aeat.core._result_disposition module

Per-modelo result-disposition codes for the fichero “Tipo de declaración”.

The AEAT fichero-BOE “Tipo de declaración” field encodes the result disposition of an autoliquidación (a ingresar / a compensar / a devolver / negativa), NOT the amendment type (ordinary vs complementaria, which is a separate “Rectificativa” field). Hardcoding it to a constant "I" (ingreso) silently mis-files every credit, refund, and nil return as a payment owed.

Each modelo declares its own closed code set in its AEAT Diseño de Registros “Tipo de declaración” note. This module codifies those code sets and the result→code derivation per modelo, so feature code (the export header composer) emits a grounded, codified member instead of a hardcoded literal.

This module stops at the base sign-to-code mapping. The application resolver application.modelo._result_disposition_resolution.resolve_modelo_result_disposition() validates the full revision in its work-unit and registry context, then layers RefundElection and refund_disposition_available() for Modelo 303. Export and cross-period carry read that single resolved fact through result_disposition_is_refund().

Grounded verbatim from the bundled official diseños (_data/corpus/aeat_official/disenos_registro/modelo_*):

• M303: “C (solicitud de compensación) D (devolución) G (cuenta corriente-ingreso) I (ingreso) N (sin actividad/resultado cero) V (cuenta corriente-devolución) U (domiciliación) X (devolución por transferencia al extranjero)”.

• M130 / M131: “I (ingreso), U (domiciliación), G (ingreso a anotar en CCT), N (negativa) y B (resultado al deducir)”.

• M111 / M115 / M123: “I (ingreso), U (domiciliación), G (ingreso a anotar en CCT) y N (negativa)”.

• M200: “I (Ingreso), U (Domiciliación), N (Negativa/Resultado cero), D (Solicitud de devolución), R (Renuncia a la devolución), G/V/X (CCT / extranjero)”.

• M202: “I (ingreso), U (domiciliación), G (Ingreso en C.C.T.) y N (Negativa/Sin actividad/Resultado cero)”.

class ResultDisposition(*values)

Bases: StrEnum

AEAT fichero “Tipo de declaración” result-disposition codes (all modelos).

The member value is the single-character code the fichero expects. Not every modelo admits every code — the per-modelo derivation only selects codes that modelo’s diseño declares.

See also

RefundElection

Operator input that can request a Modelo 303 C credit be filed as D after the application resolver applies the refund gate.

result_disposition_is_refund()

Classifier for the refund dispositions that suppress compensación carry-forward.

COMPENSACION

Solicitud de compensación — an IVA credit carried forward, a compensar.

DEVOLUCION

Solicitud de devolución — refund requested.

CUENTA_CORRIENTE_INGRESO

Cuenta corriente tributaria — ingreso (operator payment-method election).

INGRESO

Ingreso — a positive result the taxpayer pays (a ingresar).

NEGATIVA

Negativa / sin actividad / resultado cero.

CUENTA_CORRIENTE_DEVOLUCION

Cuenta corriente tributaria — devolución.

DOMICILIACION

Domiciliación del ingreso en cuenta de cargo (payment-method election).

DEVOLUCION_TRANSFERENCIA_EXTRANJERO

Devolución por transferencia al extranjero.

RESULTADO_A_DEDUCIR

Resultado a deducir (pago fraccionado IRPF M130/M131 negative carry).

RENUNCIA_DEVOLUCION

Renuncia a la devolución (IS election).

result_disposition_is_refund(disposition)

Return whether disposition files the result as a refund (devolución).

A refund disposition (D / V / X) requests devolución rather than carry-forward, so a refunded Modelo 303 period must generate zero compensación carry-forward. The carried disposition (C, compensación) and every ingreso/negativa code return False. This is the single determined fact the export “Tipo de declaración” and the carry-forward derivation both read, so the fichero D and the cross-period carry cannot disagree.

Return type:

bool

Parameters:

disposition (ResultDisposition)

modelo_has_codified_disposition(modelo)

Return whether modelo has a codified, diseño-grounded disposition spec.

This is the capability probe for callers that need to decide whether derive_result_disposition() can produce a ResultDisposition without falling back to their own documented export default.

Return type:

bool

Parameters:

modelo (str)

result_disposition_casilla_ids(modelo)

Return the canonical result casilla.id values for modelo.

These are the only keys derive_result_disposition() accepts in its casilla_values mapping. A caller holding a full calculation revision must validate and filter the revision to this tuple first; passing unrelated result metadata raises CoreValidationError.

Return type:

tuple[TypeAliasType, ...] | None

Parameters:

modelo (str)

derive_result_disposition(modelo, casilla_values)

Derive the fichero result disposition for modelo from its computed result.

Sums the modelo’s final-result casilla(s) from casilla_values and maps the sign to the modelo’s diseño-grounded code. casilla_values must contain only the result casilla ids returned by result_disposition_casilla_ids(); callers with a full revision value map must first validate it against the selected registry revision, then filter to those ids.

• > 0 → ResultDisposition.INGRESO (I) for every modelo.

• < 0 → the modelo’s credit code (C for M303 IVA, B for M130/M131 IRPF pagos fraccionados; N for retenciones, which cannot go sub-zero in practice).

• == 0 (or the casilla absent) → the modelo’s zero code (N).

Returns the derived ResultDisposition, or None for a modelo without a codified spec, so the caller applies a documented fallback rather than a guessed disposition.

Return type:

ResultDisposition | None

Parameters:

• modelo (str)

• casilla_values (Mapping[CasillaId, Decimal])