aeat.domain.iva._flow module¶

IVA flow direction enum — repercutido / soportado / INVERSION_SUJETO_PASIVO.

Codifies the IVA collectability axis the ledger and modelo registries need alongside the operation-kind axis (IvaCategory) and the rate axis (IvaRateKind). Every IVA-bearing ledger line classifies along all three axes:

IvaCategory — operation kind (domestic, intracomunitaria, recargo, OSS, etc.).
IvaRateKind — rate tier (general / reduced / super-reduced / zero / exempt).
IvaFlowDirection — flow direction (output / input / self-assessed reverse charge).

Together the triple resolves to a single ledger-bookable Cuota.

The three flow directions are anchored to LIVA articles:

IvaFlowDirection.REPERCUTIDO — LIVA art. 88 (repercusión del impuesto). The sujeto pasivo charges IVA to its customer; the customer is the obligado a soportar.
IvaFlowDirection.SOPORTADO — LIVA art. 92 (cuotas tributarias deducibles). The sujeto pasivo bears IVA via direct repercusión from suppliers and may deduct that IVA from its own output IVA.
IvaFlowDirection.INVERSION_SUJETO_PASIVO — LIVA art. 84.Uno.2.º (inversión del sujeto pasivo). The recipient of certain operations (intra-community acquisitions, art. 84.Uno.2.º.f construction reverse charge, etc.) is the sujeto pasivo and self-assesses both an IVA repercutido entry (output) and a matching IVA soportado entry (input) on the same operation.

The derive_flow_for_classification() helper computes the flow direction from the substrate’s IvaCategory plus the invoice InvoiceKind axis so consumers do not have to encode the mapping by hand.

Settlement-side cornerstones — devengada vs deducible¶

The IVA settlement model rests on two cornerstone concepts:

IVA devengada (output IVA, “cuota tributaria devengada”) — the amount the sujeto pasivo OWES to the Treasury as the IVA chargeable on its sales. LIVA arts. 75-77 establish when IVA accrues (devengo); LIVA art. 88 governs how the sujeto pasivo charges it to the customer (repercusión).
IVA deducible (input IVA, “cuotas tributarias deducibles”) — the amount the sujeto pasivo may DEDUCT from its devengada because it bore IVA on inputs. LIVA art. 92 establishes the right to deduction; arts. 93-104 establish the conditions, scope, and limits.

The cuota neta a ingresar (or a devolver) at the period level is devengada - deducible; this is the canonical Modelo 303 “resultado régimen general” line.

Every IvaFlowDirection member contributes to one or both cornerstones:

Flow direction	Devengada	Deducible
REPERCUTIDO	✓	─
SOPORTADO	─	✓
INVERSION_SUJETO_PASIVO	✓	✓

INVERSION_SUJETO_PASIVO is the only flow that contributes to BOTH sides on the SAME operation: the recipient self-assesses an output entry (devengada) and a matching input entry (deducible) for the cuota that would have been repercutida by a non-existent or non-EU supplier. The two entries cancel arithmetically inside Modelo 303 (devengada - deducible = 0 for that line) but both must be booked to satisfy the LIVA art. 84.Uno.2 inversión-del-sujeto-pasivo mechanism.

The IvaSettlementSide enum + settlement_sides_for_flow() helper let the ledger and modelo registries categorize transactions without re-deriving the mapping. The closed-set helpers is_devengada_flow() and is_deducible_flow() are the canonical predicates for “does this flow contribute to the cuota devengada / cuota deducible total?”.

class IvaFlowDirection(*values)[source]¶

Bases: StrEnum

Closed enumeration of the IVA flow directions.

Members are kebab-case lowercase strings to align with TOML-driven binding selectors and ledger-side tagging.

Variables:

REPERCUTIDO – Output IVA. The sujeto pasivo charges IVA to a customer in an invoice it issues. Anchored to LIVA art. 88.
SOPORTADO – Input IVA. The sujeto pasivo bears IVA charged by a supplier via direct repercusión and may deduct it under LIVA art. 92.
INVERSION_SUJETO_PASIVO – Self-assessed reverse charge. The sujeto pasivo is the recipient of an operation that triggers inversión del sujeto pasivo under LIVA art. 84.Uno.2.º (intra-community acquisitions, construction RC, waste RC, consumer-electronics RC, services received from EU non-established suppliers); the same operation lands as both a repercutido and a soportado entry in the books.

REPERCUTIDO¶

SOPORTADO¶

INVERSION_SUJETO_PASIVO¶

derive_flow_for_classification(*, category, invoice_direction)[source]¶

Return the IVA flow direction for a substrate-classified line.

The mapping is:

Reverse-charge categories (domestic RC, intra-community acquisition RC) always resolve to IvaFlowDirection.INVERSION_SUJETO_PASIVO, irrespective of the invoice direction. The substrate’s classifier emits these for operations where the recipient self-assesses both output and input IVA on the same operation.
Otherwise: InvoiceKind.ISSUED resolves to IvaFlowDirection.REPERCUTIDO (the autónomo charged output IVA on a sale) and InvoiceKind.RECEIVED resolves to IvaFlowDirection.SOPORTADO (the autónomo bore input IVA on a purchase).

Parameters:

category (IvaCategory) – The IvaCategory resolved by the substrate classifier.
invoice_direction (InvoiceKind) – Whether the invoice was issued or received by the autónomo.

Return type:

IvaFlowDirection

Returns:

The IvaFlowDirection that matches the classification.

class IvaSettlementSide(*values)[source]¶

Bases: StrEnum

Closed enumeration of the two cornerstones of IVA settlement.

Modelo 303 / 322 / 353 / 309 / 390 settlement is the difference between the two sides; downstream filing and verification logic classify cuotas into these two buckets.

Variables:

DEVENGADA – Output IVA — the amount owed to the Treasury, arising from sales (LIVA art. 88 repercusión) or self-assessed reverse-charge entries (LIVA art. 84.Uno.2).
DEDUCIBLE – Input IVA — the amount deductible from the devengada total because the sujeto pasivo bore IVA on inputs (LIVA art. 92 cuotas tributarias deducibles).

DEVENGADA¶

DEDUCIBLE¶

settlement_sides_for_flow(flow)[source]¶

Return the settlement side(s) flow contributes to.

Parameters:: flow (IvaFlowDirection) – The IvaFlowDirection to classify.
Returns:: {DEVENGADA} for IvaFlowDirection.REPERCUTIDO, {DEDUCIBLE} for IvaFlowDirection.SOPORTADO, {DEVENGADA, DEDUCIBLE} for IvaFlowDirection.INVERSION_SUJETO_PASIVO.
Return type:: Frozenset of IvaSettlementSide values

is_devengada_flow(flow)[source]¶

Return True iff flow contributes to cuota devengada.

Canonical predicate for the ledger / modelo registries when aggregating cuota devengada totals — equivalent to flow in {REPERCUTIDO, INVERSION_SUJETO_PASIVO} but anchored to the substrate’s settlement-side codification so downstream consumers don’t have to re-enumerate the mapping.

Return type:: bool
Parameters:: flow (IvaFlowDirection)

is_deducible_flow(flow)[source]¶

Return True iff flow contributes to cuota deducible.

Canonical predicate for the ledger / modelo registries when aggregating cuota deducible totals — equivalent to flow in {SOPORTADO, INVERSION_SUJETO_PASIVO} but anchored to the substrate’s settlement-side codification.

Return type:: bool
Parameters:: flow (IvaFlowDirection)

DEVENGADA_FLOW_DIRECTIONS: frozenset[IvaFlowDirection]¶

Public frozen set of flow directions contributing to cuota devengada.

Re-exported for binding selectors and ledger filters that operate at the flow-set level rather than the per-flow predicate level.

DEDUCIBLE_FLOW_DIRECTIONS: frozenset[IvaFlowDirection]¶: Public frozen set of flow directions contributing to cuota deducible.