feat(fin): amarre de facturas y partidas a catálogos SAT
fin.invoices gana tipo de comprobante, forma y método de pago y CP de
expedición; fin.invoice_items gana concepto de catálogo y las claves ProdServ,
unidad y objeto de impuesto. Todas nullable: las facturas ya emitidas no las
tienen y siguen funcionando igual (listado, detalle, PDF, envío).
La columna de texto libre invoice_items.concept se conserva obligatoria porque
la consume el PDF actual; al capturar por catálogo, el service hereda ahí la
descripción del concepto cuando el cliente no la envía.
Nueva tabla fin.invoice_item_taxes para el detalle de impuestos trasladados y
retenidos por partida. No interviene en el cálculo de subtotal/IVA/total, que
sigue saliendo de invoices.tax_rate.
Incluye la migración e6f7a8b9c0d1 (crea el schema sat, siembra los catálogos con
sync_catalogs y monta las tablas e índices nuevos) y registra los permisos
fin.concept.* y fin.settings.{view,edit}.
Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
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"""Catálogos SAT (schema sat), conceptos de facturación, datos fiscales del emisor
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y amarre de facturas y partidas a los catálogos.
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Revision ID: e6f7a8b9c0d1
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Revises: d5e6f7a8b9c0
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Create Date: 2026-08-07 00:00:00.000000
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"""
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from typing import Sequence, Union
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import sqlalchemy as sa
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from alembic import op
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from api.v1.modules.fin.catalogs.seed_data import sync_catalogs
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revision: str = "e6f7a8b9c0d1"
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down_revision: Union[str, None] = "d5e6f7a8b9c0"
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branch_labels: Union[str, Sequence[str], None] = None
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depends_on: Union[str, Sequence[str], None] = None
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# Índices únicos parciales: la baja lógica (deleted_at) libera la clave.
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_ALIVE = "deleted_at IS NULL"
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# Catálogos del SAT: (tabla, longitud de code, columnas propias del catálogo).
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_SAT_CATALOGS: list[tuple[str, int, list[sa.Column]]] = [
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("tax_regimes", 3, [
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sa.Column("applies_to_individual", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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sa.Column("applies_to_legal_entity", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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]),
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("taxes", 3, [
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sa.Column("is_withholding", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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sa.Column("is_transferred", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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sa.Column("is_local", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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]),
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("payment_forms", 2, []),
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("units_of_measure", 20, [
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sa.Column("name", sa.String(length=255), nullable=False),
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sa.Column("symbol", sa.String(length=20), nullable=True),
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]),
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("products_services", 8, []),
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("voucher_types", 1, []),
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("payment_methods", 3, []),
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("tax_objects", 2, []),
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]
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# units_of_measure guarda el nombre corto aparte, así que su description es opcional.
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_NULLABLE_DESCRIPTION = {"units_of_measure"}
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def _timestamp_columns(with_soft_delete: bool) -> list[sa.Column]:
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columns = [
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sa.Column("created_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
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sa.Column("updated_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
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]
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if with_soft_delete:
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columns.append(sa.Column("deleted_at", sa.DateTime(), nullable=True))
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return columns
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def upgrade() -> None:
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# ---------- Schema y catálogos globales del SAT ----------
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op.execute("CREATE SCHEMA IF NOT EXISTS sat")
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for table, code_length, extra_columns in _SAT_CATALOGS:
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op.create_table(
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table,
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sa.Column("id", sa.Integer(), nullable=False),
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sa.Column("code", sa.String(length=code_length), nullable=False),
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sa.Column(
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"description",
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sa.String(length=500),
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nullable=table in _NULLABLE_DESCRIPTION,
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),
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sa.Column("is_active", sa.Boolean(), nullable=False, server_default=sa.text("true")),
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*extra_columns,
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*_timestamp_columns(with_soft_delete=False),
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sa.PrimaryKeyConstraint("id"),
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schema="sat",
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)
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op.create_index(f"ix_sat_{table}_id", table, ["id"], schema="sat")
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# La clave oficial del SAT es única dentro de su catálogo.
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op.create_index(f"ix_sat_{table}_code", table, ["code"], unique=True, schema="sat")
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# Semillas de los catálogos (idempotente: puede volver a correrse sin duplicar).
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sync_catalogs(op.get_bind())
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# ---------- fin.concepts ----------
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op.create_table(
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"concepts",
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sa.Column("id", sa.Integer(), nullable=False),
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sa.Column("tenant_id", sa.Integer(), nullable=False),
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sa.Column("company_id", sa.Integer(), nullable=False),
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sa.Column("code", sa.String(length=40), nullable=False),
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sa.Column("description", sa.String(length=500), nullable=False),
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sa.Column("product_service_id", sa.Integer(), nullable=False),
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sa.Column("unit_of_measure_id", sa.Integer(), nullable=True),
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sa.Column("tax_object_id", sa.Integer(), nullable=True),
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sa.Column("unit_price", sa.Numeric(precision=14, scale=2), nullable=True),
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sa.Column("currency", sa.String(length=3), nullable=False, server_default=sa.text("'MXN'")),
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sa.Column("is_active", sa.Boolean(), nullable=False, server_default=sa.text("true")),
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sa.Column("notes", sa.Text(), nullable=True),
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sa.Column("created_by", sa.String(length=64), nullable=True),
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sa.Column("updated_by", sa.String(length=64), nullable=True),
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*_timestamp_columns(with_soft_delete=True),
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sa.PrimaryKeyConstraint("id"),
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sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"], name="fk_fin_concepts_tenant_id"),
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sa.ForeignKeyConstraint(
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["product_service_id"], ["sat.products_services.id"], name="fk_fin_concepts_product_service_id"
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),
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sa.ForeignKeyConstraint(
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["unit_of_measure_id"], ["sat.units_of_measure.id"], name="fk_fin_concepts_unit_of_measure_id"
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),
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sa.ForeignKeyConstraint(
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["tax_object_id"], ["sat.tax_objects.id"], name="fk_fin_concepts_tax_object_id"
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),
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schema="fin",
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)
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op.create_index("ix_fin_concepts_id", "concepts", ["id"], schema="fin")
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op.create_index("ix_fin_concepts_tenant_id", "concepts", ["tenant_id"], schema="fin")
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op.create_index("ix_fin_concepts_company_id", "concepts", ["company_id"], schema="fin")
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op.create_index("ix_fin_concepts_product_service_id", "concepts", ["product_service_id"], schema="fin")
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# La clave interna del concepto es única por empresa.
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op.create_index(
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"uq_fin_concepts_code", "concepts", ["tenant_id", "company_id", "code"],
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unique=True, schema="fin", postgresql_where=sa.text(_ALIVE),
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)
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# Relación 1:1 con c_ClaveProdServ: una clave del SAT no puede repetirse entre
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# los conceptos vigentes de la misma empresa.
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op.create_index(
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"uq_fin_concepts_product_service", "concepts", ["tenant_id", "company_id", "product_service_id"],
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unique=True, schema="fin", postgresql_where=sa.text(_ALIVE),
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)
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# ---------- fin.issuer_settings ----------
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op.create_table(
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"issuer_settings",
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sa.Column("id", sa.Integer(), nullable=False),
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sa.Column("tenant_id", sa.Integer(), nullable=False),
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sa.Column("company_id", sa.Integer(), nullable=False),
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sa.Column("legal_name", sa.String(length=255), nullable=False),
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sa.Column("rfc", sa.String(length=13), nullable=False),
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sa.Column("tax_regime_id", sa.Integer(), nullable=False),
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sa.Column("zip_code", sa.String(length=5), nullable=True),
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sa.Column("updated_by", sa.String(length=64), nullable=True),
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*_timestamp_columns(with_soft_delete=True),
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sa.PrimaryKeyConstraint("id"),
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sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"], name="fk_fin_issuer_settings_tenant_id"),
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sa.ForeignKeyConstraint(
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["tax_regime_id"], ["sat.tax_regimes.id"], name="fk_fin_issuer_settings_tax_regime_id"
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),
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schema="fin",
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)
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op.create_index("ix_fin_issuer_settings_id", "issuer_settings", ["id"], schema="fin")
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op.create_index("ix_fin_issuer_settings_tenant_id", "issuer_settings", ["tenant_id"], schema="fin")
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op.create_index("ix_fin_issuer_settings_company_id", "issuer_settings", ["company_id"], schema="fin")
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op.create_index("ix_fin_issuer_settings_tax_regime_id", "issuer_settings", ["tax_regime_id"], schema="fin")
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# Una sola configuración fiscal vigente por empresa.
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op.create_index(
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"uq_fin_issuer_settings_company", "issuer_settings", ["tenant_id", "company_id"],
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unique=True, schema="fin", postgresql_where=sa.text(_ALIVE),
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)
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# ---------- fin.invoice_item_taxes ----------
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op.create_table(
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"invoice_item_taxes",
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sa.Column("id", sa.Integer(), nullable=False),
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sa.Column("tenant_id", sa.Integer(), nullable=False),
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sa.Column("company_id", sa.Integer(), nullable=False),
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sa.Column("invoice_item_id", sa.Integer(), nullable=False),
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sa.Column("tax_id", sa.Integer(), nullable=False),
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sa.Column("is_withholding", sa.Boolean(), nullable=False, server_default=sa.text("false")),
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sa.Column("rate", sa.Numeric(precision=8, scale=6), nullable=True),
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sa.Column("amount", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
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*_timestamp_columns(with_soft_delete=True),
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sa.PrimaryKeyConstraint("id"),
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sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"], name="fk_fin_invoice_item_taxes_tenant_id"),
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sa.ForeignKeyConstraint(
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["invoice_item_id"], ["fin.invoice_items.id"], name="fk_fin_invoice_item_taxes_invoice_item_id"
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),
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sa.ForeignKeyConstraint(["tax_id"], ["sat.taxes.id"], name="fk_fin_invoice_item_taxes_tax_id"),
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schema="fin",
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)
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op.create_index("ix_fin_invoice_item_taxes_id", "invoice_item_taxes", ["id"], schema="fin")
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op.create_index("ix_fin_invoice_item_taxes_tenant_id", "invoice_item_taxes", ["tenant_id"], schema="fin")
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op.create_index("ix_fin_invoice_item_taxes_company_id", "invoice_item_taxes", ["company_id"], schema="fin")
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op.create_index(
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"ix_fin_invoice_item_taxes_invoice_item_id", "invoice_item_taxes", ["invoice_item_id"], schema="fin"
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)
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# Un mismo impuesto no puede declararse dos veces con el mismo rol en la partida.
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op.create_index(
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"uq_fin_invoice_item_taxes", "invoice_item_taxes", ["invoice_item_id", "tax_id", "is_withholding"],
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unique=True, schema="fin", postgresql_where=sa.text(_ALIVE),
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)
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# ---------- fin.invoices: claves fiscales del comprobante ----------
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# Todas nullable: las facturas ya emitidas no tienen estos datos.
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op.add_column("invoices", sa.Column("voucher_type_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoices", sa.Column("payment_form_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoices", sa.Column("payment_method_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoices", sa.Column("expedition_zip_code", sa.String(length=5), nullable=True), schema="fin")
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op.create_foreign_key(
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"fk_fin_invoices_voucher_type_id", "invoices", "voucher_types",
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["voucher_type_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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op.create_foreign_key(
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"fk_fin_invoices_payment_form_id", "invoices", "payment_forms",
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["payment_form_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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op.create_foreign_key(
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"fk_fin_invoices_payment_method_id", "invoices", "payment_methods",
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["payment_method_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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# ---------- fin.invoice_items: claves fiscales de la partida ----------
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# La columna de texto libre `concept` se conserva intacta y obligatoria: la usa el
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# PDF actual de la factura.
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op.add_column("invoice_items", sa.Column("concept_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoice_items", sa.Column("product_service_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoice_items", sa.Column("unit_of_measure_id", sa.Integer(), nullable=True), schema="fin")
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op.add_column("invoice_items", sa.Column("tax_object_id", sa.Integer(), nullable=True), schema="fin")
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op.create_index("ix_fin_invoice_items_concept_id", "invoice_items", ["concept_id"], schema="fin")
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op.create_foreign_key(
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"fk_fin_invoice_items_concept_id", "invoice_items", "concepts",
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["concept_id"], ["id"], source_schema="fin", referent_schema="fin",
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)
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op.create_foreign_key(
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"fk_fin_invoice_items_product_service_id", "invoice_items", "products_services",
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["product_service_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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op.create_foreign_key(
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"fk_fin_invoice_items_unit_of_measure_id", "invoice_items", "units_of_measure",
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["unit_of_measure_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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op.create_foreign_key(
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"fk_fin_invoice_items_tax_object_id", "invoice_items", "tax_objects",
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["tax_object_id"], ["id"], source_schema="fin", referent_schema="sat",
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)
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def downgrade() -> None:
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# fin.invoice_items
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for constraint in (
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"fk_fin_invoice_items_tax_object_id",
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"fk_fin_invoice_items_unit_of_measure_id",
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"fk_fin_invoice_items_product_service_id",
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"fk_fin_invoice_items_concept_id",
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):
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op.drop_constraint(constraint, "invoice_items", schema="fin", type_="foreignkey")
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op.drop_index("ix_fin_invoice_items_concept_id", table_name="invoice_items", schema="fin")
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for column in ("tax_object_id", "unit_of_measure_id", "product_service_id", "concept_id"):
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op.drop_column("invoice_items", column, schema="fin")
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# fin.invoices
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for constraint in (
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"fk_fin_invoices_payment_method_id",
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"fk_fin_invoices_payment_form_id",
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"fk_fin_invoices_voucher_type_id",
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):
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op.drop_constraint(constraint, "invoices", schema="fin", type_="foreignkey")
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for column in ("expedition_zip_code", "payment_method_id", "payment_form_id", "voucher_type_id"):
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op.drop_column("invoices", column, schema="fin")
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# Tablas nuevas (los índices caen con la tabla).
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op.drop_table("invoice_item_taxes", schema="fin")
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op.drop_table("issuer_settings", schema="fin")
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op.drop_table("concepts", schema="fin")
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# Catálogos del SAT: se va el schema completo.
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op.execute("DROP SCHEMA IF EXISTS sat CASCADE")
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