Update: nueva version Horux Despachos

apps/api/scripts/compare-iva-gastos.ts

@@ -0,0 +1,36 @@
+process.env.METRICAS_BYPASS_CACHE = '1';
+import { prisma, tenantDb } from '../src/config/database.js';
+import { calcularEgresosPorRegimen } from '../src/services/dashboard.service.js';
+import { getResumenIva } from '../src/services/impuestos.service.js';
+
+const tenantRfc = process.argv[2] || 'DESPACHO_MO3NI6U8_B9VGG';
+const contribuyenteId = process.argv[3] || 'd745a915-6a23-4818-944b-a7e1e18e536a';
+const año = Number(process.argv[4] || '2025');
+
+async function main() {
+  const tenant = await prisma.tenant.findFirst({ where: { rfc: tenantRfc }, select: { id: true, databaseName: true } });
+  if (!tenant) return;
+  const pool = await tenantDb.getPool(tenant.id, tenant.databaseName);
+
+  console.log(`\n=== IVA acreditable vs Gastos por mes — ${año} contrib=${contribuyenteId} ===\n`);
+  console.log('Mes  | Gastos         | IVA acreditable  | Ratio  | Esperado (16%)  | Diff');
+
+  for (let m = 1; m <= 12; m++) {
+    const lastDay = new Date(año, m, 0).getDate();
+    const mm = String(m).padStart(2, '0');
+    const fi = `${año}-${mm}-01`;
+    const ff = `${año}-${mm}-${String(lastDay).padStart(2, '0')}`;
+
+    const [gastos, iva] = await Promise.all([
+      calcularEgresosPorRegimen(pool, tenant.id, fi, ff, undefined, undefined, false, contribuyenteId),
+      getResumenIva(pool, fi, ff, tenant.id, false, contribuyenteId),
+    ]);
+    const ratio = gastos.total > 0 ? (iva.acreditable / gastos.total) * 100 : 0;
+    const esperado = gastos.total * 0.16;
+    const diff = iva.acreditable - esperado;
+    const flag = Math.abs(ratio - 16) > 3 && gastos.total > 0 ? ' ⚠️' : '';
+    console.log(`${mm}   | ${gastos.total.toFixed(2).padStart(13)} | ${iva.acreditable.toFixed(2).padStart(15)} | ${ratio.toFixed(2)}% | ${esperado.toFixed(2).padStart(13)} | ${diff.toFixed(2)}${flag}`);
+  }
+  await prisma.$disconnect();
+}
+main().catch(async e => { console.error(e); await prisma.$disconnect().catch(() => {}); process.exit(1); });