cadrumo.application.aggregation._renta_business_eligibility module

One business-eligibility predicate for both Renta expense projections.

The Modelo 130 gasto pipeline and the annual Modelo 100 first-slice expense pipeline both decide whether a ledger row is a business expense and, if so, at what proportion. They decided it with two separate implementations that disagreed: M130 honoured an explicit actividad_economica IRPF category as full business attribution, while M100 consulted the business classification alone. A row carrying the activity marker but not yet swept by the business-classification review was therefore accepted by the quarterly pago fraccionado and rejected by the annual declaration built from the same ledger.

The divergence itself is legitimate: the quarterly pago fraccionado is a provisional self-assessment, while the annual declaration is the filing-grade one and may reasonably demand the review. What was wrong is that the difference lived in two predicates that could drift independently, and that the annual refusal was reported as a generic “unclassified” state – the same reason a row with no classification signal at all produces – so the operator could not tell that the row WAS activity-marked and needed only review.

This module is the one predicate. The annual gate is now a declared argument of it, and relies_on_activity_marker() names the state the annual pipeline reports specifically.

relies_on_activity_marker(transaction)

Return whether eligibility rests only on the explicit actividad marker.

True when the row carries the actividad_economica IRPF category but its business classification alone would not make it a business expense. This is exactly the state the two pipelines answer differently, so it is named once here rather than re-derived at each caller.

A reviewed exclusion is never in this state: the operator’s final disposition outranks the category tag, and callers short-circuit it before reaching this module.

Return type:

bool

Parameters:

transaction (Transaction)

renta_expense_business_proportion(transaction, *, accept_activity_marker)

Return the business-attributed proportion of transaction, or None.

Parameters:

• transaction (Transaction) – The ledger row under consideration.

• accept_activity_marker (bool) – Whether an explicit actividad_economica IRPF category alone establishes full business attribution. The Modelo 130 quarterly pago fraccionado passes True (provisional self-assessment); the annual Modelo 100 first-slice projection passes False (filing-grade, so it requires the business-classification review to have resolved the row).

Return type:

Decimal | None

Returns:

The proportion of the row attributable to the business, or None when the row is not an eligible business expense under the requested policy.