| | | 1 | | using System.ComponentModel.DataAnnotations; |
| | | 2 | | using System.ComponentModel.DataAnnotations.Schema; |
| | | 3 | | |
| | | 4 | | namespace FAU.Entidades; |
| | | 5 | | |
| | | 6 | | /// <summary> |
| | | 7 | | /// Resultado del cálculo IRPF por persona en un período de liquidación. |
| | | 8 | | /// Mapea a tabla irpf_mensual - almacena el resumen IRPF y detalles para auditoría, Formulario 470, etc. |
| | | 9 | | /// Unicidad: (liquidacion_id, persona_id) - una fila por persona por período. |
| | | 10 | | /// </summary> |
| | | 11 | | [Table("irpf_mensual")] |
| | | 12 | | public class IrpfMensual |
| | | 13 | | { |
| | | 14 | | [Key] |
| | | 15 | | [Column("id")] |
| | 15 | 16 | | public long Id { get; set; } |
| | | 17 | | |
| | | 18 | | [Required] |
| | | 19 | | [Column("liquidacion_id")] |
| | 8 | 20 | | public long LiquidacionId { get; set; } |
| | | 21 | | |
| | | 22 | | [Required] |
| | | 23 | | [Column("persona_id")] |
| | 8 | 24 | | public long PersonaId { get; set; } |
| | | 25 | | |
| | | 26 | | /// <summary> |
| | | 27 | | /// Ingresos gravados (haberes + compensaciones, excl. asignación familiar) |
| | | 28 | | /// Este es el base gravada ANTES de deducciones. |
| | | 29 | | /// </summary> |
| | | 30 | | [Required] |
| | | 31 | | [Column("ingresos_gravados", TypeName = "numeric(14,2)")] |
| | 4 | 32 | | public decimal IngresosGravados { get; set; } |
| | | 33 | | |
| | | 34 | | /// <summary> |
| | | 35 | | /// Deducción por aportes jubilatorios = Montepio + FONASA + FRL |
| | | 36 | | /// </summary> |
| | | 37 | | [Required] |
| | | 38 | | [Column("deduccion_aportes", TypeName = "numeric(14,2)")] |
| | 4 | 39 | | public decimal DeduccionAportes { get; set; } |
| | | 40 | | |
| | | 41 | | /// <summary> |
| | | 42 | | /// Deducción por hijos menores o con discapacidad = N * 13 BPC anuales / 12 |
| | | 43 | | /// </summary> |
| | | 44 | | [Required] |
| | | 45 | | [Column("deduccion_hijos", TypeName = "numeric(14,2)")] |
| | 4 | 46 | | public decimal DeduccionHijos { get; set; } |
| | | 47 | | |
| | | 48 | | /// <summary> |
| | | 49 | | /// Deducción por cónyuge sin ingresos = 13 BPC anuales / 12 |
| | | 50 | | /// </summary> |
| | | 51 | | [Required] |
| | | 52 | | [Column("deduccion_conyuge", TypeName = "numeric(14,2)")] |
| | 4 | 53 | | public decimal DeduccionConyuge { get; set; } |
| | | 54 | | |
| | | 55 | | /// <summary> |
| | | 56 | | /// Deducción profesional = IngresoGravados * TasaDeduccionProfesional |
| | | 57 | | /// Tasa es 8% (0.08) si base >= umbral BPC, 14% (0.14) si base < umbral BPC |
| | | 58 | | /// </summary> |
| | | 59 | | [Required] |
| | | 60 | | [Column("deduccion_profesional", TypeName = "numeric(14,2)")] |
| | 4 | 61 | | public decimal DeduccionProfesional { get; set; } |
| | | 62 | | |
| | | 63 | | /// <summary> |
| | | 64 | | /// Tasa de deducción profesional aplicada: 0.08 (8%) o 0.14 (14%) |
| | | 65 | | /// Registrado para trazabilidad y auditoría. |
| | | 66 | | /// </summary> |
| | | 67 | | [Required] |
| | | 68 | | [Column("tasa_deduccion_profesional", TypeName = "numeric(5,4)")] |
| | 4 | 69 | | public decimal TasaDeduccionProfesional { get; set; } |
| | | 70 | | |
| | | 71 | | /// <summary> |
| | | 72 | | /// Total de deducciones = DeduccionAportes + DeduccionHijos + DeduccionConyuge + DeduccionProfesional |
| | | 73 | | /// </summary> |
| | | 74 | | [Required] |
| | | 75 | | [Column("total_deducciones", TypeName = "numeric(14,2)")] |
| | 4 | 76 | | public decimal TotalDeducciones { get; set; } |
| | | 77 | | |
| | | 78 | | /// <summary> |
| | | 79 | | /// Base imponible neta = IngresosGravados - TotalDeducciones |
| | | 80 | | /// Si es negativa, se clampea a 0 y TotalIrpf resultante es 0. |
| | | 81 | | /// </summary> |
| | | 82 | | [Required] |
| | | 83 | | [Column("base_imponible_neta", TypeName = "numeric(14,2)")] |
| | 4 | 84 | | public decimal BaseImponibleNeta { get; set; } |
| | | 85 | | |
| | | 86 | | /// <summary> |
| | | 87 | | /// IRPF total calculado = suma de IRPF por cada franja progresiva aplicada a BaseImponibleNeta |
| | | 88 | | /// </summary> |
| | | 89 | | [Required] |
| | | 90 | | [Column("total_irpf", TypeName = "numeric(14,2)")] |
| | 17 | 91 | | public decimal TotalIrpf { get; set; } |
| | | 92 | | |
| | | 93 | | // Navigation properties |
| | | 94 | | [ForeignKey("LiquidacionId")] |
| | 0 | 95 | | public virtual Periodo? Liquidacion { get; set; } |
| | | 96 | | |
| | | 97 | | [ForeignKey("PersonaId")] |
| | 0 | 98 | | public virtual Persona? Persona { get; set; } |
| | | 99 | | |
| | 11 | 100 | | public virtual ICollection<IrpfDetalleFranjas> IrpfDetalleFranjas { get; set; } = new List<IrpfDetalleFranjas>(); |
| | | 101 | | } |