cadrumo.application.modelo._m720_redeclaration_gate module

Verify-time Modelo 720 foreign-asset re-declaration gate.

RD 1065/2007 arts. 42-bis.5 / 42-ter.5 / 54-bis.7 re-impose the declaration obligation on an already-declared foreign-asset bloque once its year-end valuation grows more than the re-declaration delta over the last declared baseline. A taxpayer who holds the position but omits it from the current Modelo 720 under-declares silently: the omitted row simply is not there, so no formula, total, or export gate can notice its absence.

This module turns that omission into an operator-visible, non-blocking advisory at verify time by comparing three independent projections of one filing year: the prior-year declared baseline carried through the revision’s previous_filing bindings, the per-asset-row valuation evidence persisted on the revision, and the operator’s own declared casilla inputs. The declaration and the evidence come from different channels; were both read from one source the omitted-position test could never be satisfied.

modelo_720_redeclaration_findings(*, work_unit, revision, observation_repository, iva_history_repository, operation)[source]

Return non-blocking re-declaration advisories for the Modelo 720 draft under verification.

Returns an empty tuple for any other modelo, when the coordinate selects no registry revision, when no prior-year baseline carries, or when the revision holds no foreign-asset row evidence to judge the declaration against. There is nothing independent to compare in those cases, and a fabricated zero baseline would manufacture advisories on first-year filings.

Core types: CalculationRevision.

Return type:

tuple[ModeloVerificationFinding, ...]

Parameters: