aeat.domain.fincas._models module

Frozen-strict pydantic v2 records for the rental register.

Defines the persistent record types backing rental aggregate calculation: Finca (urban inmueble metadata), Arrendamiento (per-tenant arrendamiento), FincaRendimientoRecord (per-period gross-rent ledger), FincaGasto (LIRPF art. 23.1 deductible-category surface), and FincaAmortizacionLedgerEntry (LIRPF art. 23.1.f 3 % amortización cumulative ledger).

class Finca(**data)

Bases: _FincaRecord

Public record for one row in rental_fincas.

Unified storage entity covering both LIRPF regimes that consume catastro facts. The use_type discriminates which regime applies per ejercicio:

• VIVIENDA_ARRENDADA / LOCAL_COMERCIAL → rendimiento del capital inmobiliario regime, Ley 35/2006 IRPF Arts. 22-24 (gross rent, deductible gastos, art. 23.1.f amortización, art. 23.2 reducción).

• OTRO_INMUEBLE_NO_AFECTO / VIVIENDA_DESOCUPADA → imputación de rentas inmobiliarias regime, Ley 35/2006 IRPF Art. 85 (2 % or 1,1 % of valor catastral). Use the imputed_under_art_85 derived property to test the regime cheaply at the call site.

• VIVIENDA_HABITUAL → neither regime; explicitly excluded by Art. 85 first paragraph (“constituye la vivienda habitual”).

Variables:

• id – Surrogate primary key. None for records not yet persisted.

• identifier – Stable natural key chosen by the operator (e.g. "calle-mayor-12-3a").

• address – Free-text street address of the property. Stored encrypted at rest; round-trips as plain str here.

• valor_catastral_total – Catastro total value at the most recent ejercicio (suelo + construcción).

• valor_catastral_construccion – Catastro construction-only value at the most recent ejercicio.

• valor_catastral_revision_year – Year of the most recent revisión catastral, or None if pre-1994 / unknown. Drives the LIRPF art. 85 1,1 % vs 2 % imputación rate.

• coste_adquisicion – Acquisition cost of the whole property, net of taxes that did not enrich the seller.

• coste_adquisicion_construccion – Acquisition cost attributable to the construction component (cost * valor_catastral_construccion / valor_catastral_total). The depreciable basis cap for the LIRPF art. 23.1.f amortización 3 % ledger.

• acquisition_date – Date the contribuyente acquired the property.

• disposal_date – Date the contribuyente disposed of the property, or None if still held.

• use_type – Closed enum classifying the finca’s use.

• is_stressed_area – Whether the property sits in a declared zona de mercado residencial tensionado at the resolver consultation date. Set by the operator at finca registration; future CCAA-driven enrichment supersedes this flag automatically.

• schema_version – Rental record schema version. "1".

Parameters:

• id (int | None)

• identifier (str)

• address (str)

• valor_catastral_total (Decimal)

• valor_catastral_construccion (Decimal)

• valor_catastral_revision_year (int | None)

• coste_adquisicion (Decimal)

• coste_adquisicion_construccion (Decimal)

• acquisition_date (date)

• disposal_date (date | None)

• use_type (UseType)

• is_stressed_area (bool)

• schema_version (str)

id: int | None

identifier: str

address: str

valor_catastral_total: Decimal

valor_catastral_construccion: Decimal

valor_catastral_revision_year: int | None

coste_adquisicion: Decimal

coste_adquisicion_construccion: Decimal

acquisition_date: date

disposal_date: date | None

use_type: UseType

is_stressed_area: bool

schema_version: str

property imputed_under_art_85: bool

Return whether this finca falls under the LIRPF Art. 85 imputación regime.

Ley 35/2006 IRPF Art. 85 (“Imputación de rentas inmobiliarias”) applies to bienes inmuebles urbanos that are neither the taxpayer’s vivienda habitual nor generadores de rendimientos del capital inmobiliario. This property returns True for UseType.OTRO_INMUEBLE_NO_AFECTO and UseType.VIVIENDA_DESOCUPADA, False for every other use type. The rendimiento regime (Arts. 22-24) and the vivienda habitual exclusion both return False.

class Arrendamiento(**data)

Bases: _FincaRecord

Public record for one row in rental_contracts.

Models the per-contract metadata required by the LIRPF art. 23.2 tier resolver. The qualifying-share fraction for tier 70-b-1 is computed at resolver time from qualifying_co_tenant_count / tenant_count.

Variables:

• id – Surrogate primary key. None for records not yet persisted.

• finca_id – Foreign key to Finca.

• contract_celebration_date – Date the contract was signed. Drives DT 38ª grandfathering (pre-26/05/2023) and the “Los requisitos señalados deberán cumplirse en el momento de celebrar el contrato” anchor.

• contract_termination_date – Date the contract terminated, or None if active.

• tenant_count – Total number of co-tenants on the contract.

• qualifying_co_tenant_count – Co-tenants meeting the tier 70-b-1 age range. Drives the qualifying-share split.

• tenant_min_age – Minimum age across co-tenants at contract celebration. Optional; required only for tier 70-b-1 evaluation.

• tenant_max_age – Maximum age across co-tenants at contract celebration. Optional; required only for tier 70-b-1 evaluation.

• tenant_is_public_admin – Tenant is a Public Administration destining the dwelling to alquiler social per Ley 12/2023 disposición final segunda apartado uno letra b) ordinal 2.º.

• tenant_is_ley_49_2002_entity_with_social_use – Tenant is a Ley 49/2002 régimen-especial entity destining the dwelling to alquiler social or to vulnerability accommodation per Ley 19/2021 IMV.

• tenant_is_imv_beneficiary – Tenant is an IMV beneficiary housed via the dwelling.

• dwelling_in_public_program – Dwelling enrolled in a public housing program with a rent cap.

• prior_contract_last_rent – Last rent of the immediately prior contract on the same dwelling, after applying the prior contract’s annual indexation. Required for tier 90-a evaluation.

• prior_contract_indexation – Annual indexation factor applied on the prior contract’s last rent. Optional metadata (the indexed last rent is what the resolver compares).

• initial_rent – Initial monthly rent of the new contract.

• is_first_rental – Whether this contract is the dwelling’s first ever rental contract. Tier 70-b-1 trigger.

• rehabilitation_finished_date – Date the most recent qualifying actuación de rehabilitación finished, per RIRPF art. 41.1. Drives tier 60-c evaluation.

• lau_17_6_compliant – Whether the contract complies with LAU art. 17.6 (rent cap for new contracts in declared zonas tensionadas where the landlord is a gran tenedor). False triggers FORFEIT_LAU_17_6.

• schema_version – Rental record schema version. "1".

Parameters:

• id (int | None)

• finca_id (int)

• contract_celebration_date (date)

• contract_termination_date (date | None)

• tenant_count (int)

• qualifying_co_tenant_count (int)

• tenant_min_age (int | None)

• tenant_max_age (int | None)

• tenant_is_public_admin (bool)

• tenant_is_ley_49_2002_entity_with_social_use (bool)

• tenant_is_imv_beneficiary (bool)

• dwelling_in_public_program (bool)

• prior_contract_last_rent (Decimal | None)

• prior_contract_indexation (Decimal | None)

• initial_rent (Decimal)

• is_first_rental (bool)

• rehabilitation_finished_date (date | None)

• lau_17_6_compliant (bool)

• schema_version (str)

id: int | None

finca_id: int

contract_celebration_date: date

contract_termination_date: date | None

tenant_count: int

qualifying_co_tenant_count: int

tenant_min_age: int | None

tenant_max_age: int | None

tenant_is_public_admin: bool

tenant_is_ley_49_2002_entity_with_social_use: bool

tenant_is_imv_beneficiary: bool

dwelling_in_public_program: bool

prior_contract_last_rent: Decimal | None

prior_contract_indexation: Decimal | None

initial_rent: Decimal

is_first_rental: bool

rehabilitation_finished_date: date | None

lau_17_6_compliant: bool

schema_version: str

class FincaRendimientoRecord(**data)

Bases: _FincaRecord

Public record for one row in rental_income_records.

Per-contract per-period gross-rent ledger. The aggregate layer sums gross_rent_received across active contracts in the period. dias_alquilados drives the amortización pro-rate.

Variables:

• id – Surrogate primary key. None for records not yet persisted.

• contract_id – Foreign key to Arrendamiento.

• period_year – Ejercicio (e.g. 2025).

• gross_rent_received – Gross rent collected during the period.

• dias_alquilados – Days the dwelling was let during the period (0-366).

• schema_version – Rental record schema version. "1".

Parameters:

• id (int | None)

• contract_id (int)

• period_year (int)

• gross_rent_received (Decimal)

• dias_alquilados (int)

• schema_version (str)

id: int | None

contract_id: int

period_year: int

gross_rent_received: Decimal

dias_alquilados: int

schema_version: str

class FincaGasto(**data)

Bases: _FincaRecord

Public record for one row in rental_expenses.

Per-finca per-period categorised expense surface. Multiple rows may share (finca_id, period_year, category) — the aggregator sums them. The art. 23.1.a) cap (FINANCIACION_INTERESES + CONSERVACION_REPARACION capped at ingresos) is applied at rollup time, not at the per-row boundary.

Variables:

• id – Surrogate primary key. None for records not yet persisted.

• finca_id – Foreign key to Finca.

• period_year – Ejercicio.

• category – Closed expense-category enum.

• amount – Gasto amount (positive Decimal).

• schema_version – Rental record schema version. "1".

Parameters:

• id (int | None)

• finca_id (int)

• period_year (int)

• category (ExpenseCategory)

• amount (Decimal)

• schema_version (str)

id: int | None

finca_id: int

period_year: int

category: ExpenseCategory

amount: Decimal

schema_version: str

class FincaAmortizacionLedgerEntry(**data)

Bases: _FincaRecord

Public record for one row in rental_amortization_ledger.

Per-finca per-period 3 % amortización accrual with cumulative- through-year tracking. Cumulative-through-year is the SUM of amortization_amount across all entries for the same finca with period_year <= self.period_year. The cap rule (cumulative ≤ Finca.coste_adquisicion_construccion) is enforced by the ledger writer, not at the row level.

Variables:

• id – Surrogate primary key. None for records not yet persisted.

• finca_id – Foreign key to Finca.

• period_year – Ejercicio.

• dias_alquilados – Days the dwelling was let during the period (drives the pro-rate factor).

• basis_used – max(coste_adquisicion_construccion, valor_catastral_construccion) at the period — the depreciable basis the 3 % rate applied to.

• amortization_amount – basis_used * 0.03 * dias_alquilados / 365, clamped down by the cap if cumulative would otherwise exceed coste_adquisicion_construccion.

• cumulative_amortization_through_year – Sum of amortization_amount for this finca for periods ≤ period_year.

• schema_version – Rental record schema version. "1".

Parameters:

• id (int | None)

• finca_id (int)

• period_year (int)

• dias_alquilados (int)

• basis_used (Decimal)

• amortization_amount (Decimal)

• cumulative_amortization_through_year (Decimal)

• schema_version (str)

id: int | None

finca_id: int

period_year: int

dias_alquilados: int

basis_used: Decimal

amortization_amount: Decimal

cumulative_amortization_through_year: Decimal

schema_version: str