tax_conformance_kit 0.1.0 → 0.2.0

data/data/regulation/es/impuesto_estancias_turisticas/catalonia/barcelona_city/conformance/tourist_home_age_17_taxed.json

@@ -0,0 +1,28 @@
+{
+  "id": "es-catalonia-barcelona-city-tourist-home-age-17-taxed",
+  "description": "Barcelona city tourist-home stays tax 17-year-olds because only minors under 17 are exempt.",
+  "rule_set_path": "../2026-04-01.json",
+  "booking_input": {
+    "stay_date": "2026-09-10",
+    "nights": 3,
+    "adults": 1,
+    "children": 1,
+    "guests": [
+      { "age": 41, "role": "guest" },
+      { "age": 17, "role": "guest" }
+    ],
+    "property_location": {
+      "country_code": "ES",
+      "region_code": "ES-CT",
+      "locality_kind": "municipality",
+      "locality_code": "08019",
+      "locality_name": "Barcelona"
+    },
+    "accommodation_type": "tourist_home",
+    "subtotal": 900
+  },
+  "expected": {
+    "total_tax": 57.0,
+    "matched_rule_ids": ["es-ct-bcn-city-2026-tourist-home"]
+  }
+}

data/data/regulation/es/impuesto_estancias_turisticas/catalonia/rest_of_catalonia/2026-04-01.json

@@ -0,0 +1,183 @@
+{
+  "id": "es-catalonia-rest-of-catalonia-2026-04-01",
+  "domain": "tourist_tax",
+  "lifecycle": "reviewed",
+  "jurisdiction": {
+    "country_code": "ES",
+    "country_name": "Spain",
+    "region_code": "ES-CT",
+    "region_name": "Catalonia"
+  },
+  "assessment_policy": {
+    "period": "calendar_half_year",
+    "notes": "Catalonia files the IEET twice per year: 1-20 April for stays accrued from October through March, and 1-20 October for stays accrued from April through September."
+  },
+  "notes": "Reviewed fixture based on the Catalonia Tax Agency's official IEET quota table effective April 1, 2026 for the rest of Catalonia. Barcelona city is excluded explicitly through locality-code predicates. Minors under 17 are exempt and the tax is capped at seven stay units per person.",
+  "rules": [
+    {
+      "id": "es-ct-rest-2026-hotel-5-star",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-CT"
+      },
+      "valid_from": "2026-04-01",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["hotel_5_star", "luxury_hotel", "cruise"]
+      },
+      "predicates": [
+        {
+          "kind": "location.property_locality_code_not_in",
+          "params": { "values": ["08019"] }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 4.5,
+          "max_nights": 7,
+          "taxable_guest_age_gte": 17
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://atc.gencat.cat/es/tributs/ieet/quota-tributaria",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Rest of Catalonia rate from April 1, 2026: EUR 4.50 for 5-star and luxury hotels, campings de lujo, and cruises."
+    },
+    {
+      "id": "es-ct-rest-2026-hotel-4-star",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-CT"
+      },
+      "valid_from": "2026-04-01",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["hotel_4_star", "superior_hotel"]
+      },
+      "predicates": [
+        {
+          "kind": "location.property_locality_code_not_in",
+          "params": { "values": ["08019"] }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.8,
+          "max_nights": 7,
+          "taxable_guest_age_gte": 17
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://atc.gencat.cat/es/tributs/ieet/quota-tributaria",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Rest of Catalonia rate from April 1, 2026: EUR 1.80 for 4-star and 4-star superior hotels."
+    },
+    {
+      "id": "es-ct-rest-2026-tourist-home",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-CT"
+      },
+      "valid_from": "2026-04-01",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["tourist_apartment", "tourist_home", "private_room"]
+      },
+      "predicates": [
+        {
+          "kind": "location.property_locality_code_not_in",
+          "params": { "values": ["08019"] }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.75,
+          "max_nights": 7,
+          "taxable_guest_age_gte": 17
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://atc.gencat.cat/es/tributs/ieet/quota-tributaria",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Rest of Catalonia rate from April 1, 2026: EUR 1.75 for tourist-use homes, tourist apartments, and private-room establishments."
+    },
+    {
+      "id": "es-ct-rest-2026-hostel",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-CT"
+      },
+      "valid_from": "2026-04-01",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["hostel", "guesthouse", "boarding_house", "rural_lodging"]
+      },
+      "predicates": [
+        {
+          "kind": "location.property_locality_code_not_in",
+          "params": { "values": ["08019"] }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.8,
+          "max_nights": 7,
+          "taxable_guest_age_gte": 17
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://atc.gencat.cat/es/tributs/ieet/quota-tributaria",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Rest of Catalonia rate from April 1, 2026: EUR 0.80 for hostels, pensions, guesthouses, rural tourism, and similar categories."
+    },
+    {
+      "id": "es-ct-rest-2026-camping",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-CT"
+      },
+      "valid_from": "2026-04-01",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["camping", "camping_luxury"]
+      },
+      "predicates": [
+        {
+          "kind": "location.property_locality_code_not_in",
+          "params": { "values": ["08019"] }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.9,
+          "max_nights": 7,
+          "taxable_guest_age_gte": 17
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://atc.gencat.cat/es/tributs/ieet/quota-tributaria",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Rest of Catalonia rate from April 1, 2026: EUR 0.90 for campsites and campings de lujo."
+    }
+  ]
+}

data/data/regulation/es/impuesto_estancias_turisticas/catalonia/rest_of_catalonia/conformance/barcelona_city_excluded.json

@@ -0,0 +1,24 @@
+{
+  "id": "es-catalonia-rest-barcelona-city-excluded",
+  "description": "The rest-of-Catalonia ruleset excludes Barcelona city's locality code.",
+  "rule_set_path": "../2026-04-01.json",
+  "booking_input": {
+    "stay_date": "2026-07-20",
+    "nights": 2,
+    "adults": 2,
+    "children": 0,
+    "property_location": {
+      "country_code": "ES",
+      "region_code": "ES-CT",
+      "locality_kind": "municipality",
+      "locality_code": "08019",
+      "locality_name": "Barcelona"
+    },
+    "accommodation_type": "hotel_4_star",
+    "subtotal": 500
+  },
+  "expected": {
+    "total_tax": 0,
+    "matched_rule_ids": []
+  }
+}

data/data/regulation/es/impuesto_estancias_turisticas/catalonia/rest_of_catalonia/conformance/girona_hotel_4_star.json

@@ -0,0 +1,28 @@
+{
+  "id": "es-catalonia-rest-girona-hotel-4-star",
+  "description": "A Girona 4-star hotel outside Barcelona city uses the rest-of-Catalonia IEET tariff.",
+  "rule_set_path": "../2026-04-01.json",
+  "booking_input": {
+    "stay_date": "2026-07-20",
+    "nights": 2,
+    "adults": 2,
+    "children": 0,
+    "guests": [
+      { "age": 42, "role": "guest" },
+      { "age": 36, "role": "guest" }
+    ],
+    "property_location": {
+      "country_code": "ES",
+      "region_code": "ES-CT",
+      "locality_kind": "municipality",
+      "locality_code": "17079",
+      "locality_name": "Girona"
+    },
+    "accommodation_type": "hotel_4_star",
+    "subtotal": 500
+  },
+  "expected": {
+    "total_tax": 7.2,
+    "matched_rule_ids": ["es-ct-rest-2026-hotel-4-star"]
+  }
+}

data/data/regulation/es/impuesto_turismo_sostenible/balearic_islands/2025-05-17.json

@@ -0,0 +1,166 @@
+{
+  "id": "es-balearic-islands-2025-05-17",
+  "domain": "tourist_tax",
+  "lifecycle": "reviewed",
+  "jurisdiction": {
+    "country_code": "ES",
+    "country_name": "Spain",
+    "region_code": "ES-IB",
+    "region_name": "Illes Balears"
+  },
+  "assessment_policy": {
+    "period": "calendar_quarter",
+    "notes": "ATIB files the Balearic tourist-stay tax by quarter using model 700."
+  },
+  "notes": "Reviewed fixture based on the consolidated Balearic tourist-stay tax law and ATIB guidance. Guests under 16 are exempt. A 75% seasonal reduction applies from 1 November through 30 April, and from the ninth day onward the quota is reduced by 50%.",
+  "rules": [
+    {
+      "id": "es-ib-2025-hotel-4-star-high-season",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-IB"
+      },
+      "valid_from": "2025-05-17",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["hotel_4_star", "superior_hotel"]
+      },
+      "predicates": [
+        {
+          "kind": "stay.seasonal_window",
+          "params": {
+            "start_mmdd": "05-01",
+            "end_mmdd": "10-31"
+          }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night_discount_after_nights",
+        "params": {
+          "amount": 3.0,
+          "discount_start_night": 9,
+          "discount_multiplier": 0.5,
+          "taxable_guest_age_gte": 16
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2016-4175",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Balearic Islands high-season rate: EUR 3.00 for 4-star hotels and 3-star superior hotels. The law reduces the quota by 50% from the ninth day onward."
+    },
+    {
+      "id": "es-ib-2025-hotel-4-star-low-season",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-IB"
+      },
+      "valid_from": "2025-05-17",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["hotel_4_star", "superior_hotel"]
+      },
+      "predicates": [
+        {
+          "kind": "stay.seasonal_window",
+          "params": {
+            "start_mmdd": "11-01",
+            "end_mmdd": "04-30"
+          }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night_discount_after_nights",
+        "params": {
+          "amount": 0.75,
+          "discount_start_night": 9,
+          "discount_multiplier": 0.5,
+          "taxable_guest_age_gte": 16
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2016-4175",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Low season applies a 75% reduction to the EUR 3.00 high-season rate, yielding EUR 0.75 before the ninth-day discount."
+    },
+    {
+      "id": "es-ib-2025-tourist-home-high-season",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-IB"
+      },
+      "valid_from": "2025-05-17",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["tourist_home", "tourist_apartment", "vacation_rental"]
+      },
+      "predicates": [
+        {
+          "kind": "stay.seasonal_window",
+          "params": {
+            "start_mmdd": "05-01",
+            "end_mmdd": "10-31"
+          }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night_discount_after_nights",
+        "params": {
+          "amount": 2.0,
+          "discount_start_night": 9,
+          "discount_multiplier": 0.5,
+          "taxable_guest_age_gte": 16
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2016-4175",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Balearic Islands high-season rate: EUR 2.00 for tourist homes, holiday rentals, and tourist apartments."
+    },
+    {
+      "id": "es-ib-2025-tourist-home-low-season",
+      "location_scope": {
+        "country_code": "ES",
+        "region_code": "ES-IB"
+      },
+      "valid_from": "2025-05-17",
+      "valid_to": null,
+      "applies_to": {
+        "accommodation_types": ["tourist_home", "tourist_apartment", "vacation_rental"]
+      },
+      "predicates": [
+        {
+          "kind": "stay.seasonal_window",
+          "params": {
+            "start_mmdd": "11-01",
+            "end_mmdd": "04-30"
+          }
+        }
+      ],
+      "calculation": {
+        "kind": "generic.per_person_per_night_discount_after_nights",
+        "params": {
+          "amount": 0.5,
+          "discount_start_night": 9,
+          "discount_multiplier": 0.5,
+          "taxable_guest_age_gte": 16
+        },
+        "currency": "EUR"
+      },
+      "source": {
+        "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2016-4175",
+        "reviewed_at": null
+      },
+      "confidence": "reviewed",
+      "notes": "Low season applies a 75% reduction to the EUR 2.00 high-season rate, yielding EUR 0.50 before the ninth-day discount."
+    }
+  ]
+}

data/data/regulation/es/impuesto_turismo_sostenible/balearic_islands/conformance/palma_hotel_4_star_high_season_long_stay.json

@@ -0,0 +1,32 @@
+{
+  "id": "es-balearic-palma-hotel-4-star-high-season-long-stay",
+  "description": "Balearic high-season stays charge the first eight nights in full and reduce nights 9+ by 50%; guests under 16 remain exempt.",
+  "rule_set_path": "../2025-05-17.json",
+  "booking_input": {
+    "stay_date": "2026-07-10",
+    "nights": 10,
+    "adults": 2,
+    "children": 1,
+    "guests": [
+      { "age": 40, "role": "guest" },
+      { "age": 34, "role": "guest" },
+      { "age": 14, "role": "guest" }
+    ],
+    "property_location": {
+      "country_code": "ES",
+      "region_code": "ES-IB",
+      "locality_kind": "municipality",
+      "locality_name": "Palma"
+    },
+    "operator": {
+      "legal_country_code": "NL",
+      "legal_name": "Canal Stays BV"
+    },
+    "accommodation_type": "hotel_4_star",
+    "subtotal": 2200
+  },
+  "expected": {
+    "total_tax": 54.0,
+    "matched_rule_ids": ["es-ib-2025-hotel-4-star-high-season"]
+  }
+}

data/data/regulation/es/impuesto_turismo_sostenible/balearic_islands/conformance/tourist_home_low_season.json

@@ -0,0 +1,27 @@
+{
+  "id": "es-balearic-tourist-home-low-season",
+  "description": "Balearic low-season tourist-home stays apply the 75% seasonal reduction to the base per-person nightly rate.",
+  "rule_set_path": "../2025-05-17.json",
+  "booking_input": {
+    "stay_date": "2026-11-15",
+    "nights": 3,
+    "adults": 2,
+    "children": 0,
+    "guests": [
+      { "age": 31, "role": "guest" },
+      { "age": 29, "role": "guest" }
+    ],
+    "property_location": {
+      "country_code": "ES",
+      "region_code": "ES-IB",
+      "locality_kind": "municipality",
+      "locality_name": "Sant Antoni de Portmany"
+    },
+    "accommodation_type": "tourist_home",
+    "subtotal": 700
+  },
+  "expected": {
+    "total_tax": 3.0,
+    "matched_rule_ids": ["es-ib-2025-tourist-home-low-season"]
+  }
+}

data/data/regulation/nl/gemeentelijke_verordening/aa_en_hunze/2024-11-29.json

@@ -0,0 +1,64 @@
+{
+  "id": "nl-aa_en_hunze-2024-11-29",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "period": "calendar_year",
+    "minimum_assessment_amount": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article."
+  },
+  "rules": [
+    {
+      "id": "2024-11-29-rate-1",
+      "municipality_code": "1680",
+      "municipality_name": "Aa en Hunze",
+      "region_code": "",
+      "valid_from": "2024-11-29",
+      "valid_to": "2025-11-27",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.55
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR727133/1",
+        "cvdr_id": "CVDR727133",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "reviewed_at": null,
+        "reviewer": ""
+      },
+      "confidence": "scraped",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 6"
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/aa_en_hunze/2025-11-28.json

@@ -0,0 +1,64 @@
+{
+  "id": "nl-aa_en_hunze-2025-11-28",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "minimum_assessment_amount": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article.",
+    "period": "calendar_year"
+  },
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.55
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-11-28-rate-1",
+      "municipality_code": "1680",
+      "municipality_name": "Aa en Hunze",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 6",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR747131",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR747131/1"
+      },
+      "valid_from": "2025-11-28",
+      "valid_to": null
+    }
+  ]
+}