aeat.domain.categories._spending_category module¶

AEAT-aligned spending-category taxonomy.

Defines the closed enum SpendingCategory of deductible autónomo expense classes, the coarse SpendingCategoryFamily groups, and the static CATEGORY_FAMILY_MEMBERS membership table. The taxonomy is the stable identifier surface every other package binds to; renaming a member is a breaking change.

class SpendingCategory(*values)[source]¶

Bases: StrEnum

Stable identifiers for deductible autónomo spending categories.

Members map one-to-one to the deductible expense classes recognised by AEAT. Each value is the stable kebab-style Spanish identifier used in the on-disk corpus and in CLI flags.

CUOTAS_COLEGIALES¶

CUOTAS_AUTONOMOS_SS¶

MUTUALIDAD_ALTERNATIVA¶

ARRENDAMIENTO_LOCAL¶

ARRENDAMIENTO_VIVIENDA_AFECTO¶

IBI_LOCAL_AFECTO¶

SUMINISTROS_HOME_OFFICE_LUZ¶

SUMINISTROS_HOME_OFFICE_AGUA¶

SUMINISTROS_HOME_OFFICE_GAS¶

SUMINISTROS_HOME_OFFICE_INTERNET¶

AMORTIZACION_VIVIENDA_AFECTO¶

IBI_VIVIENDA_AFECTO¶

COMUNIDAD_VIVIENDA_AFECTO¶

TELEFONIA_MOVIL¶

TELEFONIA_FIJA¶

MATERIAL_OFICINA¶

SOFTWARE_SUSCRIPCION¶

HARDWARE_AMORTIZABLE¶

MOBILIARIO_AMORTIZABLE¶

REPARACIONES_CONSERVACION¶

VEHICULO_COMBUSTIBLE¶

VEHICULO_MANTENIMIENTO¶

VEHICULO_SEGURO¶

VEHICULO_PEAJE¶

VEHICULO_PARKING¶

MANUTENCION_DIETAS_NACIONAL¶

MANUTENCION_DIETAS_EXTRANJERO¶

ASESORIA_FISCAL¶

ASESORIA_JURIDICA¶

ASESORIA_CONTABLE¶

PUBLICIDAD_MARKETING¶

FORMACION_PROFESIONAL¶

VIAJES_TRANSPORTE¶

VIAJES_ALOJAMIENTO¶

SEGUROS_RESPONSABILIDAD_CIVIL¶

SEGUROS_SALUD_AUTONOMO¶

GASTOS_BANCARIOS¶

GASTOS_FINANCIEROS¶

SUMINISTROS_CLIENTE_DIRECTOS¶

SUBCONTRATACION¶

TRIBUTOS_FISCALMENTE_DEDUCIBLES¶

class SpendingCategoryFamily(*values)[source]¶

Bases: StrEnum

Coarse families used by CLI listings and downstream classifiers.

Each SpendingCategory belongs to exactly one family — the membership table is CATEGORY_FAMILY_MEMBERS and the invariant is enforced by domain.categories.tests.test_spending_category.test_every_category_belongs_to_exactly_one_family().

The home-office bucket is split into two distinct families per LIRPF Art. 30.2 rule 5 (Ley 6/2017, BOE-A-2017-12544): the HOME_OFFICE_SUMINISTROS family carries the utility costs on which the statutory 0.30 multiplier applies on top of the operator-chosen vivienda afectación ratio; the HOME_OFFICE_OWNERSHIP family carries the titularity-attached costs (amortización, IBI, comunidad) that deduct at the raw vivienda afectación ratio with no statutory multiplier.

SOCIAL_SECURITY¶

PREMISES¶

HOME_OFFICE_SUMINISTROS¶

HOME_OFFICE_OWNERSHIP¶

TELECOMS¶

OFFICE¶

VEHICLE¶

MEALS¶

PROFESSIONAL_SERVICES¶

TRAVEL¶

INSURANCE¶

FINANCIAL¶

DIRECT_COSTS¶

TAXES¶

CATEGORY_FAMILY_MEMBERS: dict[SpendingCategoryFamily, tuple[SpendingCategory, ...]]¶

Static membership table from SpendingCategoryFamily to its members.

Every SpendingCategory appears in exactly one entry. The table is the source of truth for family_for() and categories_for_family().

family_for(category)[source]¶

Return the coarse family that a spending category belongs to.

Parameters:: category (SpendingCategory) – A SpendingCategory member.
Return type:: SpendingCategoryFamily
Returns:: The unique SpendingCategoryFamily containing category.
Raises:: KeyError – If category is not registered in CATEGORY_FAMILY_MEMBERS.

categories_for_family(family)[source]¶

Return the categories belonging to a coarse family.

Parameters:: family (SpendingCategoryFamily) – A SpendingCategoryFamily member.
Return type:: tuple[SpendingCategory, ...]
Returns:: Tuple of SpendingCategory members in the family.