Drop legacy tag/key logic, defer to addon extensions

newClaves now reads ClaveRegimen from rate.Ext (es-tbai-regime);
breakdown classifies rates from es-tbai-exemption alone; otherIdentity
reads the IDType straight from es-tbai-identity-type. The addon is
already required, so the per-rate signal and identity-key mappings
duplicated here can go.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

Author: pmenendz

convert/breakdown.go

@@ -8,7 +8,6 @@ import (
 	"github.com/invopop/gobl/cbc"
 	"github.com/invopop/gobl/l10n"
 	"github.com/invopop/gobl/num"
-	"github.com/invopop/gobl/regimes/es"
 	"github.com/invopop/gobl/tax"
 )
 
@@ -87,11 +86,6 @@ type DetalleNoSujeta struct {
 	Importe num.Amount
 }
 
-type taxInfo struct {
-	simplifiedRegime bool
-	customerRates    bool
-}
-
 func newTipoDesglose(gobl *bill.Invoice) *TipoDesglose {
 	if gobl.Totals == nil || gobl.Totals.Taxes == nil {
 		return nil
@@ -100,25 +94,24 @@ func newTipoDesglose(gobl *bill.Invoice) *TipoDesglose {
 	if catTotal == nil {
 		return nil
 	}
-	taxInfo := newTaxInfo(gobl)
 
 	desglose := &TipoDesglose{}
 
 	if gobl.Customer == nil || partyCountry(gobl.Customer) == l10n.ES.Tax() {
-		desglose.DesgloseFactura = newDesgloseFactura(taxInfo, catTotal.Rates)
+		desglose.DesgloseFactura = newDesgloseFactura(catTotal.Rates)
 	} else {
 		goods, services := splitByTBAIProduct(catTotal.Rates)
 
 		desglose.DesgloseTipoOperacion = &DesgloseTipoOperacion{
-			Entrega:             newDesgloseFactura(taxInfo, goods),
-			PrestacionServicios: newDesgloseFactura(taxInfo, services),
+			Entrega:             newDesgloseFactura(goods),
+			PrestacionServicios: newDesgloseFactura(services),
 		}
 	}
 
 	return desglose
 }
 
-func newDesgloseFactura(taxInfo taxInfo, rates []*tax.RateTotal) *DesgloseFactura {
+func newDesgloseFactura(rates []*tax.RateTotal) *DesgloseFactura {
 	if len(rates) == 0 {
 		return nil
 	}
@@ -132,25 +125,25 @@ func newDesgloseFactura(taxInfo taxInfo, rates []*tax.RateTotal) *DesgloseFactur
 	}
 
 	for _, rate := range rates {
-		if taxInfo.isNoSujeta(rate) {
+		code := rate.Ext.Get(tbai.ExtKeyExempt)
+		switch {
+		case code.In(notSubjectExemptionCodes...):
 			df.NoSujeta.appendDetalle(&DetalleNoSujeta{
-				Causa:   taxInfo.causaNoSujeta(rate),
+				Causa:   code.String(),
 				Importe: rate.Base,
 			})
-		} else if taxInfo.isExenta(rate) {
+		case code.In(exemptExemptionCodes...):
 			df.Sujeta.Exenta.appendDetalle(&DetalleExenta{
-				CausaExencion: rate.Ext.Get(tbai.ExtKeyExempt).String(),
+				CausaExencion: code.String(),
 				BaseImponible: rate.Base.Rescale(2).String(),
 			})
-		} else {
+		default:
 			dne := df.Sujeta.NoExenta.appendDetalle(&DetalleNoExenta{
 				TipoNoExenta: nonExemptedType(rate),
 				DesgloseIVA:  &DesgloseIVA{},
 			})
 
-			diva := newDetalleIVA(taxInfo, rate)
-
-			dne.DesgloseIVA.appendDetalle(diva)
+			dne.DesgloseIVA.appendDetalle(newDetalleIVA(rate))
 		}
 	}
 
@@ -217,7 +210,7 @@ func (di *DesgloseIVA) appendDetalle(d *DetalleIVA) *DetalleIVA {
 	return d
 }
 
-func newDetalleIVA(taxInfo taxInfo, rate *tax.RateTotal) *DetalleIVA {
+func newDetalleIVA(rate *tax.RateTotal) *DetalleIVA {
 	percent := num.PercentageZero
 	if rate.Percent != nil {
 		percent = *rate.Percent
@@ -233,7 +226,7 @@ func newDetalleIVA(taxInfo taxInfo, rate *tax.RateTotal) *DetalleIVA {
 		diva.CuotaRecargoEquivalencia = rate.Surcharge.Amount.Rescale(2).String()
 	}
 
-	if taxInfo.simplifiedRegime || rate.Ext.Get(tbai.ExtKeyProduct) == "resale" {
+	if rate.Ext.Get(tbai.ExtKeyRegime) == "52" || rate.Ext.Get(tbai.ExtKeyProduct) == "resale" {
 		diva.OperacionEnRecargoDeEquivalenciaORegimenSimplificado = "S"
 	}
 
@@ -249,47 +242,19 @@ func formatPercent(percent num.Percentage) string {
 	return maybeNegative
 }
 
-func newTaxInfo(gobl *bill.Invoice) taxInfo {
-	return taxInfo{
-		simplifiedRegime: gobl.HasTags(es.TagSimplifiedScheme),
-		customerRates:    gobl.HasTags(tax.TagCustomerRates),
-	}
-}
-
-// notSubjectExemptionCodes lists the es-tbai-exemption codes that map to
-// DetalleNoSujeta/Causa.
+// es-tbai-exemption codes routed to DetalleNoSujeta.
 var notSubjectExemptionCodes = []cbc.Code{"OT", "RL", "VT", "IE"}
 
-// reverseChargeExemptionCodes lists the es-tbai-exemption codes that map to
-// DetalleNoExenta/TipoNoExenta = S2.
+// es-tbai-exemption codes routed to Sujeta.Exenta.
+var exemptExemptionCodes = []cbc.Code{"E1", "E2", "E3", "E4", "E5", "E6"}
+
+// es-tbai-exemption codes routed to DetalleNoExenta with TipoNoExenta=S2.
 var reverseChargeExemptionCodes = []cbc.Code{"S2"}
 
-// nonExemptedType returns the TBAI TipoNoExenta value for a subject,
-// non-exempt tax rate.
+// nonExemptedType returns the TipoNoExenta value for a non-exempt rate.
 func nonExemptedType(r *tax.RateTotal) string {
 	if r.Ext.Get(tbai.ExtKeyExempt).In(reverseChargeExemptionCodes...) {
 		return "S2"
 	}
 	return "S1"
 }
-
-func (t taxInfo) isNoSujeta(r *tax.RateTotal) bool {
-	if t.customerRates {
-		return true
-	}
-	return r.Percent == nil && r.Ext.Get(tbai.ExtKeyExempt).In(notSubjectExemptionCodes...)
-}
-
-func (t taxInfo) causaNoSujeta(r *tax.RateTotal) string {
-	if t.customerRates {
-		return "RL"
-	}
-	return r.Ext.Get(tbai.ExtKeyExempt).String()
-}
-
-func (taxInfo) isExenta(r *tax.RateTotal) bool {
-	code := r.Ext.Get(tbai.ExtKeyExempt)
-	return r.Percent == nil &&
-		!code.In(notSubjectExemptionCodes...) &&
-		!code.In(reverseChargeExemptionCodes...)
-}

convert/doc_test.go

@@ -105,6 +105,7 @@ func TestInvoiceConversion(t *testing.T) {
 				Code: "PP123456S",
 			},
 		}
+		require.NoError(t, goblInvoice.Calculate())
 		invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
 
 		dest := invoice.Sujetos.Destinatarios.IDDestinatario[0]
@@ -119,6 +120,7 @@ func TestInvoiceConversion(t *testing.T) {
 		goblInvoice.Customer.Identities = []*org.Identity{
 			{Key: org.IdentityKeyPassport, Code: "PP123456S"},
 		}
+		require.NoError(t, goblInvoice.Calculate())
 		invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
 
 		dest := invoice.Sujetos.Destinatarios.IDDestinatario[0]
@@ -134,6 +136,7 @@ func TestInvoiceConversion(t *testing.T) {
 		goblInvoice.Customer.Identities = []*org.Identity{
 			{Country: "ES", Key: org.IdentityKeyPassport, Code: "PP123456S"},
 		}
+		require.NoError(t, goblInvoice.Calculate())
 		invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
 
 		dest := invoice.Sujetos.Destinatarios.IDDestinatario[0]

convert/invoice.go

@@ -5,7 +5,6 @@ import (
 	"github.com/invopop/gobl/bill"
 	"github.com/invopop/gobl/num"
 	"github.com/invopop/gobl/org"
-	"github.com/invopop/gobl/regimes/es"
 	"github.com/invopop/gobl/tax"
 )
 
@@ -146,8 +145,8 @@ func newRetencionSoportada(inv *bill.Invoice) string {
 	return totalRetention.String()
 }
 
-// newClaves builds the IDClave list with distinct ClaveRegimen codes derived
-// from each VAT rate on the invoice.
+// newClaves returns the distinct ClaveRegimen codes from each VAT rate's
+// es-tbai-regime extension.
 func newClaves(inv *bill.Invoice) []IDClave {
 	claves := []IDClave{}
 	seen := make(map[string]bool)
@@ -158,40 +157,19 @@ func newClaves(inv *bill.Invoice) []IDClave {
 		seen[code] = true
 		claves = append(claves, IDClave{ClaveRegimenIvaOpTrascendencia: code})
 	}
-	simplified := inv.HasTags(es.TagSimplifiedScheme)
 	if inv.Totals != nil && inv.Totals.Taxes != nil {
 		if cat := inv.Totals.Taxes.Category(tax.CategoryVAT); cat != nil {
 			for _, rate := range cat.Rates {
-				add(claveForRate(rate, simplified))
+				add(rate.Ext.Get(tbai.ExtKeyRegime).String())
 			}
 		}
 	}
 	if len(claves) == 0 {
-		if simplified {
-			add("52")
-		} else {
-			add("01")
-		}
+		add("01")
 	}
 	return claves
 }
 
-// claveForRate returns the ClaveRegimen code for a single VAT rate.
-func claveForRate(rate *tax.RateTotal, simplified bool) string {
-	if rate == nil {
-		return ""
-	}
-	switch {
-	case rate.Key == tax.KeyExport:
-		return "02"
-	case rate.Surcharge != nil:
-		return "51"
-	case simplified:
-		return "52"
-	}
-	return "01"
-}
-
 func newFacturaRectificativa(inv *bill.Invoice) *FacturaRectificativa {
 	if len(inv.Preceding) == 0 {
 		return nil

convert/parties.go

@@ -1,22 +1,11 @@
 package convert
 
 import (
-	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/addons/es/tbai"
 	"github.com/invopop/gobl/l10n"
 	"github.com/invopop/gobl/org"
 )
 
-const (
-	idTypeCodeTaxID = "02"
-)
-
-var idTypeCodeMap = map[cbc.Key]string{
-	org.IdentityKeyPassport: "03",
-	org.IdentityKeyForeign:  "04",
-	org.IdentityKeyResident: "05",
-	org.IdentityKeyOther:    "06",
-}
-
 // Sujetos contains invoice parties info
 type Sujetos struct {
 	Emisor                          *Emisor
@@ -84,35 +73,28 @@ func newDestinatario(party *org.Party) *IDDestinatario {
 }
 
 func otherIdentity(party *org.Party) *IDOtro {
-	oid := new(IDOtro)
-	if party.TaxID != nil {
-		oid.CodigoPais = party.TaxID.Country.String()
-	}
-
 	if party.TaxID != nil && party.TaxID.Code != "" {
-		oid.IDType = idTypeCodeTaxID
-		oid.ID = party.TaxID.Code.String()
-		return oid
-	}
-
-	for _, id := range party.Identities {
-		if id == nil || id.Code == "" {
-			continue
+		return &IDOtro{
+			CodigoPais: party.TaxID.Country.String(),
+			IDType:     tbai.ExtCodeIdentityTypeVAT.String(),
+			ID:         party.TaxID.Code.String(),
 		}
-		it, ok := idTypeCodeMap[id.Key]
-		if !ok {
-			continue
-		}
-
-		oid.IDType = it
-		oid.ID = id.Code.String()
-		if id.Country != "" {
-			oid.CodigoPais = id.Country.String()
-		}
-		return oid
 	}
-
-	return nil
+	id := org.IdentityForExtKey(party.Identities, tbai.ExtKeyIdentityType)
+	if id == nil || id.Code == "" {
+		return nil
+	}
+	oid := &IDOtro{
+		IDType: id.Ext.Get(tbai.ExtKeyIdentityType).String(),
+		ID:     id.Code.String(),
+	}
+	switch {
+	case id.Country != "":
+		oid.CodigoPais = id.Country.String()
+	case party.TaxID != nil:
+		oid.CodigoPais = party.TaxID.Country.String()
+	}
+	return oid
 }
 
 func partyCountry(party *org.Party) l10n.TaxCountryCode {

go.mod

@@ -4,7 +4,7 @@ go 1.26.1
 
 require (
 	github.com/go-resty/resty/v2 v2.13.1
-	github.com/invopop/gobl v0.403.0
+	github.com/invopop/gobl v0.403.1-0.20260518201647-1c8899e5fdc4
 	github.com/invopop/xmldsig v0.14.0
 	github.com/joho/godotenv v1.5.1
 	github.com/lestrrat-go/helium v0.0.1

go.sum

@@ -28,8 +28,8 @@ github.com/google/uuid v1.6.0 h1:NIvaJDMOsjHA8n1jAhLSgzrAzy1Hgr+hNrb57e+94F0=
 github.com/google/uuid v1.6.0/go.mod h1:TIyPZe4MgqvfeYDBFedMoGGpEw/LqOeaOT+nhxU+yHo=
 github.com/inconshreveable/mousetrap v1.1.0 h1:wN+x4NVGpMsO7ErUn/mUI3vEoE6Jt13X2s0bqwp9tc8=
 github.com/inconshreveable/mousetrap v1.1.0/go.mod h1:vpF70FUmC8bwa3OWnCshd2FqLfsEA9PFc4w1p2J65bw=
-github.com/invopop/gobl v0.403.0 h1:jLkqmPbeTxu4gXntjsCtczq3rGg6JnXBwyMF/TkvOhU=
-github.com/invopop/gobl v0.403.0/go.mod h1:6jYbcNFgUcBXIsS3PIeZc99rrMLBaGzPsFEg7y2DyrQ=
+github.com/invopop/gobl v0.403.1-0.20260518201647-1c8899e5fdc4 h1:uyshjniQjI8r5cZmgUxtXge/Q/XkV7630WeoemiFVBc=
+github.com/invopop/gobl v0.403.1-0.20260518201647-1c8899e5fdc4/go.mod h1:6jYbcNFgUcBXIsS3PIeZc99rrMLBaGzPsFEg7y2DyrQ=
 github.com/invopop/jsonschema v0.14.0 h1:MHQqLhvpNUZfw+hM3AZDYK7jxO8FZoQeQM77g8iyZjg=
 github.com/invopop/jsonschema v0.14.0/go.mod h1:ygm6C2EaVNMBDPpaPlnOA2pFAxBnxGjFlMZABxm9n2I=
 github.com/invopop/xmldsig v0.14.0 h1:ROwf32DZtX2EekrrOSjLLiY0s2kPEcqHZculITlZfAw=