aeat.domain.fincas._aggregates module

Rental-register aggregate calculations.

compute_finca_aggregates() pulls per-finca and per-contract data from the rental register repositories for a given ejercicio and returns a FincaAggregates result with FincaAttribution and ContractTierAttribution audit breakdowns for factual LIRPF rental amounts:

  • gross rent collected from active contracts.

  • deductible expenses after the art. 23.1 cap.

  • amortization under art. 23.1.f.

  • residential rental reduction under art. 23.2.

  • real-estate imputation under art. 85.

Filing targets are registry-owned; this module does not encode filing-line identifiers.

class FincaAttribution(**data)[source]

Bases: BaseModel

Per-finca contribution to rental aggregate totals.

Parameters:
finca_id: int
finca_identifier: str
ingresos: Decimal
gastos_deducibles: Decimal
amortizacion: Decimal
reduccion_total: Decimal
imputacion: Decimal
class ContractTierAttribution(**data)[source]

Bases: BaseModel

Per-contract tier resolution + reducción amount.

Parameters:
contract_id: int
finca_id: int
rendimiento_neto_positivo: Decimal
tier: TierResolution
reduccion_amount: Decimal
class FincaAggregates(**data)[source]

Bases: BaseModel

Derived rental aggregates plus audit attribution.

Variables:

  • period_year – Ejercicio.

  • ingresos_integros – Sum of rental income.

  • gastos_deducibles – Sum of deductible expenses per LIRPF art. 23.1 (capped + uncapped + consumed carry-forward).

  • amortizacion – Sum of amortization per LIRPF art. 23.1.f.

  • reduccion_arrendamiento_vivienda – Sum of art. 23.2 reduction.

  • imputacion_rentas_inmobiliarias – Sum of art. 85 imputation.

  • per_finca_attribution – Per-finca breakdown of the above.

  • per_contract_tier – Per-contract tier resolution + reducción amount.

Parameters:
period_year: int
ingresos_integros: Decimal
gastos_deducibles: Decimal
amortizacion: Decimal
reduccion_arrendamiento_vivienda: Decimal
imputacion_rentas_inmobiliarias: Decimal
per_finca_attribution: Mapping[int, FincaAttribution]
per_contract_tier: Mapping[int, ContractTierAttribution]
compute_finca_aggregates(*, period_year, finca_repo, contract_repo, income_repo, expense_repo, ledger_repo)[source]

Aggregate factual rental amounts from the rental register.

Parameters:
Return type:

FincaAggregates

Returns:

FincaAggregates carrying the derived rental totals and attribution maps for audit traceability.

Raises:

FincaAggregationError – When a contract references a missing finca, or when the ledger surfaces an inconsistent cumulative entry.