@novha/calc-engines 7.0.0 → 8.0.0

package/test/spain-income-tax.test.ts

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+import { SpainIncomeTaxServiceImpl } from '../src/income-tax/spain/SpainIncomeTaxServiceImpl';
+import { IncomeTaxRules } from '../src/income-tax/spain/domain/types';
+
+const spainRules: IncomeTaxRules = {
+    taxBrackets: [
+        { from: 0, to: 12450, rate: 0.19 },
+        { from: 12450, to: 20200, rate: 0.24 },
+        { from: 20200, to: 35200, rate: 0.30 },
+        { from: 35200, to: 60000, rate: 0.37 },
+        { from: 60000, to: 300000, rate: 0.45 },
+        { from: 300000, to: null, rate: 0.47 },
+    ],
+    socialContributions: { rate: 0.0635 },
+};
+
+describe('SpainIncomeTaxServiceImpl', () => {
+    it('returns zero tax for zero income', () => {
+        const service = new SpainIncomeTaxServiceImpl(0, spainRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBe(0);
+        expect(result.socialContributions).toBe(0);
+        expect(result.totalDeductions).toBe(0);
+        expect(result.effectiveTaxRate).toBe(0);
+    });
+
+    it('correctly calculates income tax for income in first bracket', () => {
+        const service = new SpainIncomeTaxServiceImpl(10000, spainRules);
+        const result = service.calculateNetIncome();
+
+        // 0-10000: 10000 * 0.19 = 1900
+        expect(result.incomeTax).toBeCloseTo(1900, 2);
+        expect(result.grossIncome).toBe(10000);
+    });
+
+    it('correctly calculates social contributions', () => {
+        const service = new SpainIncomeTaxServiceImpl(10000, spainRules);
+        const result = service.calculateNetIncome();
+
+        // 10000 * 0.0635 = 635
+        expect(result.socialContributions).toBeCloseTo(635, 2);
+    });
+
+    it('correctly calculates income tax spanning multiple brackets', () => {
+        const service = new SpainIncomeTaxServiceImpl(25000, spainRules);
+        const result = service.calculateNetIncome();
+
+        // 0-12450: 12450 * 0.19 = 2365.5
+        // 12450-20200: 7750 * 0.24 = 1860
+        // 20200-25000: 4800 * 0.30 = 1440
+        // Total = 5665.5
+        expect(result.incomeTax).toBeCloseTo(5665.5, 1);
+    });
+
+    it('calculates effective tax rate as income tax divided by gross income', () => {
+        const service = new SpainIncomeTaxServiceImpl(25000, spainRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.effectiveTaxRate).toBeCloseTo(result.incomeTax / result.grossIncome, 4);
+    });
+
+    it('net income equals gross income minus total deductions', () => {
+        const service = new SpainIncomeTaxServiceImpl(25000, spainRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.netIncome).toBeCloseTo(result.grossIncome - result.totalDeductions, 2);
+    });
+
+    it('total deductions equals income tax plus social contributions', () => {
+        const service = new SpainIncomeTaxServiceImpl(25000, spainRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.totalDeductions).toBeCloseTo(result.incomeTax + result.socialContributions, 2);
+    });
+
+    it('applies highest bracket rate to income above 300000', () => {
+        const service = new SpainIncomeTaxServiceImpl(350000, spainRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBeGreaterThan(0);
+        const lastBreakdown = result.taxBracketBreakdown[result.taxBracketBreakdown.length - 1];
+        expect(lastBreakdown.rate).toBe(0.47);
+    });
+});

package/test/spain-inheritance-tax.test.ts

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+import { SpainInheritanceTaxServiceImpl } from '../src/inheritance-tax/spain/SpainInheritanceTaxServiceImpl';
+import { Input, Rules } from '../src/inheritance-tax/spain/domain/types';
+
+const spainRules: Rules = {
+    exemption: 0,
+    taxBrackets: [
+        { from: 0, to: 7993.46, rate: 0.0765 },
+        { from: 7993.46, to: 31956.34, rate: 0.102 },
+        { from: 31956.34, to: 79881.68, rate: 0.153 },
+        { from: 79881.68, to: 239389.13, rate: 0.2125 },
+        { from: 239389.13, to: 398777.54, rate: 0.255 },
+        { from: 398777.54, to: 797555.08, rate: 0.2975 },
+        { from: 797555.08, to: null, rate: 0.34 },
+    ],
+};
+
+describe('SpainInheritanceTaxServiceImpl', () => {
+    it('returns zero tax for zero estate', () => {
+        const input: Input = { estateValue: 0 };
+        const service = new SpainInheritanceTaxServiceImpl(input, spainRules);
+        const result = service.calculate();
+
+        expect(result.inheritanceTax).toBe(0);
+        expect(result.taxableEstate).toBe(0);
+        expect(result.effectiveRate).toBe(0);
+    });
+
+    it('returns zero tax when estate is at or below the exemption', () => {
+        const rulesWithExemption: Rules = { ...spainRules, exemption: 100000 };
+        const input: Input = { estateValue: 80000 };
+        const service = new SpainInheritanceTaxServiceImpl(input, rulesWithExemption);
+        const result = service.calculate();
+
+        expect(result.inheritanceTax).toBe(0);
+        expect(result.taxableEstate).toBe(0);
+    });
+
+    it('correctly calculates tax for estate in first bracket', () => {
+        const input: Input = { estateValue: 5000 };
+        const service = new SpainInheritanceTaxServiceImpl(input, spainRules);
+        const result = service.calculate();
+
+        // 0-5000: 5000 * 0.0765 = 382.5
+        expect(result.taxableEstate).toBe(5000);
+        expect(result.inheritanceTax).toBeCloseTo(382.5, 2);
+    });
+
+    it('correctly calculates tax for estate spanning multiple brackets', () => {
+        const input: Input = { estateValue: 100000 };
+        const service = new SpainInheritanceTaxServiceImpl(input, spainRules);
+        const result = service.calculate();
+
+        // 0-7993.46: 7993.46 * 0.0765 ≈ 611.50
+        // 7993.46-31956.34: 23962.88 * 0.102 ≈ 2444.21
+        // 31956.34-79881.68: 47925.34 * 0.153 ≈ 7332.58
+        // 79881.68-100000: 20118.32 * 0.2125 ≈ 4275.14
+        // Total ≈ 14663.43
+        expect(result.taxableEstate).toBe(100000);
+        expect(result.inheritanceTax).toBeCloseTo(14663.43, 0);
+    });
+
+    it('effective rate equals inheritance tax divided by estate times 100', () => {
+        const input: Input = { estateValue: 100000 };
+        const service = new SpainInheritanceTaxServiceImpl(input, spainRules);
+        const result = service.calculate();
+
+        expect(result.effectiveRate).toBeCloseTo((result.inheritanceTax / 100000) * 100, 2);
+    });
+
+    it('taxable estate is reduced by the exemption amount', () => {
+        const rulesWithExemption: Rules = { ...spainRules, exemption: 20000 };
+        const input: Input = { estateValue: 50000 };
+        const service = new SpainInheritanceTaxServiceImpl(input, rulesWithExemption);
+        const result = service.calculate();
+
+        expect(result.taxableEstate).toBe(30000);
+    });
+});

package/test/spain-mortgage.test.ts

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+import { SpainMortgageServiceImpl } from '../src/mortgage/spain/SpainMortgageServiceImpl';
+import { MortgageInput, MortgageRules } from '../src/mortgage/spain/domain/types';
+
+const spainRules: MortgageRules = {
+    loanConstraints: { maxLtvPercent: 0.80, maxAmortizationYears: 30 },
+    interest: { compounding: 'MONTHLY' },
+    transferTax: { brackets: [{ above: 0, rate: 0.07 }] },
+};
+
+const input: MortgageInput = {
+    propertyPrice: 300000,
+    downPayment: 60000,
+    annualInterestRate: 3.5,
+    amortizationYears: 25,
+    isFirstTimeBuyer: false,
+};
+
+describe('SpainMortgageServiceImpl', () => {
+    it('correctly calculates the loan amount', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        // loanAmount = 300000 - 60000 = 240000
+        expect(result.loanAmount).toBe(240000);
+    });
+
+    it('correctly calculates transfer tax', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        // transferTax = (300000 - 0) * 0.07 = 21000
+        expect(result.transferTax).toBeCloseTo(21000, 2);
+    });
+
+    it('calculates a positive monthly payment', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        expect(result.monthlyPayment).toBeGreaterThan(0);
+    });
+
+    it('total paid is greater than the loan amount', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        expect(result.totalPaid).toBeGreaterThan(result.loanAmount);
+    });
+
+    it('total paid equals monthly payment multiplied by total payments', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        const expectedTotal = result.monthlyPayment * (input.amortizationYears * 12);
+        expect(result.totalPaid).toBeCloseTo(expectedTotal, 2);
+    });
+
+    it('amortization schedule has the correct number of years', () => {
+        const service = new SpainMortgageServiceImpl();
+        const result = service.calculate(input, spainRules);
+
+        expect(result.amortizationSchedule).toHaveLength(25);
+    });
+
+    it('throws an error when down payment equals or exceeds property price', () => {
+        const service = new SpainMortgageServiceImpl();
+        const badInput: MortgageInput = { ...input, downPayment: 300000 };
+
+        expect(() => service.calculate(badInput, spainRules)).toThrow();
+    });
+});