aeat.domain.fincas._enums module

Closed enumerations for the rental register.

Defines the closed catalogues the rental register’s pydantic models constrain themselves with: UseType (finca purpose), ExpenseCategory (LIRPF art. 23.1 deductible-expense slots), and ReduccionTier (LIRPF art. 23.2 reducción outcomes).

class UseType(*values)

Bases: StrEnum

Closed catalogue of finca use types tracked by the rental register.

Acts as the regime discriminator for the unified Finca storage entity. Each member maps to one of three LIRPF treatments:

• Rendimiento del capital inmobiliario (Ley 35/2006 IRPF Arts. 22-24): VIVIENDA_ARRENDADA, LOCAL_COMERCIAL, VIVIENDA_TURISTICA.

• Imputación de rentas inmobiliarias (Ley 35/2006 IRPF Art. 85): OTRO_INMUEBLE_NO_AFECTO, VIVIENDA_DESOCUPADA.

• No tax effect: VIVIENDA_HABITUAL (excluded by Art. 85 first paragraph).

Members:

VIVIENDA_ARRENDADA: Dwelling let to a tenant on a long-term /

permanent-residence contract; feeds rental income, expense, amortization, and reduction aggregates via the per-contract register. ONLY this use type is eligible for the LIRPF Art. 23.2 reducción (the article applies to arrendamientos de bienes inmuebles destinados a vivienda, which the second paragraph clarifies excludes touristic / temporary rentals).

VIVIENDA_HABITUAL: Contribuyente’s own habitual residence —

no income line; excluded from imputación.

OTRO_INMUEBLE_NO_AFECTO: Non-let, non-habitual urban

inmueble; feeds real-estate imputation per LIRPF art. 85.

LOCAL_COMERCIAL: Commercial premises; feeds the per-contract

register on the same calculation surface as a vivienda arrendada, but is NOT eligible for the LIRPF art. 23.2 reducción (the reducción applies only to arrendamientos de bienes inmuebles destinados a vivienda).

VIVIENDA_DESOCUPADA: Empty dwelling not let — same imputación

treatment as OTRO_INMUEBLE_NO_AFECTO; flagged distinctly for downstream IBI recargo modelling per Ley 12/2023 disposición final tercera.

VIVIENDA_TURISTICA: Dwelling let on a touristic / temporary

basis (rental by season, by night, via short-stay platforms). Feeds the per-contract rendimiento aggregate on the same surface as VIVIENDA_ARRENDADA but is NOT eligible for the LIRPF Art. 23.2 reducción: the second paragraph of Art. 23.2 excludes arrendamientos “que se destinen a temporada o uso turístico”. Distinct enum slot (rather than overloading LOCAL_COMERCIAL or letting the operator mark VIVIENDA_ARRENDADA) so the reducción-gate and casilla 0065 clave routing can refuse the reducción unambiguously. Authority: Ley 35/2006 IRPF Art. 23.2 (second paragraph) + R9-ROBERTO testimonial under cross-domain-continuity plan W02.P11.S363.

VIVIENDA_ARRENDADA

VIVIENDA_HABITUAL

OTRO_INMUEBLE_NO_AFECTO

LOCAL_COMERCIAL

VIVIENDA_DESOCUPADA

VIVIENDA_TURISTICA

class ExpenseCategory(*values)

Bases: StrEnum

LIRPF art. 23.1 deductible-expense categories tracked per finca per year.

FINANCIACION_INTERESES

CONSERVACION_REPARACION

IBI_TRIBUTOS_NO_ESTATALES

COMUNIDAD

SEGUROS

SUMINISTROS

ADMINISTRACION_PORTERIA_VIGILANCIA

FORMALIZACION_CONTRATO

DEFENSA_JURIDICA

SALDOS_DUDOSO_COBRO

OTROS

class ReduccionTier(*values)

Bases: StrEnum

Closed catalogue of LIRPF art. 23.2 reducción outcomes.

Distinct identifiers preserve audit traceability between the two 60 % paths — DT 38ª (pre-26/05/2023 grandfathered contracts) vs art. 23.2.c (rehabilitation in the 2 years preceding the contract). Both yield 60 % numerically but cite different BOE provisions.

The FORFEIT_LAU_17_6 sentinel is emitted when a contract violates LAU art. 17.6 (rent cap for new contracts in declared zonas tensionadas where the landlord is a gran tenedor) — that forfeits the reducción entirely per Ley 12/2023 disposición final segunda apartado uno (closing paragraph).

TIER_50

TIER_60_REHAB

TIER_60_GRANDFATHERED_DT38

TIER_70_JOVEN

TIER_70_PUBLIC_ADMIN

TIER_90

FORFEIT_LAU_17_6