293 lines
14 KiB
MySQL
293 lines
14 KiB
MySQL
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-- V014__create_tablas_fiscales.sql
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-- ADM-009 Tablas Fiscales: DDL para dbo.TipoDeIva + dbo.IngresosBrutos + permisos.
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--
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-- Patron: append-only versioned ref data.
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-- Porcentaje/Alicuota son INMUTABLES post-creacion; cambiar el valor = nueva fila + cierre de predecesora.
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-- PredecesorId (FK self) establece la cadena de versiones (historial de negocio).
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-- SYSTEM_VERSIONING ON para historial tecnico (auditoria temporal de SQL Server).
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--
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-- Idempotente: seguro para re-ejecutar.
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-- Reversa: V014_ROLLBACK.sql.
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-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
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--
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-- Covers: REQ-SEED-001, REQ-SEED-002, REQ-SEED-003, REQ-TEMPORAL-001, REQ-FISCAL-AUTH-002
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SET QUOTED_IDENTIFIER ON;
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SET ANSI_NULLS ON;
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SET NOCOUNT ON;
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GO
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-- ═══════════════════════════════════════════════════════════════════════
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-- 1. dbo.TipoDeIva
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-- ═══════════════════════════════════════════════════════════════════════
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IF OBJECT_ID(N'dbo.TipoDeIva', N'U') IS NULL
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BEGIN
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CREATE TABLE dbo.TipoDeIva (
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Id INT IDENTITY(1,1) NOT NULL CONSTRAINT PK_TipoDeIva PRIMARY KEY,
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Codigo VARCHAR(32) NOT NULL,
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Descripcion NVARCHAR(100) NOT NULL,
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Porcentaje DECIMAL(5,2) NOT NULL,
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AplicaIVA BIT NOT NULL,
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Activo BIT NOT NULL CONSTRAINT DF_TipoDeIva_Activo DEFAULT(1),
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VigenciaDesde DATE NOT NULL,
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VigenciaHasta DATE NULL,
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PredecesorId INT NULL,
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FechaCreacion DATETIME2(3) NOT NULL CONSTRAINT DF_TipoDeIva_FechaCreacion DEFAULT(SYSUTCDATETIME()),
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FechaModificacion DATETIME2(3) NULL,
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CONSTRAINT CK_TipoDeIva_Porcentaje CHECK (Porcentaje >= 0 AND Porcentaje <= 100),
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CONSTRAINT CK_TipoDeIva_Vigencia CHECK (VigenciaHasta IS NULL OR VigenciaHasta >= VigenciaDesde),
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CONSTRAINT UQ_TipoDeIva_Codigo_Vigencia UNIQUE (Codigo, VigenciaDesde),
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CONSTRAINT FK_TipoDeIva_Predecesor FOREIGN KEY (PredecesorId) REFERENCES dbo.TipoDeIva(Id)
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);
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PRINT 'Table dbo.TipoDeIva created.';
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END
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ELSE
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PRINT 'Table dbo.TipoDeIva already exists — skip.';
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GO
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-- Indices TipoDeIva
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IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_TipoDeIva_Codigo_VigenciaDesde' AND object_id = OBJECT_ID('dbo.TipoDeIva'))
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BEGIN
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CREATE INDEX IX_TipoDeIva_Codigo_VigenciaDesde
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ON dbo.TipoDeIva(Codigo, VigenciaDesde DESC);
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PRINT 'Index IX_TipoDeIva_Codigo_VigenciaDesde created.';
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END
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GO
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IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_TipoDeIva_PredecesorId' AND object_id = OBJECT_ID('dbo.TipoDeIva'))
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BEGIN
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CREATE INDEX IX_TipoDeIva_PredecesorId
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ON dbo.TipoDeIva(PredecesorId)
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WHERE PredecesorId IS NOT NULL;
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PRINT 'Index IX_TipoDeIva_PredecesorId created.';
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END
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GO
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-- SYSTEM_VERSIONING — TipoDeIva
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IF COL_LENGTH('dbo.TipoDeIva', 'ValidFrom') IS NULL
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BEGIN
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ALTER TABLE dbo.TipoDeIva
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ADD
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ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
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CONSTRAINT DF_TipoDeIva_ValidFrom DEFAULT(SYSUTCDATETIME()),
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ValidTo DATETIME2(3) GENERATED ALWAYS AS ROW END HIDDEN NOT NULL
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CONSTRAINT DF_TipoDeIva_ValidTo DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
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PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
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PRINT 'TipoDeIva: PERIOD FOR SYSTEM_TIME added.';
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END
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GO
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IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.TipoDeIva') AND temporal_type = 2)
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BEGIN
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ALTER TABLE dbo.TipoDeIva
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SET (SYSTEM_VERSIONING = ON (
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HISTORY_TABLE = dbo.TipoDeIva_History,
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HISTORY_RETENTION_PERIOD = 10 YEARS
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));
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PRINT 'TipoDeIva: SYSTEM_VERSIONING = ON (history: dbo.TipoDeIva_History, retention: 10 years).';
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END
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ELSE
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PRINT 'TipoDeIva: SYSTEM_VERSIONING already ON — skip.';
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GO
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IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'TipoDeIva_History' AND schema_id = SCHEMA_ID('dbo'))
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AND NOT EXISTS (
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SELECT 1 FROM sys.partitions p
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JOIN sys.tables t ON t.object_id = p.object_id
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WHERE t.name = 'TipoDeIva_History' AND p.data_compression = 2
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)
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BEGIN
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ALTER TABLE dbo.TipoDeIva_History REBUILD WITH (DATA_COMPRESSION = PAGE);
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PRINT 'TipoDeIva_History: rebuilt with PAGE compression.';
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END
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GO
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-- ═══════════════════════════════════════════════════════════════════════
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-- 2. dbo.IngresosBrutos
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-- ═══════════════════════════════════════════════════════════════════════
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IF OBJECT_ID(N'dbo.IngresosBrutos', N'U') IS NULL
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BEGIN
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CREATE TABLE dbo.IngresosBrutos (
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Id INT IDENTITY(1,1) NOT NULL CONSTRAINT PK_IngresosBrutos PRIMARY KEY,
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Provincia VARCHAR(50) NOT NULL,
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Descripcion NVARCHAR(100) NOT NULL,
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Alicuota DECIMAL(5,2) NOT NULL,
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Activo BIT NOT NULL CONSTRAINT DF_IIBB_Activo DEFAULT(1),
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VigenciaDesde DATE NOT NULL,
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VigenciaHasta DATE NULL,
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PredecesorId INT NULL,
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FechaCreacion DATETIME2(3) NOT NULL CONSTRAINT DF_IIBB_FechaCreacion DEFAULT(SYSUTCDATETIME()),
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FechaModificacion DATETIME2(3) NULL,
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CONSTRAINT CK_IIBB_Alicuota CHECK (Alicuota >= 0 AND Alicuota <= 100),
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CONSTRAINT CK_IIBB_Vigencia CHECK (VigenciaHasta IS NULL OR VigenciaHasta >= VigenciaDesde),
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CONSTRAINT UQ_IIBB_Provincia_Vigencia UNIQUE (Provincia, VigenciaDesde),
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CONSTRAINT FK_IIBB_Predecesor FOREIGN KEY (PredecesorId) REFERENCES dbo.IngresosBrutos(Id)
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);
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PRINT 'Table dbo.IngresosBrutos created.';
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END
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ELSE
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PRINT 'Table dbo.IngresosBrutos already exists — skip.';
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GO
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-- Indices IngresosBrutos
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IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_IIBB_Provincia_VigenciaDesde' AND object_id = OBJECT_ID('dbo.IngresosBrutos'))
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BEGIN
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CREATE INDEX IX_IIBB_Provincia_VigenciaDesde
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ON dbo.IngresosBrutos(Provincia, VigenciaDesde DESC);
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PRINT 'Index IX_IIBB_Provincia_VigenciaDesde created.';
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END
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GO
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IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_IIBB_PredecesorId' AND object_id = OBJECT_ID('dbo.IngresosBrutos'))
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BEGIN
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CREATE INDEX IX_IIBB_PredecesorId
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ON dbo.IngresosBrutos(PredecesorId)
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WHERE PredecesorId IS NOT NULL;
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PRINT 'Index IX_IIBB_PredecesorId created.';
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END
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GO
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-- SYSTEM_VERSIONING — IngresosBrutos
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IF COL_LENGTH('dbo.IngresosBrutos', 'ValidFrom') IS NULL
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BEGIN
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ALTER TABLE dbo.IngresosBrutos
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ADD
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ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
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CONSTRAINT DF_IIBB_ValidFrom DEFAULT(SYSUTCDATETIME()),
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ValidTo DATETIME2(3) GENERATED ALWAYS AS ROW END HIDDEN NOT NULL
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CONSTRAINT DF_IIBB_ValidTo DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
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PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
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PRINT 'IngresosBrutos: PERIOD FOR SYSTEM_TIME added.';
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END
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GO
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IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.IngresosBrutos') AND temporal_type = 2)
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BEGIN
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ALTER TABLE dbo.IngresosBrutos
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SET (SYSTEM_VERSIONING = ON (
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HISTORY_TABLE = dbo.IngresosBrutos_History,
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HISTORY_RETENTION_PERIOD = 10 YEARS
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));
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PRINT 'IngresosBrutos: SYSTEM_VERSIONING = ON (history: dbo.IngresosBrutos_History, retention: 10 years).';
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END
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ELSE
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PRINT 'IngresosBrutos: SYSTEM_VERSIONING already ON — skip.';
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GO
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IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'IngresosBrutos_History' AND schema_id = SCHEMA_ID('dbo'))
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AND NOT EXISTS (
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SELECT 1 FROM sys.partitions p
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JOIN sys.tables t ON t.object_id = p.object_id
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WHERE t.name = 'IngresosBrutos_History' AND p.data_compression = 2
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)
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BEGIN
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ALTER TABLE dbo.IngresosBrutos_History REBUILD WITH (DATA_COMPRESSION = PAGE);
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PRINT 'IngresosBrutos_History: rebuilt with PAGE compression.';
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END
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GO
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-- ═══════════════════════════════════════════════════════════════════════
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-- 3. Seed TipoDeIva — 4 filas canonicas (REQ-SEED-001)
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-- MERGE garantiza idempotencia (REQ-SEED-003)
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-- EXENTO y NO_GRAVADO no aplican IVA; IVA_105 e IVA_21 si aplican.
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-- ═══════════════════════════════════════════════════════════════════════
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MERGE dbo.TipoDeIva AS t
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USING (VALUES
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('EXENTO', N'Exento de IVA', CAST(0 AS DECIMAL(5,2)), CAST(0 AS BIT), CAST('2020-01-01' AS DATE)),
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('NO_GRAVADO', N'No gravado', CAST(0 AS DECIMAL(5,2)), CAST(0 AS BIT), CAST('2020-01-01' AS DATE)),
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('IVA_105', N'IVA alicuota diferencial 10.5%', CAST(10.5 AS DECIMAL(5,2)), CAST(1 AS BIT), CAST('2020-01-01' AS DATE)),
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('IVA_21', N'IVA alicuota general 21%', CAST(21 AS DECIMAL(5,2)), CAST(1 AS BIT), CAST('2020-01-01' AS DATE))
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) AS s (Codigo, Descripcion, Porcentaje, AplicaIVA, VigenciaDesde)
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ON t.Codigo = s.Codigo AND t.PredecesorId IS NULL
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WHEN NOT MATCHED BY TARGET THEN
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INSERT (Codigo, Descripcion, Porcentaje, AplicaIVA, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
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VALUES (s.Codigo, s.Descripcion, s.Porcentaje, s.AplicaIVA, 1, s.VigenciaDesde, NULL, NULL);
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GO
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PRINT 'TipoDeIva: 4 canonical rows seeded (EXENTO, NO_GRAVADO, IVA_105, IVA_21).';
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GO
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-- ═══════════════════════════════════════════════════════════════════════
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-- 4. Seed IngresosBrutos — 24 filas (23 provincias INDEC + CABA) (REQ-SEED-002)
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-- Alicuota=0 placeholder — el operador cargara las alicuotas reales via UI.
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-- MERGE garantiza idempotencia (REQ-SEED-003).
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-- Provincias almacenadas como nombre de enum ProvinciaArgentina (VARCHAR(50)).
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-- DISCOVERY: spec dice 25 filas pero lista canonica del design tiene 24 entradas
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-- (23 provincias INDEC + CABA). Implementado con 24. Ver apply-progress.
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-- ═══════════════════════════════════════════════════════════════════════
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MERGE dbo.IngresosBrutos AS t
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USING (VALUES
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('BUENOS_AIRES', N'Ingresos Brutos - Buenos Aires'),
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('CABA', N'Ingresos Brutos - Ciudad Autonoma de Buenos Aires'),
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('CATAMARCA', N'Ingresos Brutos - Catamarca'),
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('CHACO', N'Ingresos Brutos - Chaco'),
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('CHUBUT', N'Ingresos Brutos - Chubut'),
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('CORDOBA', N'Ingresos Brutos - Cordoba'),
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('CORRIENTES', N'Ingresos Brutos - Corrientes'),
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('ENTRE_RIOS', N'Ingresos Brutos - Entre Rios'),
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('FORMOSA', N'Ingresos Brutos - Formosa'),
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('JUJUY', N'Ingresos Brutos - Jujuy'),
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('LA_PAMPA', N'Ingresos Brutos - La Pampa'),
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('LA_RIOJA', N'Ingresos Brutos - La Rioja'),
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('MENDOZA', N'Ingresos Brutos - Mendoza'),
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('MISIONES', N'Ingresos Brutos - Misiones'),
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('NEUQUEN', N'Ingresos Brutos - Neuquen'),
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('RIO_NEGRO', N'Ingresos Brutos - Rio Negro'),
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('SALTA', N'Ingresos Brutos - Salta'),
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('SAN_JUAN', N'Ingresos Brutos - San Juan'),
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('SAN_LUIS', N'Ingresos Brutos - San Luis'),
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('SANTA_CRUZ', N'Ingresos Brutos - Santa Cruz'),
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('SANTA_FE', N'Ingresos Brutos - Santa Fe'),
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('SANTIAGO_DEL_ESTERO', N'Ingresos Brutos - Santiago del Estero'),
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('TIERRA_DEL_FUEGO', N'Ingresos Brutos - Tierra del Fuego'),
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('TUCUMAN', N'Ingresos Brutos - Tucuman')
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) AS s (Provincia, Descripcion)
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ON t.Provincia = s.Provincia AND t.PredecesorId IS NULL
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WHEN NOT MATCHED BY TARGET THEN
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INSERT (Provincia, Descripcion, Alicuota, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
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VALUES (s.Provincia, s.Descripcion, CAST(0 AS DECIMAL(5,2)), 1, CAST('2020-01-01' AS DATE), NULL, NULL);
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GO
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PRINT 'IngresosBrutos: 24 canonical rows seeded (23 provincias INDEC + CABA, Alicuota=0 placeholder).';
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GO
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-- ═══════════════════════════════════════════════════════════════════════
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-- 5. Permiso: administracion:fiscal:gestionar (REQ-FISCAL-AUTH-002)
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-- ═══════════════════════════════════════════════════════════════════════
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MERGE dbo.Permiso AS t
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USING (VALUES
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('administracion:fiscal:gestionar', N'Gestionar tablas fiscales', N'Gestionar tablas fiscales (IVA, IIBB)', 'administracion')
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) AS s (Codigo, Nombre, Descripcion, Modulo)
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ON t.Codigo = s.Codigo
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WHEN NOT MATCHED BY TARGET THEN
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INSERT (Codigo, Nombre, Descripcion, Modulo)
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VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
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GO
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MERGE dbo.RolPermiso AS t
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USING (
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SELECT r.Id AS RolId, p.Id AS PermisoId
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FROM (VALUES
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('admin', 'administracion:fiscal:gestionar')
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) AS x (RolCodigo, PermisoCodigo)
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JOIN dbo.Rol r ON r.Codigo = x.RolCodigo
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JOIN dbo.Permiso p ON p.Codigo = x.PermisoCodigo
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) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
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WHEN NOT MATCHED BY TARGET THEN
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INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
|
||
|
|
GO
|
||
|
|
|
||
|
|
PRINT '';
|
||
|
|
PRINT 'V014 applied successfully.';
|
||
|
|
PRINT ' - dbo.TipoDeIva (temporal, retention 10y, PAGE compression)';
|
||
|
|
PRINT ' - dbo.IngresosBrutos (temporal, retention 10y, PAGE compression)';
|
||
|
|
PRINT ' - TipoDeIva: 4 canonical rows (EXENTO, NO_GRAVADO, IVA_105, IVA_21)';
|
||
|
|
PRINT ' - IngresosBrutos: 24 rows (23 provincias INDEC + CABA, Alicuota=0 placeholder)';
|
||
|
|
PRINT ' - Permiso administracion:fiscal:gestionar (asignado a admin)';
|
||
|
|
GO
|