cadrumo.domain.contribuyente.deduccion_maternidad module

Art. 81 LIRPF deducción maternidad computation helpers.

Pure-domain arithmetic; no entrypoint or CLI dependencies. compute_deduccion_maternidad_0611() reads its dated operands from the governed-facts authority and derives the raised post-birth alta cap from the ordinary cap plus the applicable increment.

compute_deduccion_maternidad_0611(meses_por_hijo, *, filing_year, alta_posterior_hijos=frozenset({}), authority=None)

Compute Art. 81 LIRPF deducción maternidad from per-hijo meses pairs.

The ordinary formula multiplies each child’s eligible months by the dated monthly parameter and caps it at the dated annual parameter.

A hijo_id named in alta_posterior_hijos additionally receives the Art. 81.1 post-birth alta increment for the one calendar month completing the 30-day minimum contribution period, ONLY for filing_year from a revision that declares the increment: its total adds that increment on top of the ordinary monthly accrual (the completion month is counted once at the ordinary rate, already inside meses, and once again here), and its cap is raised to derived annual cap. Every other pair, and every pair for an earlier filing year, keeps the ordinary rate and cap untouched — the increment can only ever ADD to a hijo’s total, never substitute for it.

Returns an integer euros amount.

Return type:

int

Parameters:

• meses_por_hijo (list[tuple[str, int]])

• filing_year (int)

• alta_posterior_hijos (Container[str])

• authority (GovernedFactSource | None)