cadrumo.application.ledger.document_direction module¶

Decide from the document which side of the invoice the filer is on.

Direction — did this taxpayer ISSUE the invoice or RECEIVE it — is the axis every downstream informativa turns on. Modelo 347 and Modelo 349 report counterparty totals per direction, so reading a purchase as a sale files it against the wrong party in the wrong return, and both figures are wrong in a way that reconciles internally.

Until this module the answer came from one place only: the operator typed it on the confirm verb. That is a real answer and it stays the decision, but nothing checked it, and the document itself was never asked. The draft has carried a suggested_kind slot for exactly this since it was declared – documented, and surfaced by the review command – with nothing on the reading path writing it.

The question asked is a ROLE question, not an identity one. Whether the document names the filer at all is a different check, already owned: counterparty_is_the_filer() answers “is the recorded counterparty us”, and resolve_counterparty_identity() excludes the filer’s own identifier from counterparty candidacy. Neither says which ROLE the filer occupies, and that is the whole of the direction question: the filer standing in the issuing party’s block means they issued it.

Identity is normalised, attribution is by containment. Two authorities, each asked the question it owns. Whether a printed identifier names the filer goes to same_tax_identifier(), so a document printing B-1234567-4 is recognised against a stored B12345674; a raw text search for the stored form would miss every punctuated print. Whether that value belongs to the party the reader filed it under goes to party_regions() – the same heading partition the address attribution uses – so a value is the issuing party’s because it is printed inside the issuing party’s block, never because it is near its heading.

Autoconsumo needs no carve-out here, and that is why containment was chosen. LIVA art. 9 is the one family where a taxpayer documents an operation directed at themselves, and it has no representation in this codebase. A document placing the filer on BOTH sides is the both-regions case, which yields no derivation and no finding — so this module asserts nothing about autoconsumo rather than asserting something false about it. Comparing the two identity slots alone would have answered ISSUED for such a document on slot order.

It suggests; it never decides. The returned kind is stamped on the draft as a suggestion and the operator’s --kind remains the decision. The cross-check that compares the two, and refuses when they disagree, is the consuming half and lives at the confirm boundary where both are in hand.