAL_REAL_ESTATE_OR_FINANCIAL

NON_SUBJECT_ART_7

SELF_SUPPLY_ART_9_1_D

ART_104_TRES_OPERATOR_DECLARED_EXCLUSIONS: frozenset[Art104TresExclusion]

The two art. 104.Tres exclusions that are genuine judgment facts (PE location, habituality) the ledger cannot infer — the only members a taxpayer may declare on a transaction. The transaction boundary rejects any other member.

ART_104_TRES_AUTO_DERIVED_EXCLUSIONS: frozenset[Art104TresExclusion]

The four art. 104.Tres exclusions recognised structurally, from the IVA category, or from the bienes-inversión register — never operator-declared.