Añade funcionalidad para vincular asientos contables manuales a regularizaciones de impuestos

Controller/EditRegularizacionImpuesto.php

@@ -352,6 +352,59 @@ protected function downloadTxtAction(): bool
         return false;
     }
 
+    /**
+     * Runs the standard edit save and, when the record didn't have an accounting entry yet,
+     * checks whether the user has just linked an existing one by hand (picking it in the
+     * "accounting-entry" field instead of using the "create-accounting-entry" button). In
+     * that case, validates it and completes the derived fields (accounting date and lock)
+     * so it gets correctly excluded from later tax settlements, exactly as it already
+     * happens for entries generated automatically.
+     *
+     * @return bool
+     */
+    protected function editAction(): bool
+    {
+        $before = new RegularizacionImpuesto();
+        $hadEntry = $before->load($this->request->input('code', '')) && !empty($before->idasiento);
+
+        if (false === parent::editAction()) {
+            return false;
+        }
+
+        if (false === $hadEntry) {
+            $this->linkManualAccountingEntry();
+        }
+
+        return true;
+    }
+
+    /**
+     * Validates the accounting entry the user has just picked in the "accounting-entry"
+     * field and completes its derived fields (accounting date and lock). If it's not a
+     * valid entry (different company or already linked to another settlement), the field
+     * is cleared so no invalid link remains stored.
+     *
+     * @return void
+     */
+    private function linkManualAccountingEntry(): void
+    {
+        $reg = $this->getModel();
+        if (empty($reg->idasiento)) {
+            return;
+        }
+
+        $idasiento = (int)$reg->idasiento;
+        $reg->idasiento = null;
+
+        $linker = new VatRegularizationToAccounting();
+        if (false === $linker->linkExisting($reg, $idasiento)) {
+            $reg->save();
+            return;
+        }
+
+        Tools::log()->notice('record-updated-correctly');
+    }
+
     /**
      * Looks up the immediately previous tax settlement of the same company and copies its
      * pending-for-later-periods result (box 87) into box 110 (cuotas a compensar pendientes

Lib/Accounting/VatRegularizationToAccounting.php

@@ -27,6 +27,7 @@
 use FacturaScripts\Dinamic\Lib\SubAccountTools;
 use FacturaScripts\Dinamic\Model\Asiento;
 use FacturaScripts\Dinamic\Model\Join\PartidaImpuestoResumen;
+use FacturaScripts\Dinamic\Model\RegularizacionImpuesto as DinRegularizacionImpuesto;
 use FacturaScripts\Dinamic\Model\Subcuenta;
 
 /**
@@ -77,6 +78,46 @@ public function generate(RegularizacionImpuesto &$reg): bool
         return false;
     }
 
+    /**
+     * Links an already-existing accounting entry (typically created by hand, without using
+     * this assistant) to a tax settlement, instead of generating a new one. This lets the
+     * exclusion logic used to compute later settlements (see commonTaxWhere() and
+     * getSubtotals(), both keyed on RegularizacionImpuesto::idasiento) recognize the manual
+     * entry and exclude it, exactly as it already does for automatically generated entries.
+     *
+     * @param RegularizacionImpuesto $reg
+     * @param int $idasiento
+     * @return bool
+     */
+    public function linkExisting(RegularizacionImpuesto &$reg, int $idasiento): bool
+    {
+        if ($reg->idasiento) {
+            Tools::log()->warning('accounting-entry-already-created');
+            return false;
+        }
+
+        $asiento = new Asiento();
+        if (false === $asiento->load($idasiento) || $asiento->idempresa != $reg->idempresa) {
+            Tools::log()->warning('accounting-entry-invalid');
+            return false;
+        }
+
+        // el asiento no puede estar ya vinculado a otra regularización
+        $where = [
+            Where::eq('idasiento', $asiento->idasiento),
+            Where::notEq('idregiva', $reg->idregiva),
+        ];
+        if (false === empty(DinRegularizacionImpuesto::all($where, [], 0, 1))) {
+            Tools::log()->warning('accounting-entry-already-linked');
+            return false;
+        }
+
+        $reg->idasiento = $asiento->idasiento;
+        $reg->fechaasiento = $asiento->fecha;
+        $reg->bloquear = true;
+        return $reg->save();
+    }
+
     protected function addAccountingResultLine(Asiento $accEntry, RegularizacionImpuesto $reg): bool
     {
         $subaccount = new Subcuenta();

Test/main/VatRegularizationLinkExistingTest.php

@@ -0,0 +1,161 @@
+<?php
+/**
+ * This file is part of Modelo303 plugin for FacturaScripts
+ * Copyright (C) 2026 Carlos Garcia Gomez <carlos@facturascripts.com>
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Lesser General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+ * GNU Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public License
+ * along with this program. If not, see <http://www.gnu.org/licenses/>.
+ */
+
+namespace FacturaScripts\Test\Plugins;
+
+use FacturaScripts\Core\Tools;
+use FacturaScripts\Dinamic\Model\Asiento;
+use FacturaScripts\Dinamic\Model\RegularizacionImpuesto;
+use FacturaScripts\Plugins\Modelo303\Lib\Accounting\VatRegularizationToAccounting;
+use FacturaScripts\Test\Traits\DefaultSettingsTrait;
+use FacturaScripts\Test\Traits\LogErrorsTrait;
+use FacturaScripts\Test\Traits\RandomDataTrait;
+
+/**
+ * These tests cover the reported bug: when a user creates the VAT regularization
+ * accounting entry by hand (instead of using the "Crear asiento contable" assistant),
+ * the entry was never recognized as a regularization and kept being counted in later
+ * tax settlements. VatRegularizationToAccounting::linkExisting() lets a manual entry be
+ * linked to a settlement, so it's registered exactly like an automatically generated
+ * one and excluded afterwards.
+ */
+final class VatRegularizationLinkExistingTest extends Modelo303TestCase
+{
+    use DefaultSettingsTrait;
+    use LogErrorsTrait;
+    use RandomDataTrait;
+
+    public static function setUpBeforeClass(): void
+    {
+        self::setDefaultSettings();
+        self::installAccountingPlan();
+        self::removeTaxRegularization();
+    }
+
+    public function testLinkExistingManualEntry()
+    {
+        $exercise = $this->getRandomExercise();
+
+        // creamos a mano un asiento de regularización, sin pasar por el asistente del plugin
+        $manualEntry = new Asiento();
+        $manualEntry->codejercicio = $exercise->codejercicio;
+        $manualEntry->idempresa = (int)Tools::settings('default', 'idempresa');
+        $manualEntry->concepto = 'Regularización manual de IVA';
+        $manualEntry->fecha = date('31-03-Y', strtotime($exercise->fechainicio));
+        $this->assertTrue($manualEntry->save());
+        $this->addCleanup(static function () use ($manualEntry) {
+            if ($manualEntry->exists()) {
+                $manualEntry->delete();
+            }
+        });
+
+        // creamos la liquidación del trimestre
+        $reg = new RegularizacionImpuesto();
+        $reg->codejercicio = $exercise->codejercicio;
+        $reg->periodo = 'T1';
+        $this->assertTrue($reg->save());
+        $this->addCleanup(static function () use ($reg) {
+            if ($reg->exists()) {
+                $reg->delete();
+            }
+        });
+
+        // antes de vincularlo, el asiento manual no aparece entre las regularizaciones registradas
+        $linkedIds = array_map(static fn($r) => $r->idasiento, RegularizacionImpuesto::all());
+        $this->assertNotContains($manualEntry->idasiento, $linkedIds);
+
+        // lo vinculamos a la regularización, en lugar de generar un asiento nuevo
+        $linker = new VatRegularizationToAccounting();
+        $this->assertTrue($linker->linkExisting($reg, $manualEntry->idasiento));
+
+        // se ha completado la fecha del asiento y se ha bloqueado la regularización
+        $this->assertEquals($manualEntry->idasiento, $reg->idasiento);
+        $this->assertEquals($manualEntry->fecha, $reg->fechaasiento);
+        $this->assertTrue($reg->bloquear);
+
+        // ahora sí, el asiento manual queda registrado como asiento de una regularización,
+        // que es justo el criterio que usa el plugin para excluirlo de los cálculos
+        // posteriores (ver commonTaxWhere() y getSubtotals())
+        $linkedIds = array_map(static fn($r) => $r->idasiento, RegularizacionImpuesto::all());
+        $this->assertContains($manualEntry->idasiento, $linkedIds);
+    }
+
+    public function testCannotLinkNonexistentEntry()
+    {
+        $exercise = $this->getRandomExercise();
+
+        $reg = new RegularizacionImpuesto();
+        $reg->codejercicio = $exercise->codejercicio;
+        $reg->periodo = 'T1';
+        $this->assertTrue($reg->save());
+        $this->addCleanup(static function () use ($reg) {
+            if ($reg->exists()) {
+                $reg->delete();
+            }
+        });
+
+        $linker = new VatRegularizationToAccounting();
+        $this->assertFalse($linker->linkExisting($reg, 999999999));
+        $this->assertEmpty($reg->idasiento);
+    }
+
+    public function testCannotLinkEntryAlreadyLinkedToAnotherSettlement()
+    {
+        $exercise = $this->getRandomExercise();
+
+        $manualEntry = new Asiento();
+        $manualEntry->codejercicio = $exercise->codejercicio;
+        $manualEntry->idempresa = (int)Tools::settings('default', 'idempresa');
+        $manualEntry->concepto = 'Regularización manual de IVA';
+        $manualEntry->fecha = date('31-03-Y', strtotime($exercise->fechainicio));
+        $this->assertTrue($manualEntry->save());
+        $this->addCleanup(static function () use ($manualEntry) {
+            if ($manualEntry->exists()) {
+                $manualEntry->delete();
+            }
+        });
+
+        $reg1 = new RegularizacionImpuesto();
+        $reg1->codejercicio = $exercise->codejercicio;
+        $reg1->periodo = 'T1';
+        $this->assertTrue($reg1->save());
+        $this->addCleanup(static function () use ($reg1) {
+            if ($reg1->exists()) {
+                $reg1->delete();
+            }
+        });
+
+        $reg2 = new RegularizacionImpuesto();
+        $reg2->codejercicio = $exercise->codejercicio;
+        $reg2->periodo = 'T2';
+        $this->assertTrue($reg2->save());
+        $this->addCleanup(static function () use ($reg2) {
+            if ($reg2->exists()) {
+                $reg2->delete();
+            }
+        });
+
+        $linker = new VatRegularizationToAccounting();
+        $this->assertTrue($linker->linkExisting($reg1, $manualEntry->idasiento));
+
+        // el mismo asiento no puede vincularse también a la segunda liquidación
+        $this->assertFalse($linker->linkExisting($reg2, $manualEntry->idasiento));
+        $this->assertEmpty($reg2->idasiento);
+    }
+}

Translation/es_ES.json

@@ -1,5 +1,7 @@
 {
     "accounting-entry-already-created": "Asiento ya creado anteriormente.",
+    "accounting-entry-already-linked": "El asiento seleccionado ya está vinculado a otra regularización de impuestos.",
+    "accounting-entry-invalid": "El asiento seleccionado no existe o pertenece a otra empresa.",
     "accounting-entry-not-created": "Asiento no creado.",
     "accounting-entry-not-found": "No se han encontrado asientos para este periodo",
     "aeat-file-303": "Presentación AEAT (fichero .303)",

XMLView/EditRegularizacionImpuesto.xml

@@ -78,8 +78,8 @@
                 </widget>
             </column>
             <column name="accounting-entry" order="120">
-                <widget type="autocomplete" fieldname="idasiento" onclick="EditAsiento" readonly="true">
-                    <values source="asientos" fieldcode="idasiento" fieldtitle="numero"/>
+                <widget type="autocomplete" fieldname="idasiento" onclick="EditAsiento" readonly="dinamic">
+                    <values source="asientos" fieldcode="idasiento" fieldtitle="numero" fieldfilter="idempresa"/>
                 </widget>
             </column>
             <column name="accounting-date" order="130">