cadrumo.core.export_exemption_reason module

Closed vocabulary for why a casilla is exempt from the fichero-BOE completeness gate.

The pre-write completeness gate demands a value on disk for every casilla that is a calculation RESULT or is schema-required, intersected with the set the official record design files a slot for. A casilla outside that intersection is exempt — and until this enum existed, exemption was expressed by ABSENCE: the casilla simply carried no export_refs and no export field pointed at it. Absence carries no reason, so the gate could not distinguish a casilla that genuinely cannot reach a box from one that SHOULD reach a box and was never annotated. The second case is a silent under-declaration wearing the same shape as the first.

Every other safety surface in this tree makes the reason declared data — the dependency classifications, the deferred source kinds, the alternative-measure declaration. This closes the same loop for export exemption: a casilla the gate would otherwise demand, but which the record design does not carry, must say WHY, and registry build refuses it otherwise.

The members are not interchangeable and each was forced by a real adjudication against a bundled AEAT Diseño de Registros; do not add one without the same evidence. In particular ExportExemptionReason.RECORD_BLOCK_NOT_MODELLED records a KNOWN GAP rather than a settled absence, so it is the member to grep for when asking what the application still does not file.

Hydration happens at the registry boundary: domain.calculations.registry.load_registry_tree hands the TOML token to strict schema validation, which resolves it to a member here.

See also

CasillaDefinition

Declares the reason on the casilla via export_exemption_reason.

ExportLayoutFormat

The wire shape whose FIXED_WIDTH member the completeness gate binds.

class ExportExemptionReason(*values)

Bases: StrEnum

Declared reasons a manifest casilla files no slot on the official record.

Members carry the exact tokens the registry TOML stores, so hydration is a behaviour-preserving lift: a member compares, hashes, and JSON-serialises identically to the string it replaces.

NOT_IN_RECORD_DESIGN

The official Diseño de Registros carries no field for this concept.

The worked case is a carry-forward seed: Modelo 130’s saldo-negativo-fin-periodo is the end-of-period negative balance the NEXT quarter consumes through its own box. The design’s box [15] is the INPUT of prior negatives, a different concept; the end-of-period balance itself is never printed, so no annotation could ever route it to a slot.

INTERNAL_INTERMEDIATE

App-internal calculation support with no AEAT counterpart at all.

Distinct from NOT_IN_RECORD_DESIGN, which names a real taxpayer-facing concept AEAT chose not to print. This names a quantity that exists only because the application materialised it — a regulatory ceiling a verification predicate bounds against, or an intermediate a downstream formula references. A casilla declaring internal_only already asserts this and needs no separate reason.

PRE_POPULATED_BY_AEAT

AEAT fills the box from third-party data the application does not hold.

The box EXISTS on the record design and the taxpayer does file it, but its value originates outside this application — Modelo 100 casilla 0599 is pre-populated from third-party Modelo 190 withholding data. Modelling it by omission was indistinguishable from an oversight, which is the specific confusion this member removes.

FILED_VIA_BINDING_FIELD

The value reaches the record through a binding-addressed field.

The record design carries the field and the export DOES write it, but the layout addresses the slot by binding rather than by casilla_id, so a casilla-keyed representability scan cannot see it. Modelo 720’s ejercicio (positions 5-8) and declaración complementaria/sustitutiva (121-122) are written exactly this way. This is the one member that asserts the value IS filed, so a casilla declaring it must be reachable through some binding.

FEEDS_ADDRESSED_CASILLA

A semantic aggregate whose figure the record files through a downstream box.

Modelo 303’s iva.cuota-devengada-total is the aggregation layer; official box 27 is the slot, and its formula reads the aggregate. Demanding the aggregate carry its own slot would be wrong — it has none — while the figure is filed all the same.

This is the one member whose claim the registry-build gate VERIFIES rather than accepts: it walks the formula graph and refuses the declaration unless the casilla really does reach a casilla the record addresses. The exemption is then safe by construction, because that downstream box is itself inside the completeness gate’s required set, so a lost figure still refuses the export.

RECORD_BLOCK_NOT_MODELLED

The design has a block for it that the application does not yet model.

A KNOWN GAP, not a settled absence. Modelo 303’s prorratas page declares boxes [500]-[504], and the application computes a prorrata percentage but models none of that page — it does not hold the per-CNAE inputs the block requires. Declaring the gap keeps it greppable instead of letting it wear the same silence as a concept AEAT never prints.