Investidor-V2/tests/frontend/iva-property-transfers.test.mjs

import test from 'node:test';
import assert from 'node:assert/strict';
import fs from 'node:fs';
import {
    newPropertyTransfer,
    transferConditions,
    propertyTransferTreatments,
    evaluatePropertyTransfer,
    recordPropertyTransfers,
    savePropertyTransferBook,
    propertyTransferBook,
    propertyTransferCurrent,
    propertyTransferReportRows,
    switchPropertyTreatment,
} from '../../resources/js/lib/iva-property-transfers.ts';
const frozen = JSON.parse(
    fs.readFileSync(
        'tests/frontend/fixtures/iva-property-transfers-preserved.json',
        'utf8',
    ),
);
const draft = {
    ...frozen,
    currency: 'MZN',
    context_opportunity: 'opportunity:356',
    project_title: 'SYNTHETIC QA — Transmissões de propriedade / Manica',
};
function row(t) {
    return {
        ...newPropertyTransfer(t, 'MZN'),
        treatment: t,
        description: 'SYNTHETIC QA ' + t,
        period: '2026-12',
        origin: 'projected',
        operationDate: '2026-12-12',
        operationRef: 'SYNTHETIC QA operação',
        documentRef: 'SYNTHETIC QA documento/pressuposto',
        documentDate: '2026-12-12',
        goodsRef: 'SYNTHETIC QA conjunto identificado',
        scope: 'SYNTHETIC QA bens/operação/período',
        evidence: 'SYNTHETIC QA factos/pressupostos expressos',
        contractRef: 'SYNTHETIC QA contrato/cessão',
        propertyClauseRef: 'SYNTHETIC QA cláusula vinculante ambas as partes',
        acquirerRef: 'SYNTHETIC QA adquirente2(1)a',
        autonomousRef: 'SYNTHETIC QA ramo independente',
        activitiesRef: 'SYNTHETIC QA operações com direito à dedução',
        consideration: '1250.123456',
        considerationRef:
            'SYNTHETIC QA composição obtida/a obter,sem próprioIVA',
        compositionConfirmed: 'yes',
        conditions: Object.fromEntries(
            transferConditions(t).map(([k]) => [k, 'yes']),
        ),
    };
}
for (const rule of propertyTransferTreatments)
    void test(rule.branch + ' ' + rule.id + ' own facts and references', () => {
        const r = row(rule.id),
            v = evaluatePropertyTransfer(r, 'MZN');
        assert.equal(v.status, 'determined');
        assert.equal(
            v.classification,
            rule.id === 'binding_lease'
                ? 'goods_transmission'
                : 'tax_not_exigible_3_5',
        );
        assert.equal(
            v.baseAmount,
            rule.id === 'binding_lease' ? '1250.123456' : null,
        );
        assert.equal(v.vat, null);
        assert.equal(v.rate, null);
        for (const [k] of transferConditions(rule.id)) {
            const missing = structuredClone(r);
            delete missing.conditions[k];
            assert.equal(
                evaluatePropertyTransfer(missing, 'MZN').status,
                'indeterminate',
            );
            missing.conditions[k] = 'no';
            assert.equal(
                evaluatePropertyTransfer(missing, 'MZN').status,
                'not_applicable',
            );
        }
        for (const field of [
            'description',
            'operationRef',
            'documentRef',
            'goodsRef',
            'scope',
            'evidence',
            'contractRef',
            ...(rule.id === 'binding_lease'
                ? ['propertyClauseRef']
                : ['acquirerRef', 'autonomousRef', 'activitiesRef']),
        ])
            assert.equal(
                evaluatePropertyTransfer({ ...r, [field]: '' }, 'MZN').status,
                'indeterminate',
                field,
            );
        for (const patch of [
            { operationDate: '2026-02-30' },
            { documentDate: '2026-02-30' },
            { period: '2025-12' },
            { period: '2026-11' },
        ])
            assert.equal(
                evaluatePropertyTransfer({ ...r, ...patch }, 'MZN').status,
                'indeterminate',
            );
    });
void test('P087 classification separatefrom missingbase,exact consideration and no double subtraction', () => {
    const r = row('binding_lease');
    for (const patch of [
        { consideration: '' },
        { consideration: '-1' },
        { consideration: '1e3' },
        { consideration: '1.1234567' },
        { compositionConfirmed: '' },
        { compositionConfirmed: 'no' },
        { considerationRef: '' },
        { currency: 'USD' },
    ]) {
        const v = evaluatePropertyTransfer({ ...r, ...patch }, 'MZN');
        assert.equal(v.status, 'indeterminate');
        assert.equal(v.classification, 'goods_transmission');
        assert.equal(v.baseAmount, null);
    }
    assert.equal(
        evaluatePropertyTransfer({ ...r, consideration: '0' }, 'MZN')
            .baseAmount,
        '0.00',
    );
    assert.equal(
        evaluatePropertyTransfer(
            { ...r, consideration: '900719925474099.123456' },
            'MZN',
        ).baseAmount,
        '900719925474099.123456',
    );
    assert.match(evaluatePropertyTransfer(r, 'MZN').reason, /15\(1\)/);
});
void test('P127 no exigibility is neitherzero nor genericexemption;switchretainsdata', () => {
    for (const t of ['business_onerous', 'business_free']) {
        const v = evaluatePropertyTransfer(
            {
                ...row(t),
                consideration: '',
                currency: 'USD',
                compositionConfirmed: '',
            },
            'MZN',
        );
        assert.equal(v.classification, 'tax_not_exigible_3_5');
        assert.equal(v.baseAmount, null);
        assert.match(v.reason, /não é isenção genérica/i);
    }
    const r = row('binding_lease'),
        sw = switchPropertyTreatment(r, 'business_free');
    assert.equal(sw.consideration, r.consideration);
    assert.equal(sw.propertyClauseRef, r.propertyClauseRef);
    assert.deepEqual(sw.conditions, {});
    assert.equal(sw.compositionConfirmed, '');
});
void test('draft/report/history and allpriorbooks preserved', () => {
    const rows = propertyTransferTreatments.map((t) => row(t.id)),
        first = recordPropertyTransfers(draft, { rows });
    const next = {
        ...draft,
        modelo_a_snapshot: savePropertyTransferBook(draft, first),
    };
    const second = recordPropertyTransfers(next, first);
    next.modelo_a_snapshot = savePropertyTransferBook(next, second);
    assert.equal(second.history.length, 1);
    assert.deepEqual(second.history[0].inputs, rows);
    assert.equal(propertyTransferCurrent(next, second), true);
    assert.equal(
        propertyTransferCurrent({ ...next, currency: 'USD' }, second),
        false,
    );
    assert.equal(propertyTransferReportRows(next).length, 3);
    assert.deepEqual(
        propertyTransferBook({
            ...next,
            context_opportunity: 'opportunity:357',
        }),
        { rows: [] },
    );
    const store = JSON.parse(next.modelo_a_snapshot);
    delete store.propertyTransfers;
    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
    assert.throws(() =>
        recordPropertyTransfers(next, { rows: [rows[0], rows[0]] }),
    );
    assert.throws(() =>
        propertyTransferBook({
            ...next,
            modelo_a_snapshot: JSON.stringify({
                ...store,
                propertyTransfers: [],
            }),
        }),
    );
    if (process.env.IVA_PROPERTY_TRANSFERS_FIXTURE)
        fs.writeFileSync(
            process.env.IVA_PROPERTY_TRANSFERS_FIXTURE,
            JSON.stringify(next, null, 2) + '\n',
        );
});