AEAT modelo 296

This module adds a new report type for the Spanish tax authority (AEAT) called Modelo 296, an annual informative declaration of withholdings and payments on account of Non-Resident Income Tax. Users find it under the AEAT menu as "AEAT 296 model".

On the report form, once the report is calculated, a "Result" section shows four summary boxes: number of recipients, base of withholdings, withholdings, and withholdings entered. A "Detail by company" section lists one line per recipient.

When the user runs the calculation, the module reads the accounting entries linked to the taxes mapped for this model, groups them by recipient, and creates one detail line per recipient with the base and the withholding amount. It then fills the summary boxes automatically: the count of recipients and the totals of bases and withholdings.

Each detail line lets the user complete AEAT-specific data: whether the recipient is a physical or legal person, the nature of the income (money or in kind), the accrual date, the income key and subkey, mediator, issuer code, payment type, code type, securities account, pending flag, and the recipient's address, country of residence, tax residence country, birth date and birth place. Choosing a recipient automatically copies its address details from the contact record.

Finally, the module provides the official AEAT export configuration so the report can be exported in the required file format, and access is restricted by company.