aeat.domain.retention package¶
Public facade for the tax-record retention-floor domain.
A filed tax record may only be erased once the tax authority’s right to review
it has prescribed. Ley 58/2003 (Ley General Tributaria) art. 66 sets that
prescription at four years, art. 67 runs it from the day after the voluntary
self-assessment deadline, and art. 70.2 ties the obligation to conserve the
supporting documentation to the same window. The whole-year floor is the
grounded regulatory constant TAX_RECORD_RETENTION_FLOOR_YEARS.
Public surface:
assess_retention_floor()— pure assessment of a filed-record set against the floor as of an instant.earliest_safe_erase_date()— the earliest instant one record may be erased.RetentionFloorAssessment— the assessment outcome, exposingblocks_eraseandlatest_safe_erase_date.RetentionBlockingRecord— one record still inside its window.RetainableFilingRecord— structural view the assessment consumes (satisfied bydomain.modelos.ModeloRecord).RetentionFloorError/RetentionError— the refusal raised when an erase would destroy a still-retained record without an override.
See also
domain.modelos.ModeloRecordThe filed-record aggregate the floor assesses.
application.bucket_maintenanceThe erase surface that enforces the floor before destroying a bucket.