[13.0][FIX] l10n_es: Includes new food taxes reduction

[pedrobaeza]

Supersede of #108846

BOE-A-2022-22685 Real Decreto-ley 20/2022, de 27 de diciembre: https://www.boe.es/buscar/doc.php?id=BOE-A-2022-22685

Changes over previous PR:

• Fix duplicated XML-IDs.
• Rename taxes to explicitly mention "Alimentos", for avoiding confusions on product taxes selection. Anyway, the reusing of these taxes in the future is uncertain, and if any, it would be debatable to have different concepts in the same tax over time.
• Include "recargo de equivalencia" taxes.
• Include intra and extra community taxes.
• Include taxes mappings for the last 2.

@Tecnativa TT40976

[robodoo]

Pull request status dashboard.

[pedrobaeza]

Ping @jco-odoo @oco-odoo @dylankiss

[rvalyi]

(authored by "Pedro the thief" ;-D )
just a joke to tell you you have all our support from Akretion.

[rafaelbn]

👍 Thank you!

[acysos]

Hello,

I understand that this is a bug in the id of one the taxes and I the "Recargo Equiovalencia" is neccesarry. I think that "Inctracomunitario" and "Extracomunitario" is not neccesary, it's very extrange this case, but I understand that is better add it.

But this a problem. You supposed that is only for food, but we don't know if the future the spanish goverment user this tax for other product. But now this code in production because today is mandatory. If other prodcuts will be added you can fix in the future.

Greetings

[pedrobaeza]

The intra and extra community extra taxes and fiscal positions is due to this:

we don't know if they are going to be declared in a separate field. At least, they will be joined in the corresponding intra/extra fields, so we need such extra taxes.

About the name, I have already written this: Rename taxes to explicitly mention "Alimentos", for avoiding confusions on product taxes selection. Anyway, the reusing of these taxes in the future is uncertain, and if any, it would be debatable to have different concepts in the same tax over time.

When we have another case for such tax percentage, we can:

• Create a new one for not mixing.
• Rename this one to be more generic.

But meanwhile, we don't confuse people about which tax to select between the 0% / exempt / not subjected ones.

[jco-odoo]

@rafaelbn @pedrobaeza Do not we need a link with the tags of the modelo 303 as well?

[pedrobaeza]

The problem is that right now, AEAT hasn't published yet the way it's going to be informed in the 303 model. Imagine how this has going: announced by the government on 27th of December, published in BOE on 28th of December, and to start with on 1st of January... Crazy.

I think it's better to not put tags for now and then add them when known.

[jco-odoo]

@chklop

[jco-odoo]

@pedrobaeza Then we can expect a new version of the 303 because in https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_300_399/archivos_23/DR303e23.xlsx I don't see e.g. Recargo Equivalencia de 0.625%

[jco-odoo]

@pedrobaeza @rafaelbn We would wait for another week then hoping the AEAT will shine a little bit more light on this and otherwise we can still merge like this (or maybe add a 'preliminary tag' or something). From v14, we could also add things to automatically update the CoA in existing companies like for l10n_lu.

[pedrobaeza]

Let's wait then for the definitive 303 changes if you prefer.

[rafaelbn]

Hello @jco-odoo ,

My opinion is merge this today. Companies should account invoices today, but modelo 303 of invoices of January need to be presented 20th February.

If we merge here we have it for all the versions. This is mandatory for selling that is more in a hurry than for account bills.

So we can merge this and we have month and a half yo update tags

Thank you! 😄

m2c

[cubells]

👍

LGTM

Code review and test

[acysos]

@rafaelbn @pedrobaeza Do not we need a link with the tags of the modelo 303 as well?

Hello,

@jco-odoo It's impossible to put the 303 tags now. I have spoken with AEAT only tell that will be have a new tag, but they don't publish what is the new tag, but since 1st Januarty 2023 all company have to sell with this new tax.

So all companies need the new tax despite of 303 tag. This PR has to be merge to come into effect. When they publish the tag, send other PR with the tag. I suppose that un few day will published but I can't assure.

I understand that is not the best method, but is a political and mandatory decision taken un 4 days.

Greetings

[chklop]

Adding tags afterwards is kind of an annoyance, especially if transactions using these taxes have already been made. What about us setting up a temporary tax tag for those new takes (something like 303_food_5) that we will pick up and put wherever it will be decided by AEAT in the next version of the 303 ?

[ljsalvatierra-factorlibre]

Hi @pedrobaeza

I am currently reviewing these changes and have a question regarding IVA 0% (Servicios) (account_tax_template_s_iva0s) and IVA 0% (Bienes) (account_tax_template_s_iva0b).

The tags for this Tax Template are:

• mod_303_153
• mod_303_14_sale

But the report mod303 needs:

• mod_303_14_sale
• mod_303_15_sale
• mod_303_150
• mod_303_152

Could you please tell me if i am missing something?

[pedrobaeza]

For that ones, I didn't do any change from v14, but we don't use tax tags in OCA/l10n-spain, so don't care too much. The other were changed because it affects the repartition lines. If they are not correct, please do a PR amending them.

[ljsalvatierra-factorlibre]

but we don't use tax tags in OCA/l10n-spain

Thank you for the clarification :)