Merge pull request #169 from gisce/imp_retenciones_irpf

Añadir envió de facturas con Retenciones de IRPF

sii/resource.py

@@ -43,7 +43,8 @@ def get_iva_values(invoice, in_invoice, is_export=False, is_import=False):
         'iva_no_exento': False,
         'detalle_iva_exento': {'BaseImponible': 0},
         'importe_no_sujeto': 0,
-        'inversion_sujeto_pasivo': []
+        'inversion_sujeto_pasivo': [],
+        'factura_retencion': False
     }
 
     # iva_values es un diccionario que agrupa los valores del IVA por el tipo
@@ -67,6 +68,10 @@ def get_iva_values(invoice, in_invoice, is_export=False, is_import=False):
     invoice_total = sign * invoice.amount_total
 
     for inv_tax in invoice.tax_line:
+        if ' IRPF ' in inv_tax.name.upper():
+            invoice_total -= (inv_tax.tax_amount)
+            vals['factura_retencion'] = True
+            continue
         if 'iva' in inv_tax.name.lower():
             base_iva = inv_tax.base
             base_imponible = sign * base_iva
@@ -150,6 +155,15 @@ def get_iva_values(invoice, in_invoice, is_export=False, is_import=False):
 
     return vals
 
+def get_total_factura_retencion(invoice):
+    total_retencion = Decimal('0.0')
+    sign = get_invoice_sign(invoice)
+    for inv_tax in invoice.tax_line:
+        if 'iva' in inv_tax.name.lower():
+            total_retencion += inv_tax.base
+            total_retencion += sign * inv_tax.tax_amount
+    return total_retencion
+
 
 def get_partner_info(fiscal_partner, in_invoice, nombre_razon=False):
     vat_type = fiscal_partner.sii_get_vat_type()
@@ -564,6 +578,8 @@ def get_factura_recibida(invoice, rect_sust_opc1=False, rect_sust_opc2=False):
         # Fecha registro contable: Fecha del envío.
         fecha_reg_contable = date.today().strftime('%Y-%m-%d')
         cuota_deducible = 0  # Cuota deducible: Etiqueta con 0
+    if iva_values.get('factura_retencion'):
+        importe_total = get_total_factura_retencion(invoice)
 
     rectificativa = rect_sust_opc1 or rect_sust_opc2
     fiscal_partner = FiscalPartner(invoice)

spec/serialization_spec.py

@@ -480,6 +480,65 @@ def group_by_tax_rate(iva_values, in_invoice):
 
                     expect(detalle_inmueble['SituacionInmueble']).to(equal('4'))
 
+        with context('en los detalles del IVA con IRPF'):
+            with before.all:
+                self.out_invoice_irpf = self.data_gen.get_out_invoice_with_irfp()
+
+                self.out_invoice_obj = SII(self.out_invoice_irpf).generate_object()
+                self.factura_emitida = (
+                    self.out_invoice_obj['SuministroLRFacturasEmitidas']['RegistroLRFacturasEmitidas']
+                )
+                self.detalle_iva_irpf_list = get_iva_values(self.out_invoice_irpf, in_invoice=False)
+                self.detalle_iva_desglose_irpf = (
+                    self.factura_emitida['FacturaExpedida']['TipoDesglose']
+                    ['DesgloseFactura']['Sujeta']['NoExenta']['DesgloseIVA']
+                    ['DetalleIVA'][0]
+                )
+
+            with context('debe contener'):
+                with it('solo la parte del IVA'):
+                    tax_line_iva = None
+                    for x in self.out_invoice_irpf.tax_line:
+                        if 'IVA' in x.name.upper():
+                            tax_line_iva = x
+                    expect(
+                        self.detalle_iva_desglose_irpf['BaseImponible']
+                    ).to(equal(
+                        tax_line_iva.base
+                    ))
+                    expect(
+                        Decimal('2400')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['BaseImponible']
+                        )
+                    )
+                    expect(
+                        Decimal('504')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['CuotaRepercutida']
+
+                        )
+                    )
+                    expect(
+                        self.detalle_iva_desglose_irpf['CuotaRepercutida']
+                    ).to(equal(
+                        tax_line_iva.tax_amount
+                    ))
+                    expect(
+                        Decimal('21.0')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['TipoImpositivo']
+                        )
+                    )
+                    expect(
+                        self.detalle_iva_desglose_irpf['TipoImpositivo']
+                    ).to(equal(
+                        tax_line_iva.tax_id.amount * 100
+                    ))
+
     with description('en los datos de una factura recibida'):
         with before.all:
             self.in_invoice = self.data_gen.get_in_invoice()
@@ -668,6 +727,65 @@ def group_by_tax_rate(iva_values, in_invoice):
                         )
                     )
 
+        with context('en los detalles del IVA con IRPF'):
+            with before.all:
+                self.in_invoice_irpf = self.data_gen.get_in_invoice_with_irfp()
+
+                self.in_invoice_obj = SII(self.in_invoice_irpf).generate_object()
+                self.factura_recibida = (
+                    self.in_invoice_obj['SuministroLRFacturasRecibidas']
+                    ['RegistroLRFacturasRecibidas']
+                )
+                self.detalle_iva_irpf_list = get_iva_values(self.in_invoice_irpf, in_invoice=True)
+                self.detalle_iva_desglose_irpf = (
+                    self.factura_recibida['FacturaRecibida']['DesgloseFactura']
+                    ['DesgloseIVA']['DetalleIVA'][0]
+                )
+
+            with context('debe contener'):
+                with it('solo la parte del IVA'):
+                    tax_line_iva = None
+                    for x in self.in_invoice_irpf.tax_line:
+                        if 'IVA' in x.name.upper():
+                            tax_line_iva = x
+                    expect(
+                        self.detalle_iva_desglose_irpf['BaseImponible']
+                    ).to(equal(
+                        tax_line_iva.base
+                    ))
+                    expect(
+                        Decimal('2400')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['BaseImponible']
+                        )
+                    )
+                    expect(
+                        Decimal('504')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['CuotaSoportada']
+
+                        )
+                    )
+                    expect(
+                        self.detalle_iva_desglose_irpf['CuotaSoportada']
+                    ).to(equal(
+                        tax_line_iva.tax_amount
+                    ))
+                    expect(
+                        Decimal('21.0')
+                    ).to(
+                        equal(
+                            self.detalle_iva_desglose_irpf['TipoImpositivo']
+                        )
+                    )
+                    expect(
+                        self.detalle_iva_desglose_irpf['TipoImpositivo']
+                    ).to(equal(
+                        tax_line_iva.tax_id.amount * 100
+                    ))
+
         with context('si es una importación'):
             with before.all:
                 # Clave Régimen Especial importación: '13'

spec/testing_data.py

@@ -1028,3 +1028,129 @@ def get_out_invoice_rescision(self):
             sii_out_clave_regimen_especial=self.sii_out_clave_regimen_especial,
         )
         return invoice
+
+    def get_out_invoice_with_irfp(self):
+        journal = Journal(
+            name=u'Factura de Energía Recibida'
+        )
+
+        tax_iva_irpf_19 = Tax(
+            name='Retenciones IRPF 19%',
+            amount=-0.19, type='percent'
+        )
+        tax_iva_soportado_21 = Tax(
+            name='21% IVA repercutido',
+            amount=0.21, type='percent'
+        )
+        invoice_line = [
+            InvoiceLine(
+                price_subtotal=2400.0,
+                invoice_line_tax_id=[tax_iva_irpf_19, tax_iva_soportado_21])
+        ]
+        base_iva_irfp = sum(
+            [line.price_subtotal
+             for line in invoice_line]
+        )
+        invoice_tax_iva_isp_soportado_21 = InvoiceTax(
+            name=tax_iva_soportado_21.name, base=base_iva_irfp,
+            tax_amount=504.0,
+            tax_id=tax_iva_soportado_21
+        )
+        tax_iva_irpf_19 = InvoiceTax(
+            name=tax_iva_irpf_19.name, base=base_iva_irfp,
+            tax_amount=-456.0,
+            tax_id=tax_iva_irpf_19
+        )
+        tax_line_inversion_sujeto_pasivo = [
+            tax_iva_irpf_19, invoice_tax_iva_isp_soportado_21
+        ]
+        tax_lines = tax_line_inversion_sujeto_pasivo
+        invoice_lines = invoice_line
+
+        invoice = Invoice(
+                invoice_type='out_invoice',
+                journal_id=journal,
+                rectificative_type='N',
+                rectifying_id=False,
+                number='FEmit{}'.format(self.invoice_number),
+                partner_id=self.partner_invoice,
+                fiscal_name=self.fiscal_name,
+                fiscal_vat=self.fiscal_vat,
+                address_contact_id=self.address_contact_id,
+                company_id=self.company,
+                amount_total=self.amount_total,
+                amount_untaxed=self.amount_untaxed,
+                amount_tax=self.amount_tax,
+                period_id=self.period,
+                date_invoice=self.date_invoice,
+                tax_line=tax_lines,
+                invoice_line=invoice_lines,
+                sii_registered=self.sii_registered,
+                fiscal_position=self.fiscal_position,
+                sii_description=self.sii_description,
+                sii_out_clave_regimen_especial=self.sii_out_clave_regimen_especial,
+            )
+        return invoice
+
+    def get_in_invoice_with_irfp(self):
+        journal = Journal(
+            name=u'Factura de Energía Emitida'
+        )
+
+        tax_iva_irpf_19 = Tax(
+            name='Retenciones IRPF 19%',
+            amount=-0.19, type='percent'
+        )
+        tax_iva_soportado_21 = Tax(
+            name='21% IVA Soportado (operaciones corrientes)',
+            amount=0.21, type='percent'
+        )
+        invoice_line = [
+            InvoiceLine(
+                price_subtotal=2400.0,
+                invoice_line_tax_id=[tax_iva_irpf_19, tax_iva_soportado_21])
+        ]
+        base_iva_irfp = sum(
+            [line.price_subtotal
+             for line in invoice_line]
+        )
+        invoice_tax_iva_isp_soportado_21 = InvoiceTax(
+            name=tax_iva_soportado_21.name, base=base_iva_irfp,
+            tax_amount=504.0,
+            tax_id=tax_iva_soportado_21
+        )
+        tax_iva_irpf_19 = InvoiceTax(
+            name=tax_iva_irpf_19.name, base=base_iva_irfp,
+            tax_amount=-456.0,
+            tax_id=tax_iva_irpf_19
+        )
+        tax_line_inversion_sujeto_pasivo = [
+            tax_iva_irpf_19, invoice_tax_iva_isp_soportado_21
+        ]
+        tax_lines = tax_line_inversion_sujeto_pasivo
+        invoice_lines = invoice_line
+
+        invoice = Invoice(
+            invoice_type='in_invoice',
+            journal_id=journal,
+            rectificative_type='N',
+            rectifying_id=False,
+            number='FRecib{}'.format(self.invoice_number),
+            origin='FRecibOrigen{}'.format(self.invoice_number),
+            partner_id=self.partner_invoice,
+            address_contact_id=self.address_contact_id,
+            company_id=self.company,
+            amount_total=self.amount_total,
+            amount_untaxed=self.amount_untaxed,
+            amount_tax=self.amount_tax,
+            period_id=self.period,
+            origin_date_invoice=self.origin_date_invoice,
+            date_invoice=self.date_invoice,
+            tax_line=tax_lines,
+            invoice_line=invoice_lines,
+            sii_registered=self.sii_registered,
+            fiscal_position=self.fiscal_position,
+            sii_description=self.sii_description,
+            sii_in_clave_regimen_especial=self.sii_in_clave_regimen_especial,
+        )
+        return invoice