Better tax to dividend matching

[jamsix]

Fix for the problem described in #42 (comment)
When there are multiple dividends from the same company on the same day, but not all of them taxed (such as what happened with GOLD in 2021) we need to match the tax to the right dividend entry.

[jamsix]

@pronebird če boš imel 5 minut, vrži prosim uč :)

[pronebird]

NAT dividend reversal was properly detected:

NAT 20211221;202000 dividend of XXX has been reversed, removing.

[pronebird]

Speaking of GOLD, looks like all transactions marked as (Return on Capital) are exported with zero foreign tax; suppose those aren't subject to withholding tax.

I see bunch of negative dividends in IB's XML output, but looks like the DohDiv report is correct, seems to match the dividend statement on my account.

I haven't noticed any issues so far. I'll upload the reports to e-davki sometime soon and let you know if I see some cheesy errors they usually give me.

[jamsix]

It seems to work on Urban's data as well.

[pronebird]

@jamsix awesome! Thanks!

One more question, do "payment in lieu of dividend" count as losses against dividends? I never thought of that before but I had a few short positions where I had to pay dividend.

I see some reference in the source code but not sure how negative amounts are handled:

ib-edavki/ib_edavki.py

Line 1099 in fd2e957

in ["Dividends", "Payment In Lieu Of Dividends"]

[jamsix]

@pronebird

ib-edavki/ib_edavki.py

Line 1099 in fd2e957

in ["Dividends", "Payment In Lieu Of Dividends"]

is meant to handle the cases when you are on the receiving end of "payment in lieu of dividend" (i.e. when you are lending the stock to short sellers).

Current code doesn't handle "negative dividends" unless they are reversals. "negative dividends" are removed in

ib-edavki/ib_edavki.py

Line 1283 in fd2e957

if round(dividend["amountEUR"], 2) <= 0:

Primary reason is technical, Doh-Div doesn't accept entries with negative values. I could not find any explanation of how if at all "payment in lieu of dividend" you need to pay when in short position affects your taxes. I think you'll need to ask FURS about that.

[pronebird]

@jamsix right, thanks.