cadrumo.domain.transactions.volumen_ingresos module

Whether a receipt belongs in the volumen de ingresos a pago fraccionado is fixed on.

One predicate, so the art. 110.1.c) exclusion is applied identically everywhere and a consumer never re-derives it from the concept’s name. That last part is the trap this module exists to remove: SUBVENCION_CORRIENTE and SUBVENCION_CAPITAL share a prefix and land on opposite sides of the rule, so anything keyed on the word “subvención” gets exactly one of them wrong, and it is the inclusion that breaks — a filer’s operating subsidy silently dropped out of the declared volume.

See also

ConceptoIngreso

The closed set this reads.

counts_toward_volumen_de_ingresos(concepto, *, effective_date, authority=None)[source]

Return whether a receipt of this concept belongs in the volumen de ingresos.

Grounded in RD 439/2007 art. 110.1.c) — el 2 por ciento del volumen de ingresos del trimestre, excluidas las subvenciones de capital y las indemnizaciones — and in the AEAT Modelo 131 instrucciones for casilla 05, which state the inclusion side explicitly: incluidas las subvenciones corrientes y excluidas las subvenciones de capital y las indemnizaciones.

Parameters:

  • concepto (ConceptoIngreso | None) – The declared concept, or None when the operator declared none.

  • effective_date (date) – Filing-period coordinate for the governed exclusion fact.

  • authority (GovernedFactSource | None) – Optional validated authority used to resolve that fact.

Return type:

bool

Returns:

True for ordinary income, for a subvención corriente, and for an undeclared concept; False for a subvención de capital or an indemnización.

None counting as included is a deliberate direction for the error to point. An unmarked receipt is far more likely to be ordinary than exceptional, and the alternative — treating silence as exclusion — would drop real income out of a declared volume. The cost is that an unmarked capital subsidy over-declares, which is the tolerable side of a rule that cannot be inferred from the row.

counts_toward_art_109_activity_income(concepto, *, effective_date, authority=None)[source]

Return whether a receipt belongs in the Art. 109 retention-coverage base.

Grounded in RD 439/2007 art. 109.3 and 109.4 – al menos el 70 por ciento de los ingresos procedentes de la explotación, con excepción de las subvenciones corrientes y de capital y de las indemnizaciones, fueron objeto de retención o ingreso a cuenta.

Distinct from counts_toward_volumen_de_ingresos() on purpose. That predicate serves art. 110.1.c), which keeps subvenciones corrientes IN the base; this one takes them out. The two provisions genuinely disagree, so they get two predicates rather than one with a flag – a flag would put the choice at the call site, which is where it would eventually be got wrong.

Parameters:

  • concepto (ConceptoIngreso | None) – The declared concept, or None when the operator declared none.

  • effective_date (date) – Filing-period coordinate for the governed exclusion fact.

  • authority (GovernedFactSource | None) – Optional validated authority used to resolve that fact.

Return type:

bool

Returns:

True for ordinary income and for an undeclared concept; False for a subvención of either kind and for an indemnización.