cadrumo.core.iva_category_resolution module

The closed outcome axis for resolving one document’s IVA category.

One enum. It names how the category on a confirmed record was established – or why it was not – so a later reader can tell a rule-table verdict from the issuer’s own written declaration from a document that contradicts itself.

The distinction is not bookkeeping. Those three states carry different evidentiary weight and different remedies: a verdict is reproducible from the operation’s facts, a declaration rests on a code only the issuing system wrote, and a contradiction is a question for the person holding the paper.

class IvaCategoryOutcome(*values)

Bases: StrEnum

How one document’s IVA category was established, or why it was not.

Deliberately without a “probable” or “best guess” member, matching the legend axis it sits beside: either something established the category or nothing did, and a threshold between those two would be an invention.

CORROBORATED

The rule table and the document’s own declared code agree.

The strongest state available: the operation’s facts reach a category independently, and the issuing system wrote the same one into the record.

CLASSIFIED

The rule table placed the operation and the document declared no code.

The ordinary path for a domestic invoice. A standard-rated supply carries no special category code by design – the rate is the meaning – so there is nothing to corroborate against and nothing missing.

RATE_INFERRED

The rule table could not place the operation and the tier charged settled it.

The weakest state that still yields a category, and it is named so it can be told apart from the others rather than blending in. The table refuses whenever a party’s IVA territory is unestablished, and an ordinary domestic Spanish invoice frequently prints no country at all – so that refusal falls on the commonest document there is. Leaving those records with no declared treatment is not neutral: the invoice decomposition contract refuses an undeclared record, and the renta income path then contributes the row’s bank cash instead of its ingresos íntegros, dropping the base, the cuota and the retención from the figure that reaches the declaration.

What carries the inference is the charged tax itself, not a default: Spanish repercutido IVA at a registered Spanish tier is charged on operations inside the Spanish IVA territory, and Canarias and Ceuta y Melilla levy IGIC and IPSI rather than IVA. A document that charged a registered Spanish rate has therefore said something about itself that a blank country field did not retract.

It remains an inference and this member is what names it as one.

Naming it is not yet showing it, and the gap is stated rather than implied. Nothing persists this outcome and no operator surface reads it: the confirmed record carries the resolved category and not the rung it came from, so a record resting on the inference is presently indistinguishable from one the rule table placed outright. Enumerating them requires re-running the resolution, not querying a store. Until a surface carries it, treat this member as an internal distinction and not as a disclosure to the taxpayer.

DECLARED

The document’s own code established it and the rule table could not.

The reverse-charge, exempt and zero-rated population. Those treatments turn on facts a printed page does not carry, so the table refuses; the code is the issuing system’s own record-level declaration and is the only evidence that separates them from an ordinary zero-cuota supply.

UNSUPPORTED_RELIEF

The document claimed a relief resting on an establishment nothing established.

Two declared treatments relieve a supply of Spanish output IVA purely on where the counterparty is – an entrega intracomunitaria under LIVA art. 25 and an export under art. 21. When the rule table cannot place the operation, the document’s own code would otherwise be taken at face value, and the rate-tier corroboration is silent on every non-domestic category by construction. So an unplaceable counterparty reached a relieved category with nothing disagreeing anywhere.

Distinct from CONTRADICTED because nothing disagrees. A contradiction says the document is wrong somewhere; this says the document may be perfectly right and the evidence does not reach the claim. The two take different remedies – one asks which half to believe, the other asks for the establishment – so collapsing them would send an operator to re-read a page that was never the problem.

Carries no category, on the same terms as its siblings: a relieved category honoured on absent evidence is a zero-rated supply nobody could place, and that is under-declaration produced by treating silence as proof.

CONTRADICTED

The declared code and the operation’s other evidence cannot both be true.

Carries NO category, on the same terms the legend axis withholds one: the document disagrees with itself, which half is wrong is not decidable from the page, and a caller holding a value would use it while ignoring the conflict. A wrong category is worse than an absent one – an absent category asks the operator and a wrong one does not.

UNRESOLVED

Nothing established a category.

The rule table refused for want of an input and the document declared no code. An honest blank rather than a default: a category invented here would be indistinguishable, downstream, from one the evidence supported.