aeat.domain.renta._substrate module¶

Strict pydantic v2 substrate for the aeat.domain.renta subpackage.

Closed catalogues that classify Renta (IRPF) substrate axes — income type, autonomous community of residence, estimación directa modality — are enum.StrEnum subclasses. The pattern mirrors the aeat.domain.iva substrate (IvaCategory, EUMemberState, IvaRateKind) so the two domains share a single closed-membership convention for substrate axes.

Per the calculation-truth-registry ADR, every Renta domain field that classifies “what kind of X is this?” must use one of these closed enums rather than a free-form str | None.

class RentaIncomeType(*values)[source]¶

Bases: StrEnum

Closed catalogue of Renta IRPF income classification axes.

Each member maps to a top-level branch of the LIRPF taxonomy: rendimientos del trabajo (art. 17), rendimientos del capital mobiliario (art. 25) split into the base-general fraction and the base-ahorro fraction, rendimientos del capital inmobiliario (art. 22), actividades económicas in their three modalities (estimación directa normal art. 30, estimación directa simplificada art. 30 + RIRPF art. 30, estimación objetiva art. 31), ganancias y pérdidas patrimoniales split into the base-general (transmisiones < 1 año pre-2014, etc.) and base-ahorro fractions, imputación de rentas (art. 85, transparencia fiscal internacional), and atribución de rentas (art. 88-90, entidades en régimen de atribución).

TRABAJO¶

CAPITAL_MOBILIARIO_GENERAL¶

CAPITAL_MOBILIARIO_AHORRO¶

CAPITAL_INMOBILIARIO¶

ACTIVIDADES_ECONOMICAS_DIRECTA_NORMAL¶

ACTIVIDADES_ECONOMICAS_DIRECTA_SIMPLIFICADA¶

ACTIVIDADES_ECONOMICAS_OBJETIVA¶

GANANCIAS_PERDIDAS_GENERAL¶

GANANCIAS_PERDIDAS_AHORRO¶

IMPUTACION_RENTAS¶

ATRIBUCION_RENTAS¶

class EstimacionDirectaModalidad(*values)[source]¶

Bases: StrEnum

Closed catalogue for the estimación directa modality selector.

Replaces the binding selector that maps casilla 0168 string values “N” / “S” to the normal / simplified modes. The bound value lives in the registry as renta-{year}-modelo-100-estimacion-directa-es-normal with selector true_value="N" and false_value="S"; consumers resolve through this enum rather than parsing the raw string.

LIRPF art. 30 distinguishes the two modalities by reference to Reglamento IRPF art. 28 thresholds (8 million EUR cifra de negocios in the prior year). The registry’s per-year difficult-justification parameter (5 percent rate, 2,000 EUR cap) only applies in SIMPLIFICADA mode.

NORMAL¶

SIMPLIFICADA¶