aeat.domain.fincas package¶

Public facade for the LIRPF fincas register.

Per-Finca and per-Arrendamiento register backing factual LIRPF rental aggregates (arts. 22-24 and 85), the LIRPF art. 23.2 four-tier auto-resolver introduced by Ley 12/2023, and the LIRPF art. 23.1.f FincaAmortizacionLedgerEntry multi-year ledger with a per-finca cost-basis cap. The fincas stem is intentional: this package models the registral / cadastral unit, while filing targets remain registry-owned.

The main public calculations are compute_finca_aggregates(), compute_amortization_for_year(), compute_gastos_for_year(), and resolve_reduccion(). They return typed audit records such as FincaAggregates, FincaAttribution, ContractTierAttribution, AmortizationComputation, GastosForYear, and TierResolution; no function here encodes a Modelo 100 casilla id or filing-line authority.

Callers outside domain.fincas import only from this module. Internal modules (_models, _enums, _errors, _repository_ports, _tier_resolver, _amortization_ledger, _expense_rollup, and _aggregates) are implementation details.

The concrete ORM-backed repositories that satisfy the reader ports declared here live in the persistence adapter (adapters.persistence.profile.fincas), not in this domain package — keeping the SQLAlchemy / mapper-row coupling out of the domain layer.

Art. 85 imputation rates and the catastral-revision window enter through the registry legal-parameter catalogue before the aggregate functions run. The aggregate records are factual source material for registry-backed Modelo 100 bindings; domain.calculations.registry.RegistrySnapshot and domain.calculations.registry.CasillaObservation remain the filing line and provenance authorities.

aeat.domain.fincas package¶

Submodules¶