cadrumo.application.modelo._attribution_received_advisory module

Modelo 100 régimen-de-atribución omission advisory.

The socio-side attribution_received profile fact group is the typed home for a base imponible attributed to a member by an entity in the régimen de atribución de rentas (LIRPF arts. 86-89). That value is NOT auto-bound onto the M100 atribución casilla — casilla 1577 stays relation-canonical, and the cross-bucket attributed value enters the member’s own M100 via a documented manual --binding override. This module is the non-silent guard on that manual handoff: it emits a non-blocking ModeloVerificationFinding warning when the two halves of the handoff disagree, so a forgotten transcription surfaces loudly rather than under-declaring in silence (no-silent-under-declaration).

Two symmetric triggers, both ADVISORY / WARNING:

• Captured-but-unfolded: the profile declares attribution_received facts for the filing year, but the atribución casilla resolves empty — the member recorded the received share yet did not fold it into the M100.

• Declared-but-uncaptured: the atribución casilla carries a value, but no attribution_received facts back it for the filing year — an SC-membership signal (declared attributed income) with no provenance facts to explain it; the member is prompted to capture the facts.

See also

_append_revision_advisory_findings():

Verification collector that appends this advisory beside the reduction and objective-estimation advisories.

UserProfileRecord:

Active taxpayer profile the advisory reads attribution_received facts from.

WorkUnit:

Supplies the modelo, filing year, and bucket that bound the advisory.