aeat.core._refund_election module

The operator’s per-filing Modelo 303 negative-result disposition election.

The AEAT Modelo 303 “Tipo de declaración” disposition of a negative result is, by default, a credit carried forward (compensación, C). The current accepted ADR treats a taxpayer inscribed in the Registro de devolución mensual (REDEME) as having a standing monthly-devolución disposition policy; a taxpayer NOT inscribed in REDEME may, in the LAST filing period of the year (the annual liquidación, Ley 37/1992 art. 116), explicitly elect to request devolución (D) instead.

The exported RefundElection closed value set is declared as a enum.StrEnum in core per the core-authority discipline (closed axes live in core/, hydrated at boundaries, asserted as members in tests). It is the operator-input sibling of ResultDisposition (the fichero result-disposition codes): the election is what the operator chooses, while resolve_modelo_result_disposition() derives the filed disposition from that choice plus the refund_disposition_available() eligibility gate.

The enum is threaded by ModeloExportCommand and file_modelo_revision() into the same disposition resolver that application.modelo._result_disposition_resolution.revision_is_refund_disposition() uses for cross-period carry. It is not the refund account itself: the cuenta-devolución data lives in RefundAccount, and a refund disposition without that account is refused downstream by the export path.

class RefundElection(*values)[source]

Bases: StrEnum

The operator’s per-filing Modelo 303 negative-result disposition election.

A non-REDEME taxpayer may, in the last filing period of the year (the annual liquidación, Ley 37/1992 art. 116), choose to request a negative result back as a refund (DEVOLVER) instead of carrying the credit forward (COMPENSAR). The default is COMPENSAR — the non-regressive carry-forward that requires no opt-in and is the only lawful disposition outside an eligible period. DEVOLVER is the gated opt-in: it is honoured only when the eligibility gate permits a refund, and refused otherwise.

The current accepted ADR treats REDEME inscription as the standing monthly-devolución disposition policy; this per-filing election is the separate, explicit opt-in a non-REDEME taxpayer makes for the annual liquidación.

Variables:

  • COMPENSAR – Keep the negative result as compensación (C), the default carry-forward disposition.

  • DEVOLVER – Request devolución (D) through the shared Modelo 303 resolver. The resolver honours it only when domain.iva.refund_disposition_available() says the period can lawfully refund; otherwise it raises the application-level refund-election refusal.

COMPENSAR
DEVOLVER