aeat.domain.fincas._expense_rollup module

LIRPF art. 23.1 expense rollup with art. 23.1.a) cap.

compute_gastos_for_year() aggregates per-finca FincaGasto rows into a GastosForYear result by ExpenseCategory. It implements the art. 23.1.a) párrafo segundo cap: intereses de los capitales ajenos (FINANCIACION_INTERESES) plus gastos de conservación y reparación (CONSERVACION_REPARACION) jointly capped at the ingresos íntegros del arrendamiento for the same period; the excess carries forward up to 4 years and is consumed against future ingresos for the same finca.

Carry-forward representation: a per-finca FIFO queue of CarryForwardEntry rows keyed by origination year. Each entry records the original-year and the remaining unconsumed amount. Entries older than 4 years are dropped at rollup time per BOE: “El exceso … se podrá deducir en los cuatro años siguientes”.

CARRY_FORWARD_MAX_YEARS: int

en los cuatro años siguientes.

Type:

LIRPF art. 23.1.a) párrafo segundo

CAPPED_CATEGORIES: frozenset[ExpenseCategory]

The two categories subject to the joint art. 23.1.a) cap.

class CarryForwardEntry(**data)[source]

Bases: BaseModel

A single carry-forward generation, anchored to its origination year.

Parameters:

  • origination_year (int)

  • remaining_amount (Decimal)

origination_year: int
remaining_amount: Decimal
class GastosForYear(**data)[source]

Bases: BaseModel

Aggregated per-finca gastos for a single ejercicio.

Variables:

  • period_year – Ejercicio.

  • ingresos_for_period – Sum of gross_rent_received across the finca’s contracts for the period.

  • por_categoria – Sum per ExpenseCategory (uncapped).

  • capped_categories_subtotal – Sum of capped-category expenses for the period (FINANCIACION + CONSERVACION).

  • capped_categories_applied – Capped subtotal after the art. 23.1.a) cap is applied (= min(subtotal + consumed_carry, ingresos_for_period)).

  • capped_categories_excess – Capped subtotal that COULD NOT be consumed in the period after applying the cap.

  • carry_consumed – Carry-forward consumed (fed into capped_categories_applied).

  • carry_forward_after – Carry-forward queue after the rollup (post-FIFO consumption + 4-year expiration).

  • total_deductible – Sum across all deductible categories after applying caps and carry-forward consumption.

Parameters:
period_year: int
ingresos_for_period: Decimal
por_categoria: dict[ExpenseCategory, Decimal]
capped_categories_subtotal: Decimal
capped_categories_applied: Decimal
capped_categories_excess: Decimal
carry_consumed: Decimal
carry_forward_after: tuple[CarryForwardEntry, ...]
total_deductible: Decimal
compute_gastos_for_year(expenses, *, period_year, ingresos_for_period, carry_forward_in=())[source]

Roll up per-finca gastos for period_year.

Parameters:

  • expenses (Iterable[FincaGasto]) – Expense rows for the target finca + period.

  • period_year (int) – Ejercicio.

  • ingresos_for_period (Decimal) – Gross-rent sum across the finca’s contracts for period_year. Drives the art. 23.1.a) cap.

  • carry_forward_in (Sequence[CarryForwardEntry]) – Pre-existing carry-forward queue from prior rollups for the same finca. Entries older than CARRY_FORWARD_MAX_YEARS from period_year are dropped.

Return type:

GastosForYear

Returns:

GastosForYear carrying the aggregated rollup, the cap outcome, and the post-rollup carry-forward queue.