coati-payroll 0.0.2__py3-none-any.whl

coati_payroll/vistas/planilla/services/export_service.py

@@ -0,0 +1,687 @@
+# Copyright 2025 BMO Soluciones, S.A.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#    http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+"""Service for Excel export operations."""
+
+from io import BytesIO
+from coati_payroll.model import (
+    db,
+    Planilla,
+    Nomina,
+    NominaEmpleado,
+    NominaDetalle,
+    Liquidacion,
+    LiquidacionDetalle,
+    ComprobanteContable,
+)
+from coati_payroll.vistas.planilla.helpers.excel_helpers import check_openpyxl_available
+from coati_payroll.nomina_engine.services.accounting_voucher_service import AccountingVoucherService
+
+# Constants
+ERROR_OPENPYXL_NOT_AVAILABLE = "openpyxl no está disponible"
+
+
+class ExportService:
+    """Service for Excel export operations."""
+
+    @staticmethod
+    def exportar_nomina_excel(planilla: Planilla, nomina: Nomina) -> tuple[BytesIO, str]:
+        """Export nomina to Excel with employee details and calculations.
+
+        Args:
+            planilla: The planilla
+            nomina: The nomina to export
+
+        Returns:
+            Tuple of (BytesIO file object, filename)
+        """
+        openpyxl_classes = check_openpyxl_available()
+        if not openpyxl_classes:
+            raise ImportError(ERROR_OPENPYXL_NOT_AVAILABLE)
+
+        Workbook, Font, Alignment, PatternFill, Border, Side = openpyxl_classes
+
+        # Get all nomina employees
+        nomina_empleados = db.session.execute(db.select(NominaEmpleado).filter_by(nomina_id=nomina.id)).scalars().all()
+
+        # Create workbook
+        wb = Workbook()
+        ws = wb.active
+        ws.title = "Nómina"
+
+        # Define styles
+        header_font = Font(bold=True, size=14, color="FFFFFF")
+        header_fill = PatternFill(start_color="366092", end_color="366092", fill_type="solid")
+        subheader_font = Font(bold=True, size=11)
+        subheader_fill = PatternFill(start_color="B8CCE4", end_color="B8CCE4", fill_type="solid")
+        border = Border(
+            left=Side(style="thin"),
+            right=Side(style="thin"),
+            top=Side(style="thin"),
+            bottom=Side(style="thin"),
+        )
+
+        # Title
+        ws.merge_cells("A1:P1")
+        title_cell = ws["A1"]
+        title_cell.value = f"NÓMINA - {planilla.nombre}"
+        title_cell.font = header_font
+        title_cell.fill = header_fill
+        title_cell.alignment = Alignment(horizontal="center", vertical="center")
+
+        # Nomina info
+        row = 3
+        if planilla.empresa_id and planilla.empresa:
+            ws[f"A{row}"] = "Empresa:"
+            ws[f"B{row}"] = planilla.empresa.razon_social
+            row += 1
+            if planilla.empresa.ruc:
+                ws[f"A{row}"] = "RUC:"
+                ws[f"B{row}"] = planilla.empresa.ruc
+                row += 1
+        ws[f"A{row}"] = "Período:"
+        ws[f"B{row}"] = f"{nomina.periodo_inicio.strftime('%d/%m/%Y')} - {nomina.periodo_fin.strftime('%d/%m/%Y')}"
+        row += 1
+        ws[f"A{row}"] = "Estado:"
+        ws[f"B{row}"] = nomina.estado
+        row += 1
+        ws[f"A{row}"] = "Generado por:"
+        ws[f"B{row}"] = nomina.generado_por or ""
+        row += 2
+
+        # Table headers
+        headers = [
+            "Cód. Empleado",
+            "Identificación",
+            "No. Seg. Social",
+            "ID Fiscal",
+            "Nombres",
+            "Apellidos",
+            "Cargo",
+            "Salario Base",
+            "Total Percepciones",
+            "Total Deducciones",
+            "Salario Neto",
+        ]
+
+        for col, header in enumerate(headers, start=1):
+            cell = ws.cell(row=row, column=col, value=header)
+            cell.font = subheader_font
+            cell.fill = subheader_fill
+            cell.alignment = Alignment(horizontal="center", vertical="center")
+            cell.border = border
+
+        # Data rows
+        for ne in nomina_empleados:
+            row += 1
+            emp = ne.empleado
+
+            ws.cell(row=row, column=1, value=emp.codigo_empleado).border = border
+            ws.cell(row=row, column=2, value=emp.identificacion_personal).border = border
+            ws.cell(row=row, column=3, value=emp.id_seguridad_social or "").border = border
+            ws.cell(row=row, column=4, value=emp.id_fiscal or "").border = border
+            ws.cell(row=row, column=5, value=f"{emp.primer_nombre} {emp.segundo_nombre or ''}".strip()).border = border
+            ws.cell(row=row, column=6, value=f"{emp.primer_apellido} {emp.segundo_apellido or ''}".strip()).border = (
+                border
+            )
+            ws.cell(row=row, column=7, value=ne.cargo_snapshot or emp.cargo or "").border = border
+            ws.cell(row=row, column=8, value=float(ne.sueldo_base_historico)).border = border
+            ws.cell(row=row, column=9, value=float(ne.total_ingresos)).border = border
+            ws.cell(row=row, column=10, value=float(ne.total_deducciones)).border = border
+            ws.cell(row=row, column=11, value=float(ne.salario_neto)).border = border
+
+        # Auto-adjust column widths
+        for col in range(1, 12):
+            ws.column_dimensions[chr(64 + col)].width = 15
+
+        # Save to BytesIO
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+
+        filename = f"nomina_{planilla.nombre}_{nomina.periodo_inicio.strftime('%Y%m%d')}_{nomina.id[:8]}.xlsx"
+        return output, filename
+
+    @staticmethod
+    def exportar_prestaciones_excel(planilla: Planilla, nomina: Nomina) -> tuple[BytesIO, str]:
+        """Export benefits (prestaciones) to Excel separately.
+
+        Args:
+            planilla: The planilla
+            nomina: The nomina to export
+
+        Returns:
+            Tuple of (BytesIO file object, filename)
+        """
+        openpyxl_classes = check_openpyxl_available()
+        if not openpyxl_classes:
+            raise ImportError(ERROR_OPENPYXL_NOT_AVAILABLE)
+
+        Workbook, Font, Alignment, PatternFill, Border, Side = openpyxl_classes
+
+        # Get all nomina employees
+        nomina_empleados = db.session.execute(db.select(NominaEmpleado).filter_by(nomina_id=nomina.id)).scalars().all()
+
+        # Create workbook
+        wb = Workbook()
+        ws = wb.active
+        ws.title = "Prestaciones"
+
+        # Define styles
+        header_font = Font(bold=True, size=14, color="FFFFFF")
+        header_fill = PatternFill(start_color="366092", end_color="366092", fill_type="solid")
+        subheader_font = Font(bold=True, size=11)
+        subheader_fill = PatternFill(start_color="B8CCE4", end_color="B8CCE4", fill_type="solid")
+        border = Border(
+            left=Side(style="thin"),
+            right=Side(style="thin"),
+            top=Side(style="thin"),
+            bottom=Side(style="thin"),
+        )
+
+        # Title
+        ws.merge_cells("A1:F1")
+        title_cell = ws["A1"]
+        title_cell.value = f"PRESTACIONES LABORALES - {planilla.nombre}"
+        title_cell.font = header_font
+        title_cell.fill = header_fill
+        title_cell.alignment = Alignment(horizontal="center", vertical="center")
+
+        # Nomina info
+        row = 3
+        if planilla.empresa_id and planilla.empresa:
+            ws[f"A{row}"] = "Empresa:"
+            ws[f"B{row}"] = planilla.empresa.razon_social
+            row += 1
+            if planilla.empresa.ruc:
+                ws[f"A{row}"] = "RUC:"
+                ws[f"B{row}"] = planilla.empresa.ruc
+                row += 1
+        ws[f"A{row}"] = "Período:"
+        ws[f"B{row}"] = f"{nomina.periodo_inicio.strftime('%d/%m/%Y')} - {nomina.periodo_fin.strftime('%d/%m/%Y')}"
+        row += 2
+
+        # Table headers
+        headers = ["Cód. Empleado", "Nombres", "Apellidos"]
+
+        # Get all unique prestaciones
+        prestaciones_set = set()
+        for ne in nomina_empleados:
+            detalles = (
+                db.session.execute(db.select(NominaDetalle).filter_by(nomina_empleado_id=ne.id, tipo="prestacion"))
+                .scalars()
+                .all()
+            )
+            for d in detalles:
+                prestaciones_set.add((d.codigo, d.descripcion))
+
+        prestaciones_list = sorted(prestaciones_set, key=lambda x: x[0])
+        headers.extend([p[1] or p[0] for p in prestaciones_list])
+
+        for col, header in enumerate(headers, start=1):
+            cell = ws.cell(row=row, column=col, value=header)
+            cell.font = subheader_font
+            cell.fill = subheader_fill
+            cell.alignment = Alignment(horizontal="center", vertical="center")
+            cell.border = border
+
+        # Data rows
+        for ne in nomina_empleados:
+            row += 1
+            emp = ne.empleado
+
+            ws.cell(row=row, column=1, value=emp.codigo_empleado).border = border
+            ws.cell(row=row, column=2, value=f"{emp.primer_nombre} {emp.segundo_nombre or ''}".strip()).border = border
+            ws.cell(row=row, column=3, value=f"{emp.primer_apellido} {emp.segundo_apellido or ''}".strip()).border = (
+                border
+            )
+
+            # Get prestaciones for this employee
+            detalles = (
+                db.session.execute(
+                    db.select(NominaDetalle)
+                    .filter_by(nomina_empleado_id=ne.id, tipo="prestacion")
+                    .order_by(NominaDetalle.orden)
+                )
+                .scalars()
+                .all()
+            )
+
+            prestaciones_dict = {d.codigo: float(d.monto) for d in detalles}
+
+            # Fill prestacion amounts
+            for col_idx, (codigo, _nombre) in enumerate(prestaciones_list, start=4):
+                cell = ws.cell(row=row, column=col_idx, value=prestaciones_dict.get(codigo, 0.0))
+                cell.border = border
+
+        # Auto-adjust column widths
+        for col in range(1, min(len(headers) + 1, 27)):
+            ws.column_dimensions[chr(64 + col)].width = 15
+
+        # Save to BytesIO
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+
+        filename = f"prestaciones_{planilla.nombre}_{nomina.periodo_inicio.strftime('%Y%m%d')}_{nomina.id[:8]}.xlsx"
+        return output, filename
+
+    @staticmethod
+    def exportar_liquidacion_excel(liquidacion: Liquidacion) -> tuple[BytesIO, str]:
+        openpyxl_classes = check_openpyxl_available()
+        if not openpyxl_classes:
+            raise ImportError(ERROR_OPENPYXL_NOT_AVAILABLE)
+
+        Workbook, Font, Alignment, PatternFill, Border, Side = openpyxl_classes
+
+        liquidacion = db.session.merge(liquidacion)
+        empleado = liquidacion.empleado
+
+        detalles = (
+            db.session.execute(
+                db.select(LiquidacionDetalle)
+                .filter_by(liquidacion_id=liquidacion.id)
+                .order_by(LiquidacionDetalle.orden)
+            )
+            .scalars()
+            .all()
+        )
+
+        wb = Workbook()
+        ws = wb.active
+        ws.title = "Liquidación"
+
+        header_font = Font(bold=True, size=14, color="FFFFFF")
+        header_fill = PatternFill(start_color="366092", end_color="366092", fill_type="solid")
+        subheader_font = Font(bold=True, size=11)
+        subheader_fill = PatternFill(start_color="B8CCE4", end_color="B8CCE4", fill_type="solid")
+        border = Border(
+            left=Side(style="thin"),
+            right=Side(style="thin"),
+            top=Side(style="thin"),
+            bottom=Side(style="thin"),
+        )
+
+        ws.merge_cells("A1:F1")
+        title_cell = ws["A1"]
+        title_cell.value = "LIQUIDACIÓN"
+        title_cell.font = header_font
+        title_cell.fill = header_fill
+        title_cell.alignment = Alignment(horizontal="center", vertical="center")
+
+        row = 3
+        ws[f"A{row}"] = "Empleado:"
+        ws[f"B{row}"] = (
+            f"{empleado.codigo_empleado} - {empleado.primer_nombre} {empleado.primer_apellido}" if empleado else ""
+        )
+        row += 1
+        ws[f"A{row}"] = "Fecha cálculo:"
+        ws[f"B{row}"] = str(liquidacion.fecha_calculo)
+        row += 1
+        ws[f"A{row}"] = "Último día pagado:"
+        ws[f"B{row}"] = str(liquidacion.ultimo_dia_pagado or "")
+        row += 1
+        ws[f"A{row}"] = "Días por pagar:"
+        ws[f"B{row}"] = liquidacion.dias_por_pagar
+        row += 1
+        ws[f"A{row}"] = "Estado:"
+        ws[f"B{row}"] = liquidacion.estado
+        row += 2
+
+        headers = ["Tipo", "Código", "Descripción", "Monto"]
+        for col, header in enumerate(headers, start=1):
+            cell = ws.cell(row=row, column=col, value=header)
+            cell.font = subheader_font
+            cell.fill = subheader_fill
+            cell.alignment = Alignment(horizontal="center", vertical="center")
+            cell.border = border
+
+        for d in detalles:
+            row += 1
+            ws.cell(row=row, column=1, value=d.tipo).border = border
+            ws.cell(row=row, column=2, value=d.codigo).border = border
+            ws.cell(row=row, column=3, value=d.descripcion or "").border = border
+            ws.cell(row=row, column=4, value=float(d.monto)).border = border
+
+        row += 2
+        ws[f"A{row}"] = "Total bruto:"
+        ws[f"B{row}"] = float(liquidacion.total_bruto or 0)
+        row += 1
+        ws[f"A{row}"] = "Total deducciones:"
+        ws[f"B{row}"] = float(liquidacion.total_deducciones or 0)
+        row += 1
+        ws[f"A{row}"] = "Total neto:"
+        ws[f"B{row}"] = float(liquidacion.total_neto or 0)
+
+        ws.column_dimensions["A"].width = 18
+        ws.column_dimensions["B"].width = 25
+        ws.column_dimensions["C"].width = 45
+        ws.column_dimensions["D"].width = 15
+
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+
+        emp_code = empleado.codigo_empleado if empleado else "empleado"
+        filename = f"liquidacion_{emp_code}_{liquidacion.fecha_calculo.strftime('%Y%m%d')}_{liquidacion.id[:8]}.xlsx"
+        return output, filename
+
+    @staticmethod
+    def exportar_comprobante_excel(planilla: Planilla, nomina: Nomina) -> tuple[BytesIO, str]:
+        """Export summarized accounting voucher (comprobante contable) to Excel.
+
+        Exports the accounting voucher grouped by account and cost center with netted amounts.
+
+        Raises ValueError if accounting configuration is incomplete.
+
+        Args:
+            planilla: The planilla
+            nomina: The nomina to export
+
+        Returns:
+            Tuple of (BytesIO file object, filename)
+
+        Raises:
+            ValueError: If comprobante doesn't exist or has incomplete accounting configuration
+        """
+        openpyxl_classes = check_openpyxl_available()
+        if not openpyxl_classes:
+            raise ImportError("openpyxl no está disponible")
+
+        Workbook, Font, Alignment, PatternFill, Border, Side = openpyxl_classes
+
+        # Get comprobante
+        comprobante = db.session.execute(
+            db.select(ComprobanteContable).filter_by(nomina_id=nomina.id)
+        ).scalar_one_or_none()
+
+        if not comprobante:
+            raise ValueError("No existe comprobante contable para esta nómina")
+
+        # Get summarized entries - will raise ValueError if accounts are NULL
+        accounting_service = AccountingVoucherService(db.session)
+        try:
+            summarized_entries = accounting_service.summarize_voucher(comprobante)
+        except ValueError as e:
+            # Re-raise with clear message about incomplete configuration
+            raise ValueError(
+                f"No se puede exportar comprobante sumarizado: {str(e)} "
+                "Utilice la exportación detallada para auditoría."
+            ) from e
+
+        # Create workbook
+        wb = Workbook()
+        ws = wb.active
+        ws.title = "Comprobante Contable"
+
+        # Define styles
+        header_font = Font(bold=True, size=14, color="FFFFFF")
+        header_fill = PatternFill(start_color="366092", end_color="366092", fill_type="solid")
+        subheader_font = Font(bold=True, size=11)
+        subheader_fill = PatternFill(start_color="B8CCE4", end_color="B8CCE4", fill_type="solid")
+        total_font = Font(bold=True, size=11)
+        total_fill = PatternFill(start_color="D9D9D9", end_color="D9D9D9", fill_type="solid")
+        border = Border(
+            left=Side(style="thin"),
+            right=Side(style="thin"),
+            top=Side(style="thin"),
+            bottom=Side(style="thin"),
+        )
+
+        # Title
+        ws.merge_cells("A1:F1")
+        title_cell = ws["A1"]
+        title_cell.value = f"COMPROBANTE CONTABLE - {planilla.nombre}"
+        title_cell.font = header_font
+        title_cell.fill = header_fill
+        title_cell.alignment = Alignment(horizontal="center", vertical="center")
+
+        # Comprobante info
+        row = 3
+        if planilla.empresa_id and planilla.empresa:
+            ws[f"A{row}"] = "Empresa:"
+            ws[f"B{row}"] = planilla.empresa.razon_social
+            row += 1
+
+        ws[f"A{row}"] = "Concepto:"
+        ws[f"B{row}"] = comprobante.concepto or ""
+        row += 1
+
+        ws[f"A{row}"] = "Fecha de Cálculo:"
+        ws[f"B{row}"] = comprobante.fecha_calculo.strftime("%d/%m/%Y")
+        row += 1
+
+        ws[f"A{row}"] = "Período:"
+        ws[f"B{row}"] = f"{nomina.periodo_inicio.strftime('%d/%m/%Y')} - {nomina.periodo_fin.strftime('%d/%m/%Y')}"
+        row += 1
+
+        if comprobante.moneda:
+            ws[f"A{row}"] = "Moneda:"
+            ws[f"B{row}"] = f"{comprobante.moneda.codigo} - {comprobante.moneda.nombre}"
+            row += 1
+
+        # Audit trail information
+        if comprobante.aplicado_por:
+            ws[f"A{row}"] = "Aplicado por:"
+            ws[f"B{row}"] = comprobante.aplicado_por
+            row += 1
+
+        if comprobante.fecha_aplicacion:
+            ws[f"A{row}"] = "Fecha aplicación:"
+            ws[f"B{row}"] = comprobante.fecha_aplicacion.strftime("%d/%m/%Y %H:%M")
+            row += 1
+
+        if comprobante.veces_modificado > 0:
+            ws[f"A{row}"] = "Modificado:"
+            ws[f"B{row}"] = f"{comprobante.veces_modificado} vez/veces"
+            row += 1
+
+            if comprobante.modificado_por:
+                ws[f"A{row}"] = "Última modificación por:"
+                ws[f"B{row}"] = comprobante.modificado_por
+                row += 1
+
+            if comprobante.fecha_modificacion:
+                ws[f"A{row}"] = "Fecha última modificación:"
+                ws[f"B{row}"] = comprobante.fecha_modificacion.strftime("%d/%m/%Y %H:%M")
+                row += 1
+
+        row += 1
+
+        # Warnings if any
+        if comprobante.advertencias:
+            ws[f"A{row}"] = "ADVERTENCIAS:"
+            ws[f"A{row}"].font = Font(bold=True, color="FF0000")
+            row += 1
+            for warning in comprobante.advertencias:
+                ws[f"A{row}"] = f"• {warning}"
+                ws[f"A{row}"].font = Font(color="FF0000")
+                row += 1
+            row += 1
+
+        # Table headers
+        headers = ["Código Cuenta", "Descripción", "Centro de Costos", "Débito", "Crédito"]
+
+        for col, header in enumerate(headers, start=1):
+            cell = ws.cell(row=row, column=col, value=header)
+            cell.font = subheader_font
+            cell.fill = subheader_fill
+            cell.alignment = Alignment(horizontal="center", vertical="center")
+            cell.border = border
+
+        # Data rows
+        for entry in summarized_entries:
+            row += 1
+            ws.cell(row=row, column=1, value=entry["codigo_cuenta"]).border = border
+            ws.cell(row=row, column=2, value=entry["descripcion"]).border = border
+            ws.cell(row=row, column=3, value=entry["centro_costos"] or "").border = border
+            ws.cell(row=row, column=4, value=float(entry["debito"])).border = border
+            ws.cell(row=row, column=5, value=float(entry["credito"])).border = border
+
+        # Totals row
+        row += 1
+        ws.cell(row=row, column=1, value="TOTALES").font = total_font
+        ws.cell(row=row, column=1).fill = total_fill
+        ws.cell(row=row, column=1).border = border
+        ws.cell(row=row, column=2).border = border
+        ws.cell(row=row, column=3).border = border
+
+        cell_debito = ws.cell(row=row, column=4, value=float(comprobante.total_debitos))
+        cell_debito.font = total_font
+        cell_debito.fill = total_fill
+        cell_debito.border = border
+
+        cell_credito = ws.cell(row=row, column=5, value=float(comprobante.total_creditos))
+        cell_credito.font = total_font
+        cell_credito.fill = total_fill
+        cell_credito.border = border
+
+        # Balance check
+        row += 2
+        ws[f"A{row}"] = "Balance (debe ser 0):"
+        ws[f"B{row}"] = float(comprobante.balance)
+        if comprobante.balance != 0:
+            ws[f"B{row}"].font = Font(bold=True, color="FF0000")
+
+        # Auto-adjust column widths
+        ws.column_dimensions["A"].width = 18
+        ws.column_dimensions["B"].width = 40
+        ws.column_dimensions["C"].width = 20
+        ws.column_dimensions["D"].width = 15
+        ws.column_dimensions["E"].width = 15
+
+        # Save to BytesIO
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+
+        filename = f"comprobante_{planilla.nombre}_{nomina.periodo_inicio.strftime('%Y%m%d')}_{nomina.id[:8]}.xlsx"
+        return output, filename
+
+    @staticmethod
+    def exportar_comprobante_detallado_excel(planilla: Planilla, nomina: Nomina) -> tuple[BytesIO, str]:
+        """Export detailed accounting voucher per employee to Excel.
+
+        Exports the full accounting voucher with all lines per employee for audit purposes.
+        This export works even with incomplete accounting configuration, showing NULL for
+        missing account fields.
+
+        Args:
+            planilla: The planilla
+            nomina: The nomina to export
+
+        Returns:
+            Tuple of (BytesIO file object, filename)
+        """
+        openpyxl_classes = check_openpyxl_available()
+        if not openpyxl_classes:
+            raise ImportError("openpyxl no está disponible")
+
+        Workbook, Font, Alignment, PatternFill, Border, Side = openpyxl_classes
+
+        # Get comprobante
+        comprobante = db.session.execute(
+            db.select(ComprobanteContable).filter_by(nomina_id=nomina.id)
+        ).scalar_one_or_none()
+
+        if not comprobante:
+            raise ValueError("No existe comprobante contable para esta nómina")
+
+        # Get detailed entries
+        accounting_service = AccountingVoucherService(db.session)
+        detailed_entries = accounting_service.get_detailed_voucher_by_employee(comprobante)
+
+        # Create workbook
+        wb = Workbook()
+        ws = wb.active
+        ws.title = "Comprobante Detallado"
+
+        # Define styles
+        header_font = Font(bold=True, size=14, color="FFFFFF")
+        header_fill = PatternFill(start_color="366092", end_color="366092", fill_type="solid")
+        subheader_font = Font(bold=True, size=11)
+        subheader_fill = PatternFill(start_color="B8CCE4", end_color="B8CCE4", fill_type="solid")
+        border = Border(
+            left=Side(style="thin"),
+            right=Side(style="thin"),
+            top=Side(style="thin"),
+            bottom=Side(style="thin"),
+        )
+
+        # Title
+        ws.merge_cells("A1:G1")
+        title_cell = ws["A1"]
+        title_cell.value = f"COMPROBANTE CONTABLE DETALLADO - {planilla.nombre}"
+        title_cell.font = header_font
+        title_cell.fill = header_fill
+        title_cell.alignment = Alignment(horizontal="center", vertical="center")
+
+        # Comprobante info
+        row = 3
+        if planilla.empresa_id and planilla.empresa:
+            ws[f"A{row}"] = "Empresa:"
+            ws[f"B{row}"] = planilla.empresa.razon_social
+            row += 1
+
+        ws[f"A{row}"] = "Concepto:"
+        ws[f"B{row}"] = comprobante.concepto or ""
+        row += 1
+
+        ws[f"A{row}"] = "Fecha de Cálculo:"
+        ws[f"B{row}"] = comprobante.fecha_calculo.strftime("%d/%m/%Y")
+        row += 1
+
+        ws[f"A{row}"] = "Período:"
+        ws[f"B{row}"] = f"{nomina.periodo_inicio.strftime('%d/%m/%Y')} - {nomina.periodo_fin.strftime('%d/%m/%Y')}"
+        row += 2
+
+        # Table headers
+        headers = ["Código Empleado", "Empleado", "Concepto", "Código Cuenta", "Descripción", "Débito", "Crédito"]
+
+        for col, header in enumerate(headers, start=1):
+            cell = ws.cell(row=row, column=col, value=header)
+            cell.font = subheader_font
+            cell.fill = subheader_fill
+            cell.alignment = Alignment(horizontal="center", vertical="center")
+            cell.border = border
+
+        # Data rows - per employee
+        for employee_entry in detailed_entries:
+            for linea in employee_entry["lineas"]:
+                row += 1
+                ws.cell(row=row, column=1, value=employee_entry["empleado_codigo"]).border = border
+                ws.cell(row=row, column=2, value=employee_entry["empleado_nombre"]).border = border
+                ws.cell(row=row, column=3, value=linea["concepto"]).border = border
+                ws.cell(row=row, column=4, value=linea["codigo_cuenta"]).border = border
+                ws.cell(row=row, column=5, value=linea["descripcion_cuenta"]).border = border
+                ws.cell(row=row, column=6, value=float(linea["debito"])).border = border
+                ws.cell(row=row, column=7, value=float(linea["credito"])).border = border
+
+        # Auto-adjust column widths
+        ws.column_dimensions["A"].width = 18
+        ws.column_dimensions["B"].width = 30
+        ws.column_dimensions["C"].width = 30
+        ws.column_dimensions["D"].width = 18
+        ws.column_dimensions["E"].width = 35
+        ws.column_dimensions["F"].width = 15
+        ws.column_dimensions["G"].width = 15
+
+        # Save to BytesIO
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+
+        filename = (
+            f"comprobante_detallado_{planilla.nombre}_{nomina.periodo_inicio.strftime('%Y%m%d')}_{nomina.id[:8]}.xlsx"
+        )
+        return output, filename