cadrumo.domain.calculations.registry.withholding296_bindings module

Modelo 296 perceptor row-set binding helpers.

Modelo 296 (IRNR retenciones, resumen anual) declares its own clave vocabulary – numeric renta-type claves with D/E naturaleza – which the shared WithholdingObservation cannot carry, so this family holds its own observation type and selector validation.

class Withholding296Observation(**data)

Bases: BaseModel

One Modelo 296 perceptor row: IRNR renta plus the payer’s retentions.

Parameters:

data (Any)

source_id: str

perceptor_tax_id: TaxIdIdentityToken

representative_tax_id: TaxIdIdentityToken | None

persona_juridica_flag: str | None

perceptor_legal_name: str

codigo_bic: str | None

fecha_devengo: str | None

naturaleza: str

clave: str

subclave: str

base_retenciones: Decimal

porcentaje_retencion: Percentage

retencion_practicada: Decimal

perceptor_mediador_flag: str | None

codigo: str | None

codigo_emisor: str | None

pago: int | None

tipo_codigo: str | None

codigo_cuenta: str | None

pendiente_flag: str | None

accrual_year: int | None

fecha_inicio_prestamo: str | None

fecha_vencimiento_prestamo: str | None

compensaciones: Decimal

garantias: Decimal

otros_importes: Decimal

direccion_perceptor: str | None

ingreso_a_cuenta_repercutido: Decimal

nif_pagador_anterior: TaxIdIdentityToken | None

procedimiento_especial_flag: str | None

clave_mercado: str | None

codigo_lei: str | None

nif_pais_residencia: TaxIdIdentityToken | None

fecha_nacimiento: str | None

ciudad_nacimiento: str | None

codigo_pais: CountryCodeAlpha2 | None

pais_residencia_fiscal: CountryCodeAlpha2 | None

transaction_date: date

class Withholding296Provider(**data)

Bases: BaseModel

The Modelo 296 non-resident withholding provider over its perceptor rows.

Parameters:

data (Any)

kind: Literal[BindingSourceKind.WITHHOLDING296]

fact: _Withholding296Fact

claves: tuple[str, ...]

row_field: _Withholding296RowField | None

grouping: Literal['per_perceptor'] | None

record: str | None

data_type: ExportFieldDataType | None

validate_withholding296_binding_selector_shape(binding)

Validate a withholding296 binding’s selector shape and fact/aggregation invariants.

Return type:

list[str]

Parameters:

binding (BindingDefinition)