Model303 Nueva versión para Core 2025

Controller/ListRegularizacionImpuesto.php

@@ -49,39 +49,47 @@ protected function createViews(): void
         $this->createViewsModel390();
     }
 
+    /**
+     * Create the list view for Model 303.
+     *
+     * @param string $viewName
+     * @return void
+     */
     protected function createViewsModel303(string $viewName = 'ListRegularizacionImpuesto'): void
     {
+        $exercises = $this->codeModel->all('ejercicios', 'codejercicio', 'nombre');
         $this->addView($viewName, 'RegularizacionImpuesto', 'model-303', 'fa-solid fa-book')
+            // Search and Orderby
+            ->addSearchFields(['codsubcuentaacr', 'codsubcuentadeu'])
             ->addOrderBy(['fechainicio'], 'start-date', 2)
             ->addOrderBy(['codejercicio||periodo'], 'period')
-            ->addSearchFields(['codsubcuentaacr', 'codsubcuentadeu']);
-
-        // añadimos filtros
-        $this->addFilterSelectWhere($viewName, 'status', [
-            ['label' => Tools::lang()->trans('model-303'), 'where' => [new DataBaseWhere('periodo', 'Y', '!=')]]
-        ]);
-
-        $this->addFilterSelect($viewName, 'idempresa', 'company', 'idempresa', Empresas::codeModel());
-
-        $exercises = $this->codeModel->all('ejercicios', 'codejercicio', 'nombre');
-        $this->addFilterSelect($viewName, 'codejercicio', 'exercise', 'codejercicio', $exercises);
+            // Filters
+            ->addFilterSelect('idempresa', 'company', 'idempresa', Empresas::codeModel())
+            ->addFilterSelect('codejercicio', 'exercise', 'codejercicio', $exercises)
+            ->addFilterSelectWhere('status', [
+                ['label' => Tools::lang()->trans('model-303'), 'where' => [new DataBaseWhere('periodo', 'Y', '!=')]]
+            ]);
     }
 
+    /**
+     * Create the list view for Model 390.
+     *
+     * @param string $viewName
+     * @return void
+     */
     protected function createViewsModel390(string $viewName = 'ListRegularizacionImpuesto-390'): void
     {
+        $exercises = $this->codeModel->all('ejercicios', 'codejercicio', 'nombre');
         $this->addView($viewName, 'RegularizacionImpuesto', 'model-390', 'fa-solid fa-book')
+            // Search and Orderby
             ->addOrderBy(['fechainicio'], 'start-date', 2)
             ->addOrderBy(['codejercicio||periodo'], 'period')
-            ->addSearchFields(['codsubcuentaacr', 'codsubcuentadeu']);
-
-        // añadimos filtros
-        $this->addFilterSelectWhere($viewName, 'status', [
-            ['label' => Tools::lang()->trans('model-390'), 'where' => [new DataBaseWhere('periodo', 'Y')]]
-        ]);
-
-        $this->addFilterSelect($viewName, 'idempresa', 'company', 'idempresa', Empresas::codeModel());
-
-        $exercises = $this->codeModel->all('ejercicios', 'codejercicio', 'nombre');
-        $this->addFilterSelect($viewName, 'codejercicio', 'exercise', 'codejercicio', $exercises);
+            ->addSearchFields(['codsubcuentaacr', 'codsubcuentadeu'])
+            // Filters
+            ->addFilterSelect('idempresa', 'company', 'idempresa', Empresas::codeModel())
+            ->addFilterSelect('codejercicio', 'exercise', 'codejercicio', $exercises)
+            ->addFilterSelectWhere('status', [
+                ['label' => Tools::lang()->trans('model-390'), 'where' => [new DataBaseWhere('periodo', 'Y')]]
+            ]);
     }
 }

Lib/Accounting/VatRegularizationToAccounting.php

@@ -175,14 +175,12 @@ private function checkInvoicesWithoutAccEntry($reg): bool
             new DataBaseWhere('idasiento', 'IS NULL')
         ];
 
-        $facturasClienteSinAsiento = FacturaCliente::all($where);
-
-        $facturasProveedorSinAsiento = FacturaProveedor::all($where);
-
-        if (count($facturasClienteSinAsiento) > 0 || count($facturasProveedorSinAsiento) > 0) {
+        $facturasSinAsiento = FacturaCliente::all($where, [], 0, 1);
+        if (false === empty($facturasSinAsiento)) {
             return false;
         }
 
-        return true;
+        $facturasSinAsiento = FacturaProveedor::all($where, [], 0, 1);
+        return empty($facturasSinAsiento);
     }
 }

Lib/Modelo303.php

@@ -0,0 +1,242 @@
+<?php
+/**
+ * This file is part of Modelo303 plugin for FacturaScripts
+ * Copyright (C) 2017-2025 Carlos Garcia Gomez <carlos@facturascripts.com>
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Lesser General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+ * GNU Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public License
+ * along with this program. If not, see <http://www.gnu.org/licenses/>.
+ */
+namespace FacturaScripts\Plugins\Modelo303\Lib;
+
+use FacturaScripts\Core\DataSrc\Impuestos;
+use FacturaScripts\Core\Tools;
+use FacturaScripts\Plugins\Modelo303\Model\Join\PartidaImpuestoResumen;
+
+/**
+ * Class to handle Modelo 303 tax form data.
+ *
+ * @author Jose Antonio Cuello Principal <yopli2000@gmail.com>
+ */
+class Modelo303
+{
+    private const MAX_SQUARE = 200;
+
+    /**
+     * Stores all model squares.
+     * Each key is the AEAT square number.
+     *   '01' => 0.00, '02' => 0.00, ...
+     */
+    private array $square;
+
+    /**
+     * Structure for know to assign values to squares.
+     *
+     * @var array<string, array<string, array<string, ?string>>>
+     */
+    private array $casillaMap = [
+        /*
+         * IVA devengado (repercutido).
+         */
+        // Ventas nacionales (régimen general)
+        'IVAREP' => [
+            '2'   => ['base' => '165', 'cuota' => '167'],
+            '4'   => ['base' => '01', 'cuota' => '03'],
+            '7.5' => ['base' => '153', 'cuota' => '155'],
+            '10'  => ['base' => '04', 'cuota' => '06'],
+            '21'  => ['base' => '07', 'cuota' => '09'],
+        ],
+
+        // Adquisiciones intracomunitarias
+        'IVARUE' => ['21' => ['base' => '10', 'cuota' => '11']],
+
+        // Operaciones con inversión del sujeto pasivo
+        // TODO: 'xxxxx' =>  ['21' => ['base' => '12', 'cuota' => '13']],
+
+        // Recargo de equivalencia
+        'IVARRE' => [
+            '1.75' => ['base' => '156', 'cuota' => '158'],
+            '0.26' => ['base' => '168',  'cuota' => '170'],
+            '1'    => ['base' => '16',  'cuota' => '18'],
+            '1.4'  => ['base' => '19',  'cuota' => '21'],
+            '5.2'  => ['base' => '22',  'cuota' => '24'],
+        ],
+
+        // Operaciones exentas
+        'IVAREX' => ['0' => ['base' => '150', 'cuota' => null]],
+
+        /*
+         * IVA soportado (deducible)
+         */
+        // Compras nacionales (régimen general)
+        'IVASOP' => [
+            '21' => ['base' => '28', 'cuota' => '29'],
+            '10' => ['base' => '28', 'cuota' => '29'],
+            '4'  => ['base' => '28', 'cuota' => '29'],
+        ],
+
+        // Compras en importaciones
+        'IVASIM' => ['21' => ['base' => '32', 'cuota' => '33']],
+
+        // Compras en adquisiciones intracomunitarias
+        'IVASUE' => ['21' => ['base' => '36', 'cuota' => '37']],
+
+        // Operaciones exentas
+        'IVASEX' => ['0'  => ['base' => '60', 'cuota' => null]],
+    ];
+
+    /**
+     * Initializes the tax rates for each square.
+     */
+    public function __construct()
+    {
+        $this->square = array_fill_keys(
+            array_map(fn($i) => sprintf('%02d', $i), range(0, self::MAX_SQUARE)),
+            0.00
+        );
+
+        $this->square['02'] = 4.00;
+        $this->square['05'] = 10.00;
+        $this->square['08'] = 21.00;
+        $this->square['17'] = 1.00;
+        $this->square['20'] = 1.40;
+        $this->square['23'] = 5.20;
+        $this->square['154'] = 7.50;
+        $this->square['157'] = 1.75;
+        $this->square['169'] = 0.26;
+        $this->square['166'] = 2.00;
+    }
+
+    /**
+     * Get the value of a specific square.
+     *
+     * @param string $square
+     * @return float
+     */
+    public function casilla(string $square): float
+    {
+        return $this->square[$square] ?? 0.00;
+    }
+
+    /**
+     * Get the value of a specific square formatted as a string.
+     *
+     * @param string $square
+     * @return string
+     */
+    public function casillaStr(string $square, bool $showEmpty = false): string
+    {
+        $value = $this->casilla($square);
+        if (empty($value) && false === $showEmpty ) {
+            return '';
+        }
+        return Tools::number($value, 2);
+    }
+
+    /**
+     * Loads summary data from an array of PartidaImpuestoResumen.
+     *
+     * @param PartidaImpuestoResumen[] $resumen
+     */
+    public function loadFromResumen(array $resumen): void
+    {
+        foreach ($resumen as $item) {
+            $this->addMovimiento(
+                $item->codcuentaesp ?? '',
+                (float) $item->iva,
+                (float) $item->recargo,
+                (float) $item->baseimponible,
+                (float) $item->cuota
+            );
+        }
+        $this->calculateTotals();
+    }
+
+    /**
+     * Add a tax movement to the model (base + quota by type and rate)
+     * - Determine the correct square based on the type and tax rate.
+     * - Update the base and quota squares accordingly.
+     *
+     * @param string $tipo
+     * @param float $iva
+     * @param float $recargo
+     * @param float $base
+     * @param float $cuota
+     * @return void
+     */
+    private function addMovimiento(string $tipo, float $iva, float $recargo, float $base, float $cuota): void
+    {
+        if (false === isset($this->casillaMap[$tipo])) {
+            return;
+        }
+
+        // Determine the correct group based on the tax rate.
+        $tax = ($tipo === 'IVARRE') ? $recargo : $iva;
+        $key = rtrim(rtrim(number_format($tax, 1, '.', ''), '0'), '.');
+        $grupo = $this->casillaMap[$tipo][$key]
+            ?? $this->casillaMap[$tipo][(string)(int)$tax]
+            ?? $this->casillaMap[$tipo]['*']
+            ?? null;
+
+        if ($grupo === null) {
+            return;
+        }
+
+        // Update base and quota squares.
+        if (false === empty($grupo['base'])) {
+            $this->square[$grupo['base']] += $base;
+        }
+
+        if (false === empty($grupo['cuota'])) {
+            // For recargo, if cuota is zero, calculate it from base and recargo rate
+            if ($tipo === 'IVARRE' && $cuota == 0.0 && $recargo > 0.0) {
+                $cuota = $base * ($recargo / 100.0);
+            }
+            $this->square[$grupo['cuota']] += $cuota;
+        }
+    }
+
+    /**
+     * Calculate total squares based on individual entries.
+     *
+     * @return void
+     */
+    private function calculateTotals(): void
+    {
+        // Total cuota devengada
+        $this->square['27'] = $this->square['03']
+            + $this->square['06']
+            + $this->square['09']
+            + $this->square['11']
+            + $this->square['13']
+            + $this->square['15']
+            + $this->square['18']
+            + $this->square['21']
+            + $this->square['24']
+            + $this->square['26'];
+
+        // Total a deducir
+        $this->square['45'] = $this->square['29']
+            + $this->square['31']
+            + $this->square['33']
+            + $this->square['35']
+            + $this->square['37']
+            + $this->square['39']
+            + $this->square['41']
+            + $this->square['42']
+            + $this->square['43']
+            + $this->square['44'];
+
+        // Resultado régimen general
+        $this->square['46'] = $this->square['27'] - $this->square['45'];
+    }
+}