Merge pull request #125 from josemmo/develop

v1.7.6
josemmo · Mar 25, 2023 · fb876dd · fb876dd
2 parents b864968 + 64ae4b7
commit fb876dd
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diff --git a/doc/anexos/constantes.md b/doc/anexos/constantes.md
@@ -26,6 +26,16 @@ permalink: /anexos/constantes.html
 
 ---
 
+## Tipos de emisor
+
+|Constante|Descripción|
+|--------:|:----------|
+|`Facturae::ISSUER_SELLER`|Proveedor (emisor)|
+|`Facturae::ISSUER_BUYER`|Destinatario (receptor)|
+|`Facturae::ISSUER_THIRD_PARTY`|Tercero|
+
+---
+
 ## Modos de precisión
 
 |Constante|Descripción|
@@ -108,6 +118,15 @@ permalink: /anexos/constantes.html
 
 ---
 
+## Códigos de fiscalidad especial
+
+|Constante|Descripción|
+|--------:|:----------|
+|`FacturaeItem::SPECIAL_TAXABLE_EVENT_EXEMPT`|Operación sujeta y exenta|
+|`FacturaeItem::SPECIAL_TAXABLE_EVENT_NON_SUBJECT`|Operación no sujeta|
+
+---
+
 ## Unidades de medida
 
 |Constante|Descripción|

diff --git a/doc/ejemplos/sin-composer.md b/doc/ejemplos/sin-composer.md
@@ -9,7 +9,8 @@ permalink: /ejemplos/sin-composer.html
 Este ejemplo muestra cómo usar `Facturae-PHP` sin tener configurado un entorno de Composer, solo descargando el código fuente de la librería.
 
 ```php
-require_once 'ruta/hacia/Facturae-PHP/src/Common/KeyPairReader.php';
+require_once 'ruta/hacia/Facturae-PHP/src/Common/FacturaeSigner.php';
+require_once 'ruta/hacia/Facturae-PHP/src/Common/KeyPairReaderTrait.php';
 require_once 'ruta/hacia/Facturae-PHP/src/Common/XmlTools.php';
 require_once 'ruta/hacia/Facturae-PHP/src/FacturaeTraits/PropertiesTrait.php';
 require_once 'ruta/hacia/Facturae-PHP/src/FacturaeTraits/UtilsTrait.php';

diff --git a/doc/entidades/terceros.md b/doc/entidades/terceros.md
@@ -0,0 +1,26 @@
+---
+title: Terceros
+parent: Entidades
+nav_order: 4
+permalink: /entidades/terceros.html
+---
+
+# Terceros
+Un tercero o *Third-Party* es la entidad que genera y firma una factura cuando esta no coincide con el emisor.
+Por ejemplo, en el caso de una gestoría que trabaja con varios clientes y emite las facturas en su nombre.
+
+En el caso de Facturae-PHP, pueden especificarse los datos de un tercero de la siguiente forma:
+```php
+$fac->setThirdParty(new FacturaeParty([
+  "taxNumber" => "B99999999",
+  "name"      => "Gestoría de Ejemplo, S.L.",
+  "address"   => "C/ de la Gestoría, 24",
+  "postCode"  => "23456",
+  "town"      => "Madrid",
+  "province"  => "Madrid",
+  "phone"     => "915555555",
+  "email"     => "[email protected]"
+]));
+```
+
+El tipo de emisor de una factura cambiará automáticamente a `Facturae::ISSUER_THIRD_PARTY` al establecer los datos de un tercero.
diff --git a/doc/productos/impuestos.md b/doc/productos/impuestos.md
@@ -66,3 +66,22 @@ $fac->addItem(new FacturaeItem([
   ]
 ]));
 ```
+
+## Fiscalidad especial
+Algunas operaciones son subjetivas de una fiscalidad especial (*special taxable event* en inglés). Por ejemplo, determinados productos se ven exentos de impuestos.
+Habitualmente, la forma en la que se declaran estos casos es marcando la línea de producto con IVA al 0% y especificando la justificación de la fiscalidad especial:
+```php
+$fac->addItem(new FacturaeItem([
+  "name" => "Un producto exento de IVA",
+  "unitPrice" => 100,
+
+  // Se marca la línea con IVA 0%
+  "taxes" => [Facturae::TAX_IVA => 0],
+
+  // Se declara el producto como exento de IVA
+  "specialTaxableEventCode" => FacturaeItem::SPECIAL_TAXABLE_EVENT_EXEMPT,
+
+  // Se detalla el motivo
+  "specialTaxableEventReason" => "El motivo detallado de la exención de impuestos"
+]));
+```
diff --git a/src/Facturae.php b/src/Facturae.php
@@ -10,7 +10,7 @@
  * Class for creating electronic invoices that comply with the Spanish FacturaE format.
  */
 class Facturae {
-  const VERSION = "1.7.5";
+  const VERSION = "1.7.6";
   const USER_AGENT = "FacturaePHP/" . self::VERSION;
 
   const SCHEMA_3_2 = "3.2";
@@ -26,6 +26,10 @@ class Facturae {
   const INVOICE_FULL = "FC";
   const INVOICE_SIMPLIFIED = "FA";
 
+  const ISSUER_SELLER = "EM";
+  const ISSUER_BUYER = "RE";
+  const ISSUER_THIRD_PARTY = "TE";
+
   const PRECISION_LINE = 1;
   const PRECISION_INVOICE = 2;
 

diff --git a/src/FacturaeItem.php b/src/FacturaeItem.php
@@ -7,6 +7,10 @@
  * Represents an invoice item
  */
 class FacturaeItem {
+  /** Subject and exempt operation */
+  const SPECIAL_TAXABLE_EVENT_EXEMPT = "01";
+  /** Non-subject operation */
+  const SPECIAL_TAXABLE_EVENT_NON_SUBJECT = "02";
 
   private $articleCode = null;
   private $name = null;
@@ -19,6 +23,8 @@ class FacturaeItem {
   private $charges = array();
   private $taxesOutputs = array();
   private $taxesWithheld = array();
+  private $specialTaxableEventCode = null;
+  private $specialTaxableEventReason = null;
 
   private $issuerContractReference = null;
   private $issuerContractDate = null;

diff --git a/src/FacturaeParty.php b/src/FacturaeParty.php
@@ -61,10 +61,10 @@ public function __construct($properties=array()) {
   /**
    * Get XML
    *
-   * @param  string $schema Facturae schema version
-   * @return string         Entity as Facturae XML
+   * @param  boolean $includeAdministrativeCentres Whether to include administrative centers or not
+   * @return string                                Entity as Facturae XML
    */
-  public function getXML($schema) {
+  public function getXML($includeAdministrativeCentres) {
     // Add tax identification
     $xml = '<TaxIdentification>' .
              '<PersonTypeCode>' . ($this->isLegalEntity ? 'J' : 'F') . '</PersonTypeCode>' .
@@ -73,7 +73,7 @@ public function getXML($schema) {
            '</TaxIdentification>';
 
     // Add administrative centres
-    if (count($this->centres) > 0) {
+    if ($includeAdministrativeCentres && count($this->centres) > 0) {
       $xml .= '<AdministrativeCentres>';
       foreach ($this->centres as $centre) {
         $xml .= '<AdministrativeCentre>';

diff --git a/src/FacturaeTraits/ExportableTrait.php b/src/FacturaeTraits/ExportableTrait.php
@@ -49,29 +49,32 @@ public function export($filePath=null) {
 
     // Add header
     $batchIdentifier = $this->parties['seller']->taxNumber . $this->header['number'] . $this->header['serie'];
-    $xml .= '<FileHeader>' .
-              '<SchemaVersion>' . $this->version .'</SchemaVersion>' .
-              '<Modality>I</Modality>' .
-              '<InvoiceIssuerType>EM</InvoiceIssuerType>' .
-              '<Batch>' .
-                '<BatchIdentifier>' . $batchIdentifier . '</BatchIdentifier>' .
-                '<InvoicesCount>1</InvoicesCount>' .
-                '<TotalInvoicesAmount>' .
-                  '<TotalAmount>' . $this->pad($totals['invoiceAmount'], 'InvoiceTotal') . '</TotalAmount>' .
-                '</TotalInvoicesAmount>' .
-                '<TotalOutstandingAmount>' .
-                  '<TotalAmount>' . $this->pad($totals['totalOutstandingAmount'], 'InvoiceTotal') . '</TotalAmount>' .
-                '</TotalOutstandingAmount>' .
-                '<TotalExecutableAmount>' .
-                  '<TotalAmount>' . $this->pad($totals['totalExecutableAmount'], 'InvoiceTotal') . '</TotalAmount>' .
-                '</TotalExecutableAmount>' .
-                '<InvoiceCurrencyCode>' . $this->currency . '</InvoiceCurrencyCode>' .
-              '</Batch>';
+    $xml .= '<FileHeader>';
+    $xml .= '<SchemaVersion>' . $this->version .'</SchemaVersion>';
+    $xml .= '<Modality>I</Modality>';
+    $xml .= '<InvoiceIssuerType>' . $this->header['issuerType'] . '</InvoiceIssuerType>';
+    if (!is_null($this->parties['thirdParty'])) {
+      $xml .= '<ThirdParty>' . $this->parties['thirdParty']->getXML(false) . '</ThirdParty>';
+    }
+    $xml .= '<Batch>' .
+              '<BatchIdentifier>' . $batchIdentifier . '</BatchIdentifier>' .
+              '<InvoicesCount>1</InvoicesCount>' .
+              '<TotalInvoicesAmount>' .
+                '<TotalAmount>' . $this->pad($totals['invoiceAmount'], 'InvoiceTotal') . '</TotalAmount>' .
+              '</TotalInvoicesAmount>' .
+              '<TotalOutstandingAmount>' .
+                '<TotalAmount>' . $this->pad($totals['totalOutstandingAmount'], 'InvoiceTotal') . '</TotalAmount>' .
+              '</TotalOutstandingAmount>' .
+              '<TotalExecutableAmount>' .
+                '<TotalAmount>' . $this->pad($totals['totalExecutableAmount'], 'InvoiceTotal') . '</TotalAmount>' .
+              '</TotalExecutableAmount>' .
+              '<InvoiceCurrencyCode>' . $this->currency . '</InvoiceCurrencyCode>' .
+            '</Batch>';
 
     // Add factoring assignment data
     if (!is_null($this->parties['assignee'])) {
       $xml .= '<FactoringAssignmentData>';
-      $xml .= '<Assignee>' . $this->parties['assignee']->getXML($this->version) . '</Assignee>';
+      $xml .= '<Assignee>' . $this->parties['assignee']->getXML(false) . '</Assignee>';
       $xml .= $paymentDetailsXML;
       if (!is_null($this->header['assignmentClauses'])) {
         $xml .= '<FactoringAssignmentClauses>' .
@@ -86,8 +89,8 @@ public function export($filePath=null) {
 
     // Add parties
     $xml .= '<Parties>' .
-              '<SellerParty>' . $this->parties['seller']->getXML($this->version) . '</SellerParty>' .
-              '<BuyerParty>' . $this->parties['buyer']->getXML($this->version) . '</BuyerParty>' .
+              '<SellerParty>' . $this->parties['seller']->getXML(true) . '</SellerParty>' .
+              '<BuyerParty>' . $this->parties['buyer']->getXML(true) . '</BuyerParty>' .
             '</Parties>';
 
     // Add invoice data
@@ -327,10 +330,14 @@ public function export($filePath=null) {
       }
 
       // Add more optional fields
-      $xml .= $this->addOptionalFields($item, [
-        "description" => "AdditionalLineItemInformation",
-        "articleCode"
-      ]);
+      $xml .= $this->addOptionalFields($item, ["description" => "AdditionalLineItemInformation"]);
+      if (!is_null($item['specialTaxableEventCode']) && !is_null($item['specialTaxableEventReason'])) {
+        $xml .= '<SpecialTaxableEvent>';
+        $xml .= '<SpecialTaxableEventCode>' . XmlTools::escape($item['specialTaxableEventCode']) . '</SpecialTaxableEventCode>';
+        $xml .= '<SpecialTaxableEventReason>' . XmlTools::escape($item['specialTaxableEventReason']) . '</SpecialTaxableEventReason>';
+        $xml .= '</SpecialTaxableEvent>';
+      }
+      $xml .= $this->addOptionalFields($item, ["articleCode"]);
 
       // Close invoice line
       $xml .= '</InvoiceLine>';

diff --git a/src/FacturaeTraits/PropertiesTrait.php b/src/FacturaeTraits/PropertiesTrait.php
@@ -19,6 +19,7 @@ trait PropertiesTrait {
   protected $precision = self::PRECISION_LINE;
   protected $header = array(
     "type" => self::INVOICE_FULL,
+    "issuerType" => self::ISSUER_SELLER,
     "serie" => null,
     "number" => null,
     "issueDate" => null,
@@ -33,6 +34,7 @@ trait PropertiesTrait {
     "additionalInformation" => null
   );
   protected $parties = array(
+    "thirdParty" => null,
     "assignee" => null,
     "seller" => null,
     "buyer" => null
@@ -99,6 +101,27 @@ public function setPrecision($precision) {
   }
 
 
+  /**
+   * Set third party
+   * @param  FacturaeParty $assignee Third party information
+   * @return Facturae                Invoice instance
+   */
+  public function setThirdParty($thirdParty) {
+    $this->parties['thirdParty'] = $thirdParty;
+    $this->setIssuerType(self::ISSUER_THIRD_PARTY);
+    return $this;
+  }
+
+
+  /**
+   * Get third party
+   * @return FacturaeParty|null Third party information
+   */
+  public function getThirdParty() {
+    return $this->parties['thirdParty'];
+  }
+
+
   /**
    * Set assignee
    * @param  FacturaeParty $assignee Assignee information
@@ -219,6 +242,26 @@ public function getType() {
   }
 
 
+  /**
+   * Set issuer type
+   * @param  string   $issuerType Issuer type
+   * @return Facturae             Invoice instance
+   */
+  public function setIssuerType($issuerType) {
+    $this->header['issuerType'] = $issuerType;
+    return $this;
+  }
+
+
+  /**
+   * Get issuer type
+   * @return string Issuer type
+   */
+  public function getIssuerType() {
+    return $this->header['issuerType'];
+  }
+
+
   /**
    * Set invoice number
    * @param  string     $serie  Serie code of the invoice

diff --git a/tests/ExtensionsTest.php b/tests/ExtensionsTest.php
@@ -69,14 +69,37 @@ public function testExtensions() {
     $extXml = explode('</Extensions>', $extXml[1])[0];
 
     // Validamos la parte de FACeB2B
+    $schemaPath = $this->getSchema();
     $faceXml = new \DOMDocument();
     $faceXml->loadXML($extXml);
-    $isValidXml = $faceXml->schemaValidate(self::FB2B_XSD_PATH);
+    $isValidXml = $faceXml->schemaValidate($schemaPath);
     $this->assertTrue($isValidXml);
+    unlink($schemaPath);
 
     // Validamos la ejecución de DisclaimerExtension
     $disclaimerPos = strpos($rawXml, '<LegalReference>' . $disclaimer->getDisclaimer() . '</LegalReference>');
     $this->assertTrue($disclaimerPos !== false);
   }
 
+  /**
+   * Get path to FaceB2B schema file
+   * @return string Path to schema file
+   */
+  private function getSchema() {
+    // Get XSD contents
+    $ch = curl_init();
+    curl_setopt($ch, CURLOPT_URL, self::FB2B_XSD_PATH);
+    curl_setopt($ch, CURLOPT_RETURNTRANSFER, true);
+    curl_setopt($ch, CURLOPT_FOLLOWLOCATION, true);
+    curl_setopt($ch, CURLOPT_COOKIEFILE, '');
+    $res = curl_exec($ch);
+    curl_close($ch);
+    unset($ch);
+
+    // Save to disk
+    $path = self::OUTPUT_DIR . "/faceb2b.xsd";
+    file_put_contents($path, $res);
+
+    return $path;
+  }
 }
diff --git a/tests/InvoiceTest.php b/tests/InvoiceTest.php
@@ -116,6 +116,15 @@ public function testCreateInvoice($schemaVersion, $isPfx) {
     // Y ahora, una línea con IVA al 0%
     $fac->addItem("Algo exento de IVA", 100, 1, Facturae::TAX_IVA, 0);
 
+    // Otra línea con IVA 0% y código de fiscalidad especial
+    $fac->addItem(new FacturaeItem([
+      "name" => "Otro algo exento de IVA",
+      "unitPrice" => 50,
+      "taxes" => [Facturae::TAX_IVA => 0],
+      "specialTaxableEventCode" => FacturaeItem::SPECIAL_TAXABLE_EVENT_EXEMPT,
+      "specialTaxableEventReason" => "El motivo detallado de la exención de impuestos"
+    ]));
+
     // Vamos a añadir un producto utilizando la API avanzada
     // que tenga IVA al 10%, IRPF al 15%, descuento del 10% y recargo del 5%
     $fac->addItem(new FacturaeItem([
@@ -208,8 +217,19 @@ public function testCreateInvoice($schemaVersion, $isPfx) {
       "amount"            => 99.9991172
     ]));
 
-    // Establecemos un un cesionario (solo en algunos casos)
+    // Establecemos un tercero y un cesionario (solo en algunos casos)
     if ($isPfx) {
+      $fac->setThirdParty(new FacturaeParty([
+        "taxNumber" => "B99999999",
+        "name"      => "Gestoría de Ejemplo, S.L.",
+        "address"   => "C/ de la Gestoría, 24",
+        "postCode"  => "23456",
+        "town"      => "Madrid",
+        "province"  => "Madrid",
+        "phone"     => "915555555",
+        "email"     => "[email protected]"
+      ]));
+      $this->assertEquals(Facturae::ISSUER_THIRD_PARTY, $fac->getIssuerType());
       $fac->setAssignee(new FacturaeParty([
         "taxNumber" => "B00000000",
         "name"      => "Cesionario S.L.",