aeat.domain.modelos._iae_exemption module¶

Modelo 840 IAE net-turnover exemption semantics.

See also

MODELO_840_IAE_CIFRA_NEGOCIOS_EXEMPTION_THRESHOLD_EUR: Legal threshold constant for the strict art. 82.1.c INCN gate.
test_modelo_840_iae_continuity: Multi-year enrollment proof that persists two annual assessments through the real calculation observation store.

class Modelo840IaeExemptionStatus(*values)[source]¶

Bases: StrEnum

Turnover-based IAE exemption status under TRLRHL art. 82.1.c.

EXEMPT¶

NOT_EXEMPT¶

class Modelo840IaeExemptionAssessment(**data)[source]¶

Bases: BaseModel

One annual Modelo 840 IAE turnover-threshold assessment.

The assessment covers only the art. 82.1.c importe neto de la cifra de negocios exemption. Other art. 82 exemptions, such as the natural-person and first-two-period exemptions, are separate legal pathways.

See also

Modelo840IaeExemptionStatus: Closed status vocabulary carried by each annual assessment.

Parameters:

filing_year (int)
importe_neto_cifra_negocios_eur (Decimal)
threshold_eur (Decimal)
status (Modelo840IaeExemptionStatus)
legal_refs (tuple[str, ...])

filing_year: int¶

importe_neto_cifra_negocios_eur: Decimal¶

threshold_eur: Decimal¶

status: Modelo840IaeExemptionStatus¶

legal_refs: tuple[str, ...]¶

property is_exempt: bool¶: Return whether the annual INCN is within the art. 82.1.c exemption.

assess_modelo_840_iae_cifra_negocios_exemption(*, filing_year, importe_neto_cifra_negocios_eur)[source]¶

Assess the strict Modelo 840 IAE art. 82.1.c turnover exemption.

TRLRHL art. 82.1.c exempts the covered entities only when their net turnover is below 1,000,000 EUR. Equality is outside the exemption.

See also

Modelo840IaeExemptionAssessment: Frozen result carrier returned by this assessment helper.

Return type:

Modelo840IaeExemptionAssessment

Parameters:

filing_year (int)
importe_neto_cifra_negocios_eur (Decimal)