cadrumo.domain.iva.regime_legend module

The statutory mentions an invoice must print, and what each one declares.

Spanish law does not leave the regime of an operation to be inferred from its numbers. RD 1619/2012 art. 6.1 obliges the issuer to print a specific mención whenever certain regimes apply, so for those cases the paper states the regime in words the law itself fixes. That is what makes this axis transcribable at all: a reading stage can copy a printed phrase, and copying is the only thing it is allowed to do.

Why this exists as data rather than as prose in two places. The compiled extraction prompt needs the vocabulary as a recognition aid, and the downstream deterministic classifier needs the same vocabulary to map a transcribed phrase onto a category. Two hand-maintained lists that happen to agree today is the defect this closes – the same defect the field-form contract closed for the shape of a value, on the axis of its meaning.

The phrases are quoted from the governed consolidated text, not authored: art. 6.1 puts each one in guillemets, and resolve_regime_legends() carries those exact strings for the caller’s selected date. Nothing here paraphrases a statute.

The exempt case is deliberately absent, and that absence is load-bearing. Art. 6.1.j does not fix a phrase for an exempt operation; it requires a REFERENCE to the provision that grants the exemption, so an exempt invoice may print “exenta art. 20 LIVA”, “operación exenta según art. 25” or the Directive’s article, and no canonical string exists to match. Inventing one would manufacture a mandated mention the regulation does not mandate, and matching against it would then look authoritative while being an author’s guess. Exempt operations are therefore not derivable from a legend and fall to the classifier’s absent state.

A legend is the issuer’s declaration, never a licence to compute. Matching a printed phrase yields the regime the issuer states; it does not license deriving an amount, a rate, or a category the phrase does not name.

See also

IvaCategory

The closed catalogue a legend resolves into.

registry_category_projection()

The registry category projection used to identify categories whose invoices carry no printed tax line.

class RegimeLegend(**data)[source]

Bases: BaseModel

One statutory mention, and what printing it declares about the operation.

Variables:

  • phrase – The mention exactly as RD 1619/2012 art. 6.1 fixes it, quoted from the bundled consolidated text. Lower-cased there and here, and carrying its accents. A document printing it in capitals, wrapped across a line, or with its accents lost by the text layer still matches: the match folds case, collapses whitespace runs and folds combining accents away, rather than carrying spelling variants as extra rows. Nothing beyond those three is normalised, and the whole multi-word phrase is what matches – never a token of it. Two mentions that differ only by an accent would become one form under that fold, so the vocabulary is refused whole rather than indexed if any pair collides.

  • provision – The art. 6.1 letter that mandates this mention, so a value derived from it can cite the provision that put it on the page.

  • declares – The category the mention declares, or None when the mention is real and mandated but says nothing about the IVA category. A self-billing mention is the worked case: art. 6.1.l obliges it whenever the recipient issues the invoice, which is a fact about WHO wrote the document and carries no category at all.

  • expects_repercutido_line – Whether an invoice printing this mention should also carry a repercutido rate and cuota. False for the mentions whose whole point is that the issuer charges no Spanish IVA, which is what lets a contradiction be detected rather than averaged over.

Parameters:

data (Any)

phrase: str
provision: str
declares: IvaCategory | None
expects_repercutido_line: bool
resolve_regime_legends(*, operation, effective_date)[source]

Resolve every mandated mention from the selected operation generation.

The registry fact and its IVA-category dependency are both addressed through operation at the caller’s dated filing coordinate. Importing this module performs no authority I/O and creates no process-wide vocabulary.

Return type:

tuple[RegimeLegend, ...]

Parameters:
regime_legend_phrases(legends)[source]

Return every phrase from a caller-selected registry vocabulary.

Exposed so the compiled prompt renders phrases from the same operation-derived declarations the deterministic classifier receives, rather than restating them at an adapter boundary.

Parameters:

legends (tuple[RegimeLegend, ...]) – The dated declarations already resolved by the caller.

Return type:

tuple[str, ...]

Returns:

The phrases in declaration order.