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from decimal import Decimal |
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from satcfdi.create.cfd.catalogos import Impuesto, TipoFactor, RegimenFiscal |
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from satcfdi.models import DatePeriod, RFC, RFCType |
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from satcfdi.utils import iterate |
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ISR_MENSUAL_2023 = [ # limite, cuota_fija, porcentaje |
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8
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(Decimal('375975.62'), Decimal("117912.32"), Decimal("0.3500")), |
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9
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(Decimal('125325.21'), Decimal("32691.18"), Decimal("0.3400")), |
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(Decimal('93993.91'), Decimal("22665.17"), Decimal("0.3200")), |
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(Decimal('49233.01'), Decimal("9236.89"), Decimal("0.3000")), |
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(Decimal('31236.50'), Decimal("5004.12"), Decimal("0.2352")), |
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(Decimal('15487.72'), Decimal("1640.18"), Decimal("0.2136")), |
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14
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(Decimal('12935.83'), Decimal("1182.88"), Decimal("0.1792")), |
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(Decimal('11128.02'), Decimal("893.63"), Decimal("0.1600")), |
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(Decimal('6332.06'), Decimal("371.83"), Decimal("0.1088")), |
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(Decimal('746.05'), Decimal("14.32"), Decimal("0.0640")), |
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(Decimal("0.00"), Decimal("0.00"), Decimal("0.0192")), |
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] |
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ISR_ANUAL_2023 = [ # limite, cuota_fija, porcentaje |
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(Decimal('4511707.38'), Decimal("1414947.85"), Decimal("0.3500")), |
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(Decimal('1503902.47'), Decimal("392294.17"), Decimal("0.3400")), |
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(Decimal('1127926.85'), Decimal("271981.99"), Decimal("0.3200")), |
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(Decimal('590796.00'), Decimal("110842.74"), Decimal("0.3000")), |
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(Decimal('374837.89'), Decimal("60049.40"), Decimal("0.2352")), |
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(Decimal('185852.58'), Decimal("19682.13"), Decimal("0.2136")), |
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(Decimal('155229.81'), Decimal("14194.54"), Decimal("0.1792")), |
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(Decimal('133536.08'), Decimal("10723.55"), Decimal("0.1600")), |
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(Decimal('75984.56'), Decimal("4461.94"), Decimal("0.1088")), |
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(Decimal('8952.50'), Decimal("171.88"), Decimal("0.0640")), |
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(Decimal("0.00"), Decimal("0.00"), Decimal("0.0192")), |
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] |
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ISR_MENSUAL_RESICO_2023 = [ |
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(Decimal("208333.34"), None, Decimal("0.0250")), |
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(Decimal("83333.34"), None, Decimal("0.0200")), |
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(Decimal("50000.01"), None, Decimal("0.0150")), |
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(Decimal("25000.01"), None, Decimal("0.0110")), |
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(Decimal("0.00"), None, Decimal("0.0100")), |
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] |
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def isr_mensual(dp: DatePeriod, ingreso): |
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if dp.month is None: |
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isr_table = ISR_ANUAL_2023 |
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else: |
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isr_table = ISR_MENSUAL_2023 |
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for (limite, cuota_fija, porcentaje) in isr_table: |
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if ingreso >= limite: |
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return round((ingreso - limite) * porcentaje + cuota_fija) |
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return Decimal("0.00") |
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def sat_retenciones(concepto, emisor, receptor): |
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if 'Retenciones' in concepto['Impuestos']: |
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return |
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emisor_rfc = RFC(emisor['Rfc']) |
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receptor_rfc = RFC(receptor['Rfc']) |
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if emisor_rfc.type == RFCType.FISICA and receptor_rfc.type == RFCType.MORAL: |
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ret_isr = { |
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'Impuesto': Impuesto.ISR, |
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'TipoFactor': TipoFactor.TASA, |
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'TasaOCuota': Decimal('0.100000') if emisor['RegimenFiscal'] != RegimenFiscal.REGIMEN_SIMPLIFICADO_DE_CONFIANZA else Decimal('0.012500') |
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} |
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if receptor['RegimenFiscal'] == '603': # Personas morales con fines no lucrativos |
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concepto['Impuestos']['Retenciones'] = ret_isr # solo se retiene ISR |
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else: |
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traslado = next(i for i in iterate(concepto['Impuestos']['Traslados']) if i['Impuesto'] == Impuesto.IVA) |
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assert traslado is not None |
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assert traslado['TipoFactor'] == TipoFactor.TASA |
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concepto['Impuestos']['Retenciones'] = [ |
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ret_isr, |
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{ |
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'Impuesto': Impuesto.IVA, |
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'TipoFactor': TipoFactor.TASA, |
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'TasaOCuota': round(traslado['TasaOCuota'] * 2 / 3, 6) |
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} |
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] |
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SAT-CFDI /
python-satdigitalinvoice
