aeat.domain.calculations.registry._applicability_payer_facts module

Payer-fact predicates for modelo applicability rules.

Each TaxpayerProfile boolean answers one payer or trade fact used by the modelo applicability rule table.

class PayerFact(*values)

Bases: StrEnum

A withholding-payer / trade fact a modelo’s applicability needs.

PAYS_WITHHELD_INCOME

PAYS_RENT_WITH_RETENCION

TRADES_INTRACOMMUNITY

EXCEEDS_THIRD_PARTY_THRESHOLD

BIENES_EXTRANJERO_ABOVE_THRESHOLD

MONEDAS_VIRTUALES_EXTRANJERO_ABOVE_THRESHOLD

PAYS_CAPITAL_INCOME_WITH_RETENCION

IVA_GROUP_MEMBER

IVA_GROUP_DOMINANT_ENTITY

OSS_ENROLLED

payer_fact_holds(profile, fact)

Return whether profile positively declares the payer fact.

The supplied TaxpayerProfile provides the boolean field backing the requested PayerFact.

Return type:

bool

Parameters:

• profile (TaxpayerProfile)

• fact (PayerFact)