AEAT modelo 115

This module adds a new report type for the Spanish tax authority (AEAT) Model 115, which covers withholding taxes on income from renting or subletting urban properties.

Users find it under the AEAT menu as "AEAT 115 model". From there they create a report, choose the year and period, and press Calculate. Odoo then gathers the relevant tax lines from accounting entries and fills in the boxes automatically: - Box [01] counts the number of recipients (distinct partners). - Box [03] sums the withholding amounts. - Box [05] is the result, calculated as box [03] minus box [04] (fees to compensate from previous declarations).

Box [04] is entered manually and is only editable when the report is calculated and is a complementary statement.

The result type (to enter, direct debit, to enter on CCT, or to return) is set automatically after calculation: negative results become "To return", positive ones become "To enter". Odoo blocks saving an inconsistent combination, for example a positive result with "To return". When confirming a report that involves a charge or a refund, a bank account must be selected, otherwise an error is shown.

The module also provides the official export configuration to generate the AEAT 115 file, including the company identification, amounts, complementary declaration data and bank account. Access is limited to the AEAT accounting group, and reports are restricted to the user's companies.