aeat.domain.iva._oss module

OSS / IOSS regime substrate for the Modelo 369 autoliquidation chain.

Closes the regime taxonomy gap surfaced by the Modelo 369 IVA centralization audit. Three closed enumerations (OssIossRegime, IossFilerRole, DeductionScope), the regime ↔ filing periodicity mapping (REGIME_PERIODICITY), and the LIVA-grounded deductibility predicate (regime_allows_deduction()) live here. The substrate is purely additive against the wider aeat.domain.iva package; existing rate values, classifier rules, and consumers remain unaffected.

The three regimes track the LIVA chapters that establish them:

  • OssIossRegime.EXTERNAL_SCHEME — Régimen especial aplicable a los servicios prestados por sujetos pasivos no establecidos en la Comunidad. Articles 163 octiesdecies through 163 vicies.

  • OssIossRegime.UNION_SCHEME — Régimen especial aplicable a las ventas intracomunitarias a distancia de bienes, a las entregas interiores de bienes facilitadas a través de interfaces electrónicas y a los servicios prestados por sujetos pasivos establecidos en la Comunidad pero no en el Estado miembro de consumo. Articles 163 unvicies through 163 quatervicies.

  • OssIossRegime.IMPORT_SCHEME — Régimen especial aplicable a las ventas a distancia de bienes importados procedentes de territorios o países terceros. Articles 163 quinvicies through 163 octovicies.

Article 163 septiesdecies provides definitions common to all three regimes (declaraciones-liquidaciones periódicas, Estado miembro de consumo, Estado miembro de identificación).

class OssIossRegime(*values)[source]

Bases: StrEnum

Closed enumeration of the three OSS / IOSS Esquemas covered by Modelo 369.

Members are kebab-case lowercase strings to align with the selector.regime keys the registry binding shape declares for Modelo 369 ledger aggregations.

Variables:

  • EXTERNAL_SCHEME – Régimen especial Exterior — services from non-EU taxable persons routed through Spain as Estado miembro de identificación. LIVA art. 163 octiesdecies through 163 vicies. Filing cadence is quarterly.

  • UNION_SCHEME – Régimen especial Unión — intra-community distance sales of goods, interface-facilitated interior supplies, and services from EU-established suppliers to consumers in other Member States. LIVA art. 163 unvicies through 163 quatervicies. Filing cadence is quarterly.

  • IMPORT_SCHEME – Régimen especial de Importación (IOSS) — distance sales of imported goods with intrinsic value at or below 150 EUR. LIVA art. 163 quinvicies through 163 octovicies. Filing cadence is monthly.

EXTERNAL_SCHEME
UNION_SCHEME
IMPORT_SCHEME
class IossFilerRole(*values)[source]

Bases: StrEnum

Closed enumeration of IOSS filer roles defined by HAC/610/2021 art. 2.

Letters (c) and (d) of HAC/610/2021 art. 2 split the IOSS regime into two filer roles. Both file monthly under OssIossRegime.IMPORT_SCHEME; the role distinction flows into Modelo 369 binding selectors so per-empresario aggregation can be represented for intermediarios.

Variables:

  • DIRECT – Sujeto pasivo acogido al régimen IOSS sin intermediario, cuyo Estado miembro de identificación es España. Files one autoliquidación per natural calendar month. HAC/610/2021 art. 2 letter (c).

  • INTERMEDIARIO – Intermediario establecido en el territorio de aplicación del impuesto que actúa por cuenta de empresarios o profesionales acogidos al IOSS. Files one autoliquidación per natural calendar month per empresario representado. HAC/610/2021 art. 2 letter (d).

DIRECT
INTERMEDIARIO
class DeductionScope(*values)[source]

Bases: StrEnum

Closed enumeration of scopes against which deductibility is asked.

The three regimes share the same operative rule for the autoliquidación itself — deduction is denied — but recovery is allowed elsewhere. The scope discriminates between the three places the question can be asked.

Variables:

  • WITHIN_MODELO_369_AUTOLIQUIDATION – The deduction is being attempted inside the Modelo 369 declaration-liquidation. The three deduction articles (163 vicies, 163 tervicies, 163 octovicies) all forbid this.

  • ESTABLECIDO_REGULAR_IVA_RETURN – The deduction is being attempted in the operator’s regular IVA return (typically Modelo 303), available to operators that are establecidos in a Member State for IVA purposes. Permitted by the three articles for establecido operators.

  • NON_ESTABLECIDO_DIRECTIVE_PROCEDURE – The deduction is being attempted via the Eighth or Thirteenth Directive procedure available to non-establecidos. Permitted by the three articles for non-establecido operators.

WITHIN_MODELO_369_AUTOLIQUIDATION
ESTABLECIDO_REGULAR_IVA_RETURN
NON_ESTABLECIDO_DIRECTIVE_PROCEDURE
class RegimePeriodicity(*values)[source]

Bases: StrEnum

Closed enumeration of regime filing cadences.

QUARTERLY
MONTHLY
REGIME_PERIODICITY: Mapping[OssIossRegime, RegimePeriodicity]

Filing cadence per regime per HAC/610/2021 art. 2.

Article 2 letters (a) and (b) declare quarterly cadence for Esquemas Exterior and Unión; letters (c) and (d) declare monthly cadence for the IOSS regime irrespective of filer role.

regime_allows_deduction(regime, scope)[source]

Return whether regime allows IVA deduction against scope.

Anchored to LIVA art. 163 vicies (Exterior), art. 163 tervicies (Unión), and art. 163 octovicies (IOSS). The three articles share the same operative structure: the sujeto pasivo “no podrá deducir en la declaración-liquidación… cantidad alguna por las cuotas soportadas” inside the Modelo 369 autoliquidation; recovery is routed through the regular IVA return for establecidos and through the Eighth / Thirteenth Directive procedures for non-establecidos.

Parameters:

  • regime (OssIossRegime) – The OSS / IOSS regime against which deductibility is evaluated.

  • scope (DeductionScope) – The procedural surface on which the deduction is being attempted.

Return type:

bool

Returns:

False for DeductionScope.WITHIN_MODELO_369_AUTOLIQUIDATION for every regime; True for DeductionScope.ESTABLECIDO_REGULAR_IVA_RETURN and DeductionScope.NON_ESTABLECIDO_DIRECTIVE_PROCEDURE for every regime, since the three articles allow recovery via those procedures.