cadrumo.domain.iva.m303_settlement module

LIVA annual-settlement timing for Modelo 303 regularisation flows.

m303_annual_settlement_period_order(period, *, authority=None)

Return the legal annual-settlement order for one Modelo 303 period.

The annual prorrata and capital-goods regularisations belong to the last liquidation of the calendar year (LIVA arts. 105 and 110). That is the final declared quarter for quarterly filers and the final declared month for monthly filers (RD 1624/1992 art. 71.3). Earlier periods have no order.

Raises:

• RegistryValidationError – When the period is not a Modelo 303 quarterly or monthly liquidation period.

• NoRevisionForPeriodError – When no Modelo 303 revision declares the period.

Return type:

int | None

Parameters:

• period (Period)

• authority (PinnedAuthorityOperation | None)

is_m303_annual_settlement_period(period, *, authority=None)

Return whether the typed period is a legal Modelo 303 annual settlement.

Return type:

bool

Parameters:

• period (Period)

• authority (PinnedAuthorityOperation | None)

m303_annual_settlement_order_key(period, captured_at, *, authority=None)

Return the legal settlement precedence key for an observed source period.

Within the settlement form the later capture wins. Non-settlement periods have no key and must not participate in annual carry selection.

Return type:

tuple[int, datetime] | None

Parameters:

• period (Period)

• captured_at (datetime)

• authority (PinnedAuthorityOperation | None)