Investidor-V2/tests/frontend/irpc-pt-mz-credit.test.mjs

import test from 'node:test';
import assert from 'node:assert/strict';
import { internationalCase } from './helpers/irpc-international-case.mjs';
import { newPtMzRoyaltyPreparation } from '../../resources/js/lib/irpc-international-credit.ts';
import {
    calculateAnnual,
    recordAnnual,
    saveAnnualBook,
    annualBook,
    annualCurrent,
    annualHtml,
} from '../../resources/js/lib/irpc-annual-settlement.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
function treatyCase() {
    const c = internationalCase();
    Object.assign(c.b.internationalCredits.positions[0], {
        country: 'PT',
        qualificationCountry: 'PT',
        incomeAmount: '40',
        treaty: 'yes',
        treatyMethod: 'ptMzRoyalty',
        treatyReference:
            'SYNTHETIC QA PT-MZ12/23(3)a actual royalty qualification, no real treaty decision',
        treatyPreparation: {
            ...newPtMzRoyaltyPreparation(),
            gross: '60',
            from: '2026-01-01',
            to: '2026-12-31',
            reference:
                'SYNTHETIC QA residence certificate, royalty contract and all conditions documented',
            residentMz: 'yes',
            beneficialOwner: 'yes',
            sourcePortugal: 'yes',
            payerResidentPt: 'yes',
            noLinkedEstablishment: 'yes',
            armLength: 'yes',
            royaltyDefinition: 'yes',
            nonDigital: 'yes',
        },
    });
    return c;
}
void test('PT royalty credit derives a6 treaty ceiling from gross60 and leaves national fraction,paid tax and L6 separate', () => {
    const c = treatyCase(),
        before = c.d.modelo_a_snapshot,
        m = calculateAnnual(c.d, c.b),
        p = m.internationalCredit.positions[0];
    assert.deepEqual(m.pending, []);
    assert.deepEqual(p.treatyLimit, { numerator: '6', denominator: '1' });
    assert.deepEqual(p.eligible, { numerator: '6', denominator: '1' });
    assert.deepEqual(m.arithmeticBalance, {
        numerator: '702',
        denominator: '1',
    });
    assert.equal(c.d.modelo_a_snapshot, before);
});
void test('PT royalty matching rejects wrong country,unknown facts,expired coverage and contradictory gross without silently using the manual limit', () => {
    for (const patch of [
        { country: 'ZA' },
        { treaty: 'no' },
        { treatyPreparation: { beneficialOwner: '' } },
        { treatyPreparation: { sourcePortugal: 'no' } },
        { treatyPreparation: { to: '2026-09-01' } },
        { treatyPreparation: { gross: '30' } },
        { treatyPreparation: { from: '2026-02-30' } },
    ]) {
        const c = treatyCase(),
            p = c.b.internationalCredits.positions[0];
        const q = patch.treatyPreparation;
        if (q) Object.assign(p.treatyPreparation, q);
        else Object.assign(p, patch);
        assert.equal(calculateAnnual(c.d, c.b).arithmeticBalance, null);
    }
});
void test('PT royalty ceiling is exact and can be lower than paid tax without creating official use or refund', () => {
    const c = treatyCase();
    c.b.internationalCredits.positions[0].treatyPreparation.gross = '60.01';
    const m = calculateAnnual(c.d, c.b);
    assert.deepEqual(m.internationalCredit.positions[0].treatyLimit, {
        numerator: '6001',
        denominator: '1000',
    });
    assert.equal(m.internationalCredit.officialBalancesConsumed, false);
});
void test('PT royalty limit survives save,recovery and both report consumers; previous documented mode stays unchanged', () => {
    const c = treatyCase(),
        b = recordAnnual(c.d, c.b, '2026-11-10T17:00:00+02:00'),
        d = JSON.parse(
            JSON.stringify({
                ...c.d,
                modelo_a_snapshot: saveAnnualBook(c.d, b),
            }),
        ),
        back = annualBook(d);
    assert.equal(annualCurrent(d, back), true);
    assert.deepEqual(
        calculateAnnual(d, back).internationalCredit,
        back.result.model.internationalCredit,
    );
    assert.match(annualHtml(d), /IRPC-PT-MZ-royalty-credit\/1/);
    assert.match(
        JSON.stringify(
            createProjectDossierReport(d, {
                selectedSections: new Set(['finance']),
                generatedAt: '2026-11-10T17:00:00+02:00',
            }),
        ),
        /IRPC-PT-MZ-royalty-credit\/1/,
    );
    const old = internationalCase();
    assert.equal(
        calculateAnnual(old.d, old.b).internationalCredit.positions[0]
            .treatyDerivation,
        undefined,
    );
});

void test('PT dividends use the2009 treaty10percent ceiling and interest uses ordinary11 conditions, preserving royalty evidence', () => {
    for (const method of ['ptMzDividend', 'ptMzInterest']) {
        const c = treatyCase(),
            p = c.b.internationalCredits.positions[0];
        p.treatyMethod = method;
        Object.assign(p.treatyPreparation, {
            capitalDefinition: 'yes',
            governmentInterestExemption: 'no',
            royaltyDefinition: '',
            nonDigital: '',
            ...(method === 'ptMzDividend' ? { armLength: '' } : {}),
        });
        const m = calculateAnnual(c.d, c.b),
            r = m.internationalCredit.positions[0];
        assert.deepEqual(m.pending, []);
        assert.deepEqual(r.treatyLimit, { numerator: '6', denominator: '1' });
        assert.equal(r.treatyDerivation.nature, method);
        assert.match(
            r.treatyDerivation.source,
            method === 'ptMzDividend' ? /art6/ : /11/,
        );
        const d = {
            ...c.d,
            modelo_a_snapshot: saveAnnualBook(
                c.d,
                recordAnnual(c.d, c.b, '2026-11-10T17:10:00+02:00'),
            ),
        };
        assert.match(annualHtml(d), /IRPC-PT-MZ-capital-credit\/1/);
        assert.match(
            JSON.stringify(
                createProjectDossierReport(d, {
                    selectedSections: new Set(['finance']),
                    generatedAt: '2026-11-10T17:10:00+02:00',
                }),
            ),
            /IRPC-PT-MZ-capital-credit\/1/,
        );
    }
});
void test('PT capital matching does not presume article11 governmental exemption or classification', () => {
    for (const patch of [
        { capitalDefinition: '' },
        { governmentInterestExemption: '' },
        { governmentInterestExemption: 'yes' },
        { armLength: '' },
    ]) {
        const c = treatyCase(),
            p = c.b.internationalCredits.positions[0];
        p.treatyMethod = 'ptMzInterest';
        Object.assign(
            p.treatyPreparation,
            { capitalDefinition: 'yes', governmentInterestExemption: 'no' },
            patch,
        );
        assert.equal(calculateAnnual(c.d, c.b).arithmeticBalance, null);
    }
});