cadrumo.core.concepto_ingreso module¶

Closed value set for the income concept a receipt carries.

Some calculation bases are not “everything that came in”. RD 439/2007 art. 110.1.c) fixes the agrarian pago fraccionado at el 2 por ciento del volumen de ingresos del trimestre, excluidas las subvenciones de capital y las indemnizaciones, and the AEAT Modelo 131 instrucciones say the same thing from the other side, naming what stays in:

Consignaremos en esta casilla el volumen de ingresos del trimestre por el que se realiza el pago fraccionado, incluidas las subvenciones corrientes y excluidas las subvenciones de capital y las indemnizaciones.

That sentence is the whole reason this typed axis exists. The distinction it draws is not between subsidies and other income — it is inside subsidies: a subvención corriente counts and a subvención de capital does not. No amount, category, counterparty or date on a ledger row can tell those two apart, so the concept has to be declared, and nothing else in the taxonomy carries it. The Modelo 347 operation catalogue has a subvenciones_y_ayudas kind, but that is a Modelo 347 clave describing an operation with a counterparty, not a statement about whether a receipt belongs in a base.

Absence means ordinary income, deliberately. The overwhelming majority of receipts are ordinary trading income, and a taxpayer who never touches the field must still have a correct base; defaulting the other way would drop real income out of a declared volume, which is the silent under-declaration this project treats as the worst failure mode. The cost of that choice is stated rather than hidden: a subvención de capital that the operator never marks is included and over-declares. That is the direction the error has to point, because an unmarked receipt is far more likely to be ordinary than exceptional.