aeat.domain.fincas._imputacion_parameters module

Registry-backed loader for LIRPF art. 85 imputación parameters.

The LIRPF art. 85 imputación-de-rentas-inmobiliarias rates and the catastral-revision lookback window are no longer Python literals on domain.fincas._aggregates. They live in registry/aeat/legal/irpf.toml under [parameters."lirpf-art-85:*"] entries with explicit BOE citations and review metadata, and the rental aggregator imports them from this module.

The loader is deliberately small: it reads the TOML file once at import time, validates the three expected parameter ids, and exposes their values as a frozen pydantic record. The full registry parameter loader at domain.calculations.registry._loader is scoped to modelo revisions; LIRPF art. 85 imputación is a cross-cutting LIRPF authority consumed by the rental package directly, so a narrow loader here keeps the substrate boundary clean without expanding the registry parameter lookup surface.

class LirpfArt85ImputacionParameters(**data)[source]

Bases: BaseModel

Frozen record of the LIRPF art. 85 imputación parameters.

Variables:

  • recent_revision_rate – 1,1 % rate applied when the property’s valor catastral was revised, modified, or determined by a general collective valuation procedure in the period impositivo or in the ten preceding períodos impositivos (LIRPF art. 85.1 second paragraph).

  • old_or_no_revision_rate – 2 % rate applied when no qualifying recent catastral revision exists (LIRPF art. 85.1 first paragraph).

  • catastral_revision_lookback_years – ten-year window declared by “en los diez períodos impositivos anteriores” in LIRPF art. 85.1.

Parameters:

  • recent_revision_rate (Decimal)

  • old_or_no_revision_rate (Decimal)

  • catastral_revision_lookback_years (int)

recent_revision_rate: Decimal
old_or_no_revision_rate: Decimal
catastral_revision_lookback_years: int
load_imputacion_parameters()[source]

Public accessor for the LIRPF art. 85 imputation parameters.

Reads the three art. 85 parameters from the bundled legal- parameter catalogue and returns the typed LirpfArt85ImputacionParameters record. Callers that want the raw parameter mapping should use domain.calculations.registry.load_legal_parameters_only() or the resources().legal_parameters Repository instead.

Return type:

LirpfArt85ImputacionParameters