aeat.core._rescate_type module

The operator’s plan-de-pensiones capital-rescate type classification.

A plan-de-pensiones capital rescate under LIRPF Disposición Transitoria 12ª is either total (the whole accumulated capital drawn at once) or parcial (staged partial withdrawals of the same contingency). The distinction is a guidance and provenance signal, NOT an arithmetic fork: the 40% DT 12ª reducción applies to the pre-2007 share of whatever amount is percibida regardless of type (the type does not change compute_dt12_reduccion_plan_pensiones()). It changes the advisory the app can phrase — a total rescate is a single apartado-4 window check, while a parcial rescate warns that every partial cobro of one contingency shares the single window (measured once from the contingencia year) and that a mixed capital/renta rescate may forfeit the régimen.

The exported RescateType 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 the DT 12ª pension shortcut amounts consumed by application.modelo.apply_calculation_shortcut_inputs().

class RescateType(*values)[source]

Bases: StrEnum

The plan-de-pensiones capital-rescate type (LIRPF DT 12ª guidance axis).

Variables:
  • TOTAL – The whole accumulated capital is rescued at once — a single apartado-4 time-window eligibility check applies.

  • PARCIAL – Staged partial withdrawals of the same contingency. Every partial cobro shares the single apartado-4 window measured once from the contingencia year (it does not restart per withdrawal), and a mixed capital/renta rescate may forfeit the transitional régimen.

TOTAL
PARCIAL