test(adm-009): IngresosBrutos handler tests mirror (Red)

tests/SIGCM2.Application.Tests/IngresosBrutos/GetById/GetIngresosBrutosByIdQueryHandlerTests.cs

@@ -0,0 +1,54 @@
+using NSubstitute;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.IngresosBrutos.GetById;
+using SIGCM2.Domain.Exceptions;
+using SIGCM2.Domain.Fiscal;
+using IibbEntity = SIGCM2.Domain.Entities.IngresosBrutos;
+
+namespace SIGCM2.Application.Tests.IngresosBrutos.GetById;
+
+public class GetIngresosBrutosByIdQueryHandlerTests
+{
+    private readonly IIngresosBrutosRepository _repo = Substitute.For<IIngresosBrutosRepository>();
+    private readonly GetIngresosBrutosByIdQueryHandler _handler;
+
+    private static IibbEntity MakeEntity(int id = 1) =>
+        IibbEntity.FromDb(
+            id: id, provincia: ProvinciaArgentina.Cordoba, descripcion: "IIBB Córdoba",
+            alicuota: 4m, activo: true,
+            vigenciaDesde: new DateOnly(2024, 1, 1),
+            vigenciaHasta: null, predecesorId: null,
+            fechaCreacion: DateTime.UtcNow, fechaModificacion: null);
+
+    public GetIngresosBrutosByIdQueryHandlerTests()
+    {
+        _handler = new GetIngresosBrutosByIdQueryHandler(_repo);
+        _repo.GetByIdAsync(1, Arg.Any<CancellationToken>()).Returns(MakeEntity());
+    }
+
+    [Fact]
+    public async Task Handle_Found_ReturnsDtoWithCorrectId()
+    {
+        var result = await _handler.Handle(new GetIngresosBrutosByIdQuery(1));
+
+        Assert.Equal(1, result.Id);
+    }
+
+    [Fact]
+    public async Task Handle_Found_ReturnsDtoWithCorrectProvincia()
+    {
+        var result = await _handler.Handle(new GetIngresosBrutosByIdQuery(1));
+
+        Assert.Equal(ProvinciaArgentina.Cordoba, result.Provincia);
+        Assert.Equal(4m, result.Alicuota);
+    }
+
+    [Fact]
+    public async Task Handle_NotFound_ThrowsIngresosBrutosNotFoundException()
+    {
+        _repo.GetByIdAsync(99, Arg.Any<CancellationToken>()).Returns((IibbEntity?)null);
+
+        await Assert.ThrowsAsync<IngresosBrutosNotFoundException>(
+            () => _handler.Handle(new GetIngresosBrutosByIdQuery(99)));
+    }
+}