cadrumo.core.tipos_actividad module

Closed value set for the AEAT Modelo 036 tipo de actividad.

Modelo 036 declares the taxpayer’s economic activity under a two-letter-plus-two-digit code, and the diseño de registro names the field only as Tabla without enumerating it. AEAT publishes the enumeration in the instrucciones instead, bundled under _data/corpus/aeat_official/instructions/modelo_036/ with its PROVENANCE.md. This enum is the single typed home for that closed set, declared in core per the core-authority discipline: closed axes live in core/, hydrate at boundaries, and are asserted as members in tests.

The table has two halves, and the split is load-bearing rather than cosmetic. The A series covers activities that ARE part of the hecho imponible of the Impuesto sobre Actividades Económicas; the B series covers activities that are NOT. The consequence is stated by AEAT in the same instructions: the epígrafe/sección IAE field is filled solo para las actividades comprendidas dentro de los códigos de actividad A01, A02, A03, A04 y A05, so a B-series filer never carries an IAE epígrafe and the epígrafe cannot serve as a discriminator for exactly the agrarian activities that would most need one.

What this axis is FOR: separating income by activity so a return that splits its casillas by activity type can route each row to the right one. The worked case is Modelo 131, where casilla 01 carries the estimación-objetiva volume and casilla 08 the agrarian one; without an activity axis the same rows would feed both and double-count. It is also the selector for the RIRPF art. 95 retención partitions, whose code-to-partition correspondence is registry data in the rirpf-art-95:selector-m036-* governed facts — never a mapping inlined here.

The correspondence does not cover art. 95 completely, and the gap is declared rather than hidden: art. 95.4.1.º fixes 1 % for engorde de porcino y avicultura specifically, while this table’s finest livestock grain is TipoActividad.B02_GANADERA with TipoActividad.A02_GANADERIA_INDEPENDIENTE beside it. Neither isolates porcino or avicultura. The registry carries that partition with an empty code set so a consumer meets the gap where it looks for the mapping.

See also

tipo_actividad_partitions

Reads the registry selectors and resolves a code to its art. 95 partition.

class TipoActividad(*values)

Bases: StrEnum

One Modelo 036 tipo-de-actividad code.

The value byte-equals the stored token, so a member compares, hashes, and JSON-serialises identically to its string.

Variables:

• A01_ARRENDADORES_BIENES_INMUEBLES – Arrendadores de bienes inmuebles.

• A02_GANADERIA_INDEPENDIENTE – Ganadería independiente. Subject to IAE, yet art. 95.4 counts it among the actividades agrícolas o ganaderas expressly (Se entenderán incluidas … a) La ganadería independiente), so it partitions with the B livestock code rather than against it.

• A03_RESTO_EMPRESARIALES – Resto de actividades empresariales.

• A04_ARTISTICAS_Y_DEPORTIVAS – Artísticas y deportivas — Sección Tercera of the IAE tarifas, which art. 95.2.a) counts as rendimientos de actividades profesionales alongside Sección Segunda.

• A05_PROFESIONALES – Profesionales — Sección Segunda of the IAE tarifas.

• B01_AGRICOLA – Agrícola.

• B02_GANADERA – Ganadera.

• B03_FORESTAL – Forestal.

• B04_PRODUCCION_DE_MEJILLON – Producción de mejillón.

• B05_PESQUERA – Pesquera.

A01_ARRENDADORES_BIENES_INMUEBLES

A02_GANADERIA_INDEPENDIENTE

A03_RESTO_EMPRESARIALES

A04_ARTISTICAS_Y_DEPORTIVAS

A05_PROFESIONALES

B01_AGRICOLA

B02_GANADERA

B03_FORESTAL

B04_PRODUCCION_DE_MEJILLON

B05_PESQUERA