cadrumo.domain.bienes_inversion package

Capital-goods IVA deduction-regularización register and annual/disposal computes.

Models the LIVA arts. 107-110 regularización de deducciones por bienes de inversión: a durable, cross-year BienesInversionIvaRegister, one BienInversionIvaRecord per capital good, the pure art-109 RegularizacionAnualResult computed for each supplied definitive prorrata percentage, and the pure art-110 RegularizacionTransmisionResult computed for a good disposed of during its regularisation window.

The register is a taxpayer-fact store (owned goods, acquisition year, cuota soportada, initial definitive prorrata percentage), sibling to domain.iva_compensation; the regulatory constants it consumes (the 4/9-year windows, the over-10-point gate, and the /5, /10 divisors) live in the central authoring surface core.external_constants, grounded verbatim in the bundled consolidated LIVA corpus.

Register-wide projection returns RegistroRegularizacionResult for the ordinary annual art-109 path: each art-108-eligible in-window good (not yet disposed of) is either computed into the proposed Modelo 303 casilla 43 / Modelo 390 regularización value when the current-year definitive prorrata fact is available, or reported as pending that separate input. A good recorded as disposed of in the projected year routes instead through compute_registro_transmisiones(), which folds the art-110 single (“única”) regularización for every remaining window year into the same casilla-43 total; art-110 carries no pending state — the disposal regime and acquisition-year facts are already on the record, so every disposed good is always computed. This domain module does not read the secure-object store or derive prorrata; application and persistence layers supply those facts.

See also

application.bienes_inversion

Profile-scoped service that declares and lists the persisted register.

adapters.persistence.profile.bienes_inversion

FINANCIAL secure-object repository that stores the register singleton.

application.calculations

Source resolver and advisory projection surfaces for the bienes_inversion_regularizacion calculation source.

domain.iva

Legal prorrata substrate that supplies the separate definitive percentage input; usage ratios are not a substitute.

Submodules