Add Bizkaia activity extension to TicketBAI add-on

CHANGELOG.md

@@ -14,6 +14,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 - `cbc.CodeMap`: added `Lookup` method that returns the code matching a given key, falling back hierarchically to less specific keys.
 - `pay`: added `MeansKeyCredit` and `MeansKeyDebit` qualifiers, enabling the `card+credit` and `card+debit` payment means. Adapted all addons mapping payment means to extensions to use the two new qualified means.
+- `es-tbai-v1`: added `es-tbai-bi-activity` extension for the Bizkaia activity code (epígrafe) required for individual suppliers.
 
 ## [v0.402.0] - 2026-04-30
 

addons/es/tbai/bill.go

@@ -49,11 +49,11 @@ func normalizeInvoiceTax(inv *bill.Invoice) {
 	// to use them to set the region code automatically.
 	switch strings.ToLower(addr.Region) {
 	case "alava", "álava", "araba", "vi":
-		tx.Ext = tx.Ext.Set(ExtKeyRegion, "VI")
+		tx.Ext = tx.Ext.Set(ExtKeyRegion, ExtValueRegionVI)
 	case "bizkaia", "vizcaya", "bi":
-		tx.Ext = tx.Ext.Set(ExtKeyRegion, "BI")
+		tx.Ext = tx.Ext.Set(ExtKeyRegion, ExtValueRegionBI)
 	case "gipuzkoa", "guipuzcoa", "guipúzcoa", "ss":
-		tx.Ext = tx.Ext.Set(ExtKeyRegion, "SS")
+		tx.Ext = tx.Ext.Set(ExtKeyRegion, ExtValueRegionSS)
 	default:
 		return
 	}
@@ -138,6 +138,26 @@ func billInvoiceRules() *rules.Set {
 				is.Func("has general note", notesHasGeneralKey),
 			),
 		),
+		// Supplier
+		// Code 10: activity ext required for Bizkaia individuals (Modelo 140 LROE)
+		// Code 11: activity ext, when present, must be a valid epígrafe code
+		rules.When(
+			is.Func("Bizkaia individual", isBizkaiaIndividual),
+			rules.Field("supplier",
+				rules.Field("ext",
+					rules.Assert("10", fmt.Sprintf("extension '%s' is required for Bizkaia individuals", ExtKeyBIActivity),
+						tax.ExtensionsRequire(ExtKeyBIActivity),
+					),
+				),
+			),
+		),
+		rules.Field("supplier",
+			rules.Field("ext",
+				rules.Assert("11", fmt.Sprintf("extension '%s' must be a valid Bizkaia activity code (epígrafe)", ExtKeyBIActivity),
+					tax.ExtensionHasValidCode(ExtKeyBIActivity),
+				),
+			),
+		),
 	)
 }
 
@@ -153,3 +173,12 @@ func notesHasGeneralKey(val any) bool {
 	}
 	return false
 }
+
+func isBizkaiaIndividual(val any) bool {
+	inv, ok := val.(*bill.Invoice)
+	if !ok || inv == nil || inv.Tax == nil || inv.Supplier == nil {
+		return false
+	}
+	return inv.Tax.Ext.Get(ExtKeyRegion) == ExtValueRegionBI &&
+		es.TaxIdentityKey(inv.Supplier.TaxID) != es.TaxIdentityOrg
+}

addons/es/tbai/bill_test.go

@@ -38,7 +38,7 @@ func TestInvoiceNormalization(t *testing.T) {
 			Region: "Vizcaya",
 		})
 		require.NoError(t, inv.Calculate())
-		assert.Equal(t, "BI", inv.Tax.Ext.Get(tbai.ExtKeyRegion).String())
+		assert.Equal(t, tbai.ExtValueRegionBI, inv.Tax.Ext.Get(tbai.ExtKeyRegion))
 	})
 
 	t.Run("standard invoice in Gipuzkoa", func(t *testing.T) {
@@ -48,7 +48,7 @@ func TestInvoiceNormalization(t *testing.T) {
 			Region: "Gipuzkoa",
 		})
 		require.NoError(t, inv.Calculate())
-		assert.Equal(t, "SS", inv.Tax.Ext.Get(tbai.ExtKeyRegion).String())
+		assert.Equal(t, tbai.ExtValueRegionSS, inv.Tax.Ext.Get(tbai.ExtKeyRegion))
 	})
 
 	t.Run("standard invoice in Álava (accent)", func(t *testing.T) {
@@ -58,7 +58,7 @@ func TestInvoiceNormalization(t *testing.T) {
 			Region: "Álava",
 		})
 		require.NoError(t, inv.Calculate())
-		assert.Equal(t, "VI", inv.Tax.Ext.Get(tbai.ExtKeyRegion).String())
+		assert.Equal(t, tbai.ExtValueRegionVI, inv.Tax.Ext.Get(tbai.ExtKeyRegion))
 	})
 
 	t.Run("standard invoice in Araba", func(t *testing.T) {
@@ -68,7 +68,7 @@ func TestInvoiceNormalization(t *testing.T) {
 			Region: "Araba",
 		})
 		require.NoError(t, inv.Calculate())
-		assert.Equal(t, "VI", inv.Tax.Ext.Get(tbai.ExtKeyRegion).String())
+		assert.Equal(t, tbai.ExtValueRegionVI, inv.Tax.Ext.Get(tbai.ExtKeyRegion))
 	})
 
 	t.Run("standard invoice in Araba", func(t *testing.T) {
@@ -88,11 +88,11 @@ func TestInvoiceNormalization(t *testing.T) {
 		})
 		inv.Tax = &bill.Tax{
 			Ext: tax.ExtensionsOf(cbc.CodeMap{
-				tbai.ExtKeyRegion: "BI", // not Alaba
+				tbai.ExtKeyRegion: tbai.ExtValueRegionBI, // not Alaba
 			}),
 		}
 		require.NoError(t, inv.Calculate())
-		assert.Equal(t, "BI", inv.Tax.Ext.Get(tbai.ExtKeyRegion).String())
+		assert.Equal(t, tbai.ExtValueRegionBI, inv.Tax.Ext.Get(tbai.ExtKeyRegion))
 	})
 }
 
@@ -181,6 +181,78 @@ func TestInvoiceValidation(t *testing.T) {
 		assert.Len(t, inv.Preceding, 1)
 		assert.NoError(t, rules.Validate(inv))
 	})
+
+	t.Run("BI individual missing activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		require.NoError(t, inv.Calculate())
+		err := rules.Validate(inv)
+		assert.ErrorContains(t, err, "GOBL-ES-TBAI-BILL-INVOICE-10")
+		assert.ErrorContains(t, err, "es-tbai-bi-activity")
+	})
+
+	t.Run("BI individual with valid activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		inv.Supplier.Ext = tax.ExtensionsOf(cbc.CodeMap{
+			tbai.ExtKeyBIActivity: "722300",
+		})
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, rules.Validate(inv))
+	})
+
+	t.Run("BI persona jurídica without activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "B64847106"}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, rules.Validate(inv))
+	})
+
+	t.Run("VI individual without activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Tax.Ext = inv.Tax.Ext.Set(tbai.ExtKeyRegion, tbai.ExtValueRegionVI)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, rules.Validate(inv))
+	})
+
+	t.Run("SS individual without activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Tax.Ext = inv.Tax.Ext.Set(tbai.ExtKeyRegion, tbai.ExtValueRegionSS)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, rules.Validate(inv))
+	})
+
+	t.Run("BI individual with non-numeric activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		inv.Supplier.Ext = tax.ExtensionsOf(cbc.CodeMap{
+			tbai.ExtKeyBIActivity: "abc",
+		})
+		require.NoError(t, inv.Calculate())
+		err := rules.Validate(inv)
+		assert.ErrorContains(t, err, "es-tbai-bi-activity")
+	})
+
+	t.Run("BI individual with too-long activity", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Supplier.TaxID = &tax.Identity{Country: "ES", Code: "12345678Z"}
+		inv.Supplier.Ext = tax.ExtensionsOf(cbc.CodeMap{
+			tbai.ExtKeyBIActivity: "12345678",
+		})
+		require.NoError(t, inv.Calculate())
+		err := rules.Validate(inv)
+		assert.ErrorContains(t, err, "es-tbai-bi-activity")
+	})
+
+	t.Run("No tax", func(t *testing.T) {
+		inv := testInvoiceStandard(t)
+		inv.Tax = nil
+		require.NoError(t, inv.Calculate())
+		err := rules.Validate(inv)
+		assert.ErrorContains(t, err, "tax is required")
+	})
 }
 
 func TestBillLineNormalization(t *testing.T) {
@@ -226,7 +298,7 @@ func testInvoiceStandard(t *testing.T) *bill.Invoice {
 		Code:   "123",
 		Tax: &bill.Tax{
 			Ext: tax.ExtensionsOf(cbc.CodeMap{
-				tbai.ExtKeyRegion: "BI",
+				tbai.ExtKeyRegion: tbai.ExtValueRegionBI,
 			}),
 		},
 		Supplier: &org.Party{

addons/es/tbai/extensions.go

@@ -12,6 +12,7 @@ const (
 	ExtKeyExempt     cbc.Key = "es-tbai-exemption"
 	ExtKeyProduct    cbc.Key = "es-tbai-product"
 	ExtKeyCorrection cbc.Key = "es-tbai-correction"
+	ExtKeyBIActivity cbc.Key = "es-tbai-bi-activity"
 )
 
 // Extension values for product key.
@@ -21,6 +22,13 @@ const (
 	ExtValueProductResale   cbc.Code = "resale"
 )
 
+// Extension values for region key.
+const (
+	ExtValueRegionVI cbc.Code = "VI" // Araba
+	ExtValueRegionBI cbc.Code = "BI" // Bizkaia
+	ExtValueRegionSS cbc.Code = "SS" // Gipuzkoa
+)
+
 var extensions = []*cbc.Definition{
 	{
 		Key: ExtKeyRegion,
@@ -37,21 +45,21 @@ var extensions = []*cbc.Definition{
 		},
 		Values: []*cbc.Definition{
 			{
-				Code: "VI",
+				Code: ExtValueRegionVI,
 				Name: i18n.String{
 					i18n.EN: "Araba",
 					i18n.ES: "Álava",
 				},
 			},
 			{
-				Code: "BI",
+				Code: ExtValueRegionBI,
 				Name: i18n.String{
 					i18n.EN: "Bizkaia",
 					i18n.ES: "Vizcaya",
 				},
 			},
 			{
-				Code: "SS",
+				Code: ExtValueRegionSS,
 				Name: i18n.String{
 					i18n.EN: "Gipuzkoa",
 					i18n.ES: "Guipúzcoa",
@@ -274,4 +282,37 @@ var extensions = []*cbc.Definition{
 			},
 		},
 	},
+	{
+		Key: ExtKeyBIActivity,
+		Name: i18n.String{
+			i18n.EN: "Activity Code (Bizkaia)",
+			i18n.ES: "Código de Actividad (Bizkaia)",
+		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Economic activity code (epígrafe) for individual issuers submitting through
+				Bizkaia's LROE Modelo 140 register. Not required for organisations, who
+				file through Modelo 240.
+			`),
+		},
+		Sources: []*cbc.Source{
+			{
+				Title: i18n.String{
+					i18n.EN: "Batuz LROE list of activity codes",
+					i18n.ES: "Lista de epígrafes LROE Batuz",
+				},
+				URL:         "https://www.batuz.eus/fitxategiak/batuz/lroe/batuz_lroe_lista_epigrafes_v1_0_4.xlsx",
+				ContentType: "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+			},
+			{
+				Title: i18n.String{
+					i18n.EN: "LROE Modelo 140 specification",
+					i18n.ES: "Especificación LROE Modelo 140",
+				},
+				URL:         "https://www.batuz.eus/fitxategiak/batuz/lroe/lroe_140_v_1_0.pdf",
+				ContentType: "application/pdf",
+			},
+		},
+		Pattern: `^\d{1,7}$`,
+	},
 }

data/addons/es-tbai-v1.json

@@ -211,6 +211,35 @@
           }
         }
       ]
+    },
+    {
+      "key": "es-tbai-bi-activity",
+      "name": {
+        "en": "Activity Code (Bizkaia)",
+        "es": "Código de Actividad (Bizkaia)"
+      },
+      "desc": {
+        "en": "Economic activity code (epígrafe) for individual issuers submitting through\nBizkaia's LROE Modelo 140 register. Not required for organisations, who\nfile through Modelo 240."
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "Batuz LROE list of activity codes",
+            "es": "Lista de epígrafes LROE Batuz"
+          },
+          "url": "https://www.batuz.eus/fitxategiak/batuz/lroe/batuz_lroe_lista_epigrafes_v1_0_4.xlsx",
+          "content_type": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"
+        },
+        {
+          "title": {
+            "en": "LROE Modelo 140 specification",
+            "es": "Especificación LROE Modelo 140"
+          },
+          "url": "https://www.batuz.eus/fitxategiak/batuz/lroe/lroe_140_v_1_0.pdf",
+          "content_type": "application/pdf"
+        }
+      ],
+      "pattern": "^\\d{1,7}$"
     }
   ],
   "scenarios": null,

data/rules/es-tbai.json

@@ -117,6 +117,41 @@
               "tests": "has general note"
             }
           ]
+        },
+        {
+          "guard": "Bizkaia individual",
+          "subsets": [
+            {
+              "field": "supplier",
+              "subsets": [
+                {
+                  "field": "ext",
+                  "assert": [
+                    {
+                      "id": "GOBL-ES-TBAI-BILL-INVOICE-10",
+                      "desc": "extension 'es-tbai-bi-activity' is required for Bizkaia individuals",
+                      "tests": "ext require [es-tbai-bi-activity]"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "field": "supplier",
+          "subsets": [
+            {
+              "field": "ext",
+              "assert": [
+                {
+                  "id": "GOBL-ES-TBAI-BILL-INVOICE-11",
+                  "desc": "extension 'es-tbai-bi-activity' must be a valid Bizkaia activity code (epígrafe)",
+                  "tests": "ext 'es-tbai-bi-activity' matches pattern '^\\d{1,7}$'"
+                }
+              ]
+            }
+          ]
         }
       ]
     },