rckrdmrd
4b6240311d
Financial Schema (50-57): - 50-financial-schema.sql: Schema + 10 ENUMs - 51-financial-accounts.sql: account_types, accounts, account_mappings - 52-financial-journals.sql: fiscal_years, fiscal_periods, journals - 53-financial-entries.sql: journal_entries, journal_entry_lines - 54-financial-invoices.sql: invoices, invoice_lines - 55-financial-payments.sql: payments, payment_invoice_allocations - 56-financial-taxes.sql: taxes, tax_groups - 57-financial-bank-reconciliation.sql: bank_statements, bank_statement_lines, rules Purchases Matching (46): - 46-purchases-matching.sql: purchase_order_matching, purchase_matching_lines, matching_exceptions Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
156 lines
6.7 KiB
PL/PgSQL
156 lines
6.7 KiB
PL/PgSQL
-- =============================================================
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-- ARCHIVO: 56-financial-taxes.sql
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-- DESCRIPCION: Impuestos contables (IVA, retenciones, etc.)
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-- VERSION: 1.0.0
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-- PROYECTO: ERP-Core V2
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-- FECHA: 2026-01-20
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-- DEPENDE DE: 50-financial-schema.sql, 51-financial-accounts.sql
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-- =============================================================
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-- =====================
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-- TABLA: taxes
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-- Catalogo de impuestos
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-- =====================
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CREATE TABLE IF NOT EXISTS financial.taxes (
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id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
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-- Multi-tenant
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tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
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company_id UUID,
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-- Identificacion
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name VARCHAR(100) NOT NULL, -- Ej: "IVA 16%", "Retencion ISR 10%"
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code VARCHAR(20) NOT NULL, -- Ej: "IVA16", "RET_ISR10"
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-- Tipo de impuesto
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tax_type financial.tax_type_enum NOT NULL DEFAULT 'all',
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-- Tasa
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amount DECIMAL(5, 2) NOT NULL, -- Porcentaje (ej: 16.00 para 16%)
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-- Configuracion
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included_in_price BOOLEAN DEFAULT FALSE, -- TRUE si el precio ya incluye el impuesto
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-- Estado
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active BOOLEAN DEFAULT TRUE,
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-- Cuentas contables asociadas (opcional)
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account_id UUID REFERENCES financial.accounts(id) ON DELETE SET NULL, -- Cuenta de impuesto
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refund_account_id UUID REFERENCES financial.accounts(id) ON DELETE SET NULL, -- Cuenta para devoluciones
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-- Audit columns
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created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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created_by UUID REFERENCES auth.users(id),
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updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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updated_by UUID REFERENCES auth.users(id),
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-- Unicidad por tenant
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UNIQUE(tenant_id, code)
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);
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-- Indices para taxes
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_tenant ON financial.taxes(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_company ON financial.taxes(company_id);
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_code ON financial.taxes(code);
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_type ON financial.taxes(tax_type);
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_active ON financial.taxes(tenant_id) WHERE active = TRUE;
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_sales ON financial.taxes(tenant_id, tax_type) WHERE tax_type IN ('sales', 'all') AND active = TRUE;
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_purchase ON financial.taxes(tenant_id, tax_type) WHERE tax_type IN ('purchase', 'all') AND active = TRUE;
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CREATE INDEX IF NOT EXISTS idx_financial_taxes_account ON financial.taxes(account_id) WHERE account_id IS NOT NULL;
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-- =====================
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-- TABLA: tax_groups (opcional, para agrupar impuestos)
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-- Grupos de impuestos para aplicacion conjunta
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-- =====================
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CREATE TABLE IF NOT EXISTS financial.tax_groups (
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id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
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-- Multi-tenant
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tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
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-- Identificacion
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name VARCHAR(100) NOT NULL,
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code VARCHAR(20) NOT NULL,
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-- Descripcion
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description TEXT,
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-- Impuestos en el grupo (array de IDs)
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tax_ids UUID[] DEFAULT '{}',
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-- Estado
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active BOOLEAN DEFAULT TRUE,
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-- Audit columns
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created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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created_by UUID REFERENCES auth.users(id),
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updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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updated_by UUID REFERENCES auth.users(id),
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UNIQUE(tenant_id, code)
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);
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-- Indices para tax_groups
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CREATE INDEX IF NOT EXISTS idx_financial_tax_groups_tenant ON financial.tax_groups(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_financial_tax_groups_code ON financial.tax_groups(code);
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CREATE INDEX IF NOT EXISTS idx_financial_tax_groups_active ON financial.tax_groups(tenant_id) WHERE active = TRUE;
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CREATE INDEX IF NOT EXISTS idx_financial_tax_groups_tax_ids ON financial.tax_groups USING GIN(tax_ids);
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-- =====================
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-- DATOS SEMILLA: Impuestos comunes de Mexico
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-- =====================
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-- Nota: Estos se insertan condicionalmente. En produccion, los impuestos
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-- se crean por tenant desde la aplicacion.
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-- Funcion para insertar impuestos semilla
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CREATE OR REPLACE FUNCTION financial.seed_default_taxes(p_tenant_id UUID)
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RETURNS void AS $$
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BEGIN
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-- IVA 16% (tasa general)
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'IVA16', 'IVA 16%', 'all', 16.00, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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-- IVA 8% (frontera)
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'IVA8', 'IVA 8% (Frontera)', 'all', 8.00, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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-- IVA 0% (tasa cero)
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'IVA0', 'IVA 0%', 'all', 0.00, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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-- IVA Exento
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'EXENTO', 'Exento de IVA', 'all', 0.00, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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-- Retencion ISR 10%
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'RET_ISR10', 'Retencion ISR 10%', 'purchase', -10.00, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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-- Retencion IVA 10.67%
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INSERT INTO financial.taxes (tenant_id, code, name, tax_type, amount, included_in_price, active)
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VALUES (p_tenant_id, 'RET_IVA', 'Retencion IVA 2/3', 'purchase', -10.67, FALSE, TRUE)
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ON CONFLICT (tenant_id, code) DO NOTHING;
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END;
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$$ LANGUAGE plpgsql;
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-- =====================
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-- COMENTARIOS
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-- =====================
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COMMENT ON TABLE financial.taxes IS 'Catalogo de impuestos (IVA, retenciones, etc.)';
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COMMENT ON COLUMN financial.taxes.code IS 'Codigo unico del impuesto (ej: IVA16, RET_ISR10)';
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COMMENT ON COLUMN financial.taxes.tax_type IS 'Aplicacion: sales (solo ventas), purchase (solo compras), all (ambos)';
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COMMENT ON COLUMN financial.taxes.amount IS 'Tasa del impuesto en porcentaje (ej: 16.00 para 16%). Negativo para retenciones.';
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COMMENT ON COLUMN financial.taxes.included_in_price IS 'TRUE si el precio del producto ya incluye este impuesto';
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COMMENT ON COLUMN financial.taxes.account_id IS 'Cuenta contable donde se registra el impuesto';
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COMMENT ON COLUMN financial.taxes.refund_account_id IS 'Cuenta contable para devoluciones/notas de credito';
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COMMENT ON TABLE financial.tax_groups IS 'Grupos de impuestos para aplicacion conjunta (ej: IVA + Retenciones)';
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COMMENT ON COLUMN financial.tax_groups.tax_ids IS 'Array de IDs de impuestos que componen el grupo';
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COMMENT ON FUNCTION financial.seed_default_taxes(UUID) IS 'Inserta impuestos predeterminados de Mexico para un tenant';
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