aeat.core._prorrata_register module

Closed value sets for the cross-period prorrata register (LIVA arts. 102-106).

These enums are the register-scoped axes of the provisional-to-definitive IVA prorrata lifecycle. They are declared in core per the core-authority discipline (closed axes live in core/, hydrated at boundaries, asserted as members in tests) and consumed by the domain prorrata_register aggregate and its encrypted persistence.

ProrrataRegisterRegime is deliberately a DISTINCT symbol from the compute-substrate ProrrataRegime. The substrate enum (general | especial) types a prorrata computation; this register enum adds the ninguna recorded state (the taxpayer is under no prorrata for the ejercicio — the LIVA art. 94 full-deduction case) and types the regime in force for the taxpayer this ejercicio. Merging the two would loosen the substrate’s validate_prorrata_reference grammar to accept ninguna in a reference id, a behaviour change the stable substrate must not take; the register therefore owns its own three-valued regime axis.

See also

prorrata_register

Aggregate that stores these axes on each per-ejercicio register entry and resolves the art. 105 provisional precedence ladder.

ProrrataRegime

Compute-substrate regime enum intentionally kept narrower than the register’s taxpayer-state axis.

validate_prorrata_reference()

Parser whose canonical reference grammar must not accept the register’s ninguna state.

seed_carried_prior_definitiva_entry()

Application seed path that writes the normal art. 105.Uno carried provenance into the register.

class ProrrataRegisterRegime(*values)[source]

Bases: StrEnum

The prorrata regime a taxpayer is under for one ejercicio, as recorded in the register.

The register carries this axis from birth so prorrata especial and sectores diferenciados land without a schema migration. Distinct from the compute-substrate ProrrataRegime, which types a single computation and has no not-applicable member.

Variables:

  • GENERAL – Prorrata general (LIVA art. 104) — a single deduction percentage applies to the deducible cuotas.

  • ESPECIAL – Prorrata especial (LIVA art. 106) — per-input classification. Recorded from birth; the especial per-input apportionment compute is deferred.

  • NINGUNA – No prorrata applies — the taxpayer performs only operations that grant the right to deduct, so the LIVA art. 94 full-deduction default stands and no percentage apportions the cuotas.

GENERAL
ESPECIAL
NINGUNA
class ProrrataProvisionalProvenance(*values)[source]

Bases: StrEnum

The regulated source of the provisional prorrata percentage in force (LIVA art. 105).

Art. 105 admits exactly three provenances for the provisional percentage a taxpayer applies during the year’s liquidations, and the register tags each recorded provisional percentage with the one it came from so the precedence ladder and the observation cross-check can reason about it.

Variables:

  • CARRIED_PRIOR_DEFINITIVA – The normal case (art. 105.Uno) — the provisional percentage is the prior year’s definitive percentage, seeded from the stamped prior settlement observation.

  • AEAT_AUTORIZADA – The AEAT-authorised distinct provisional percentage (art. 105.Dos), recorded with its authorisation reference.

  • INICIO_ACTIVIDAD – The inicio-de-actividades proposed percentage (art. 105.Tres via art. 111.Dos) for a taxpayer with no prior definitive to carry, recorded with its proposal reference.

  • INTERRUMPIDA_TRES_ULTIMOS – The art. 105.Cinco interrupted-activity percentage — the global percentage over the aggregate volumes of the last three activo años naturales (skipping the interruption gap), used to seed an ejercicio whose immediately prior year had no operations. Computed from the register’s own stored volumes, never a fabricated default and never silently the single pre-interruption year.

CARRIED_PRIOR_DEFINITIVA
AEAT_AUTORIZADA
INICIO_ACTIVIDAD
INTERRUMPIDA_TRES_ULTIMOS
class SectorDiferenciadoLetra(*values)[source]

Bases: StrEnum

The LIVA art. 9.1.c letra that makes an operator-declared sector differentiated.

Art. 9, número 1.º, letra c) enumerates the four grounds on which two economic activities belong to distinct “sectores diferenciados”. The register’s operator-declared sector definition tags each sector with the letra that makes it differentiated so the art. 9.1.c judgment is recorded, not inferred. Distinct from ProrrataRegisterRegime (the deduction regime in force per sector); this axis is why the sector is a separate sector, not how it deducts.

Variables:

  • A – Letra a’ — distinct CNAE groups whose art. 104 general prorrata percentages differ by more than 50 percentage points (PRORRATA_SECTORAL_SEPARATION_SPREAD_PP). The only ground on which the art. 101.Dos AEAT-authorised common regime may later apply.

  • B – Letra b’ — activities under the regímenes especiales (simplificado, agricultura/ganadería/pesca, oro de inversión, recargo de equivalencia); their deduction is governed by their special regime.

  • C – Letra c’ — arrendamiento financiero operations (DA 3.ª Ley 10/2014).

  • D – Letra d’ — cesión de créditos o préstamos (except factoring).

A
B
C
D