Files
seguimiento-impuestos/supabase/Seguimiento-de-Impuestos-GLM.sql

1381 lines
61 KiB
PL/PgSQL

-- Seguimiento de Impuestos GLM
-- Esquema completo, seguridad, datos históricos 2026, contactos y funciones para n8n.
-- Ejecutar una sola vez en el SQL Editor de Supabase.
begin;
create extension if not exists pgcrypto;
-- ---------------------------------------------------------------------------
-- Funciones comunes
-- ---------------------------------------------------------------------------
create or replace function public.tax_set_updated_at()
returns trigger
language plpgsql
set search_path = ''
as $$
begin
new.updated_at := now();
if auth.uid() is not null then
new.updated_by := auth.uid();
end if;
return new;
end;
$$;
-- ---------------------------------------------------------------------------
-- Control de acceso a la app
-- ---------------------------------------------------------------------------
create table if not exists public.tax_calendar_access (
email text primary key,
full_name text,
active boolean not null default true,
notes text,
created_at timestamptz not null default now(),
updated_at timestamptz not null default now(),
constraint tax_calendar_access_email_not_blank check (length(trim(email)) > 3)
);
create or replace function public.tax_normalize_access_email()
returns trigger
language plpgsql
set search_path = ''
as $$
begin
new.email := lower(trim(new.email));
new.updated_at := now();
return new;
end;
$$;
drop trigger if exists tax_normalize_access_email_trigger on public.tax_calendar_access;
create trigger tax_normalize_access_email_trigger
before insert or update on public.tax_calendar_access
for each row execute function public.tax_normalize_access_email();
create or replace function public.has_tax_calendar_access()
returns boolean
language sql
stable
security definer
set search_path = ''
as $$
select exists (
select 1
from public.tax_calendar_access access
where access.email = lower(coalesce(auth.jwt() ->> 'email', ''))
and access.active = true
);
$$;
revoke all on function public.has_tax_calendar_access() from public, anon;
grant execute on function public.has_tax_calendar_access() to authenticated;
-- ---------------------------------------------------------------------------
-- Catálogo de países
-- ---------------------------------------------------------------------------
create table if not exists public.tax_countries (
id uuid primary key default gen_random_uuid(),
code text not null unique,
name text not null unique,
is_regional boolean not null default false,
sort_order integer not null default 100,
active boolean not null default true,
created_at timestamptz not null default now(),
updated_at timestamptz not null default now(),
updated_by uuid
);
insert into public.tax_countries (code, name, is_regional, sort_order)
values
('REG', 'Regional', true, 0),
('CO', 'Colombia', false, 10),
('CR', 'Costa Rica', false, 20),
('SV', 'El Salvador', false, 30),
('GT', 'Guatemala', false, 40),
('HN', 'Honduras', false, 50),
('JM', 'Jamaica', false, 60),
('MX', 'México', false, 70),
('NI', 'Nicaragua', false, 80),
('PA', 'Panamá', false, 90),
('PR', 'Puerto Rico', false, 100),
('DO', 'República Dominicana', false, 110),
('TT', 'Trinidad y Tobago', false, 120)
on conflict (code) do update
set name = excluded.name,
is_regional = excluded.is_regional,
sort_order = excluded.sort_order,
active = true,
updated_at = now();
drop trigger if exists tax_countries_updated_at_trigger on public.tax_countries;
create trigger tax_countries_updated_at_trigger
before update on public.tax_countries
for each row execute function public.tax_set_updated_at();
-- ---------------------------------------------------------------------------
-- Obligaciones tributarias
-- ---------------------------------------------------------------------------
create table if not exists public.tax_obligations (
id uuid primary key default gen_random_uuid(),
due_date date not null,
description text not null,
category text not null check (category in ('nomina', 'admin')),
country_id uuid not null references public.tax_countries(id),
source text not null default 'app',
is_historical boolean not null default false,
active boolean not null default true,
created_by uuid default auth.uid(),
updated_by uuid default auth.uid(),
created_at timestamptz not null default now(),
updated_at timestamptz not null default now(),
constraint tax_obligations_description_not_blank check (length(trim(description)) > 0)
);
create unique index if not exists tax_obligations_unique_active_event
on public.tax_obligations (due_date, country_id, lower(description))
where active = true;
drop trigger if exists tax_obligations_updated_at_trigger on public.tax_obligations;
create trigger tax_obligations_updated_at_trigger
before update on public.tax_obligations
for each row execute function public.tax_set_updated_at();
-- ---------------------------------------------------------------------------
-- Contactos y canales
-- ---------------------------------------------------------------------------
create table if not exists public.tax_contacts (
id uuid primary key default gen_random_uuid(),
country_id uuid not null references public.tax_countries(id),
full_name text not null,
email text,
whatsapp_number text,
job_title text,
area text not null check (area in ('admin', 'nomina', 'regional')),
email_enabled boolean not null default true,
whatsapp_enabled boolean not null default true,
active boolean not null default true,
created_by uuid default auth.uid(),
updated_by uuid default auth.uid(),
created_at timestamptz not null default now(),
updated_at timestamptz not null default now(),
constraint tax_contacts_name_not_blank check (length(trim(full_name)) > 0),
constraint tax_contacts_email_when_enabled check (not email_enabled or length(trim(coalesce(email, ''))) > 3),
constraint tax_contacts_whatsapp_when_enabled check (not whatsapp_enabled or length(trim(coalesce(whatsapp_number, ''))) >= 8)
);
create or replace function public.tax_normalize_contact()
returns trigger
language plpgsql
set search_path = ''
as $$
begin
new.full_name := trim(new.full_name);
new.email := nullif(lower(trim(coalesce(new.email, ''))), '');
new.whatsapp_number := nullif(regexp_replace(coalesce(new.whatsapp_number, ''), '[^0-9]', '', 'g'), '');
new.job_title := nullif(trim(coalesce(new.job_title, '')), '');
return new;
end;
$$;
drop trigger if exists tax_contacts_normalize_trigger on public.tax_contacts;
create trigger tax_contacts_normalize_trigger
before insert or update on public.tax_contacts
for each row execute function public.tax_normalize_contact();
create unique index if not exists tax_contacts_unique_active_email
on public.tax_contacts (country_id, lower(email))
where active = true and email is not null;
drop trigger if exists tax_contacts_updated_at_trigger on public.tax_contacts;
create trigger tax_contacts_updated_at_trigger
before update on public.tax_contacts
for each row execute function public.tax_set_updated_at();
-- ---------------------------------------------------------------------------
-- Bitácora de envíos: evita recordatorios duplicados
-- ---------------------------------------------------------------------------
create table if not exists public.tax_notification_log (
id uuid primary key default gen_random_uuid(),
obligation_id uuid not null references public.tax_obligations(id),
contact_id uuid not null references public.tax_contacts(id),
alert_date date not null,
channel text not null check (channel in ('email', 'whatsapp')),
status text not null default 'sent' check (status in ('sent', 'failed')),
provider_response jsonb,
sent_at timestamptz not null default now(),
unique (obligation_id, contact_id, alert_date, channel)
);
-- ---------------------------------------------------------------------------
-- Estado de envío y bloqueo de obligaciones notificadas
-- ---------------------------------------------------------------------------
create or replace function public.tax_obligation_delivery_status()
returns table (
obligation_id uuid,
has_sent_notification boolean,
first_sent_at timestamptz,
sent_notification_count bigint
)
language sql
stable
security definer
set search_path = ''
as $$
select
obligation.id as obligation_id,
count(log.id) filter (where log.status = 'sent') > 0 as has_sent_notification,
min(log.sent_at) filter (where log.status = 'sent') as first_sent_at,
count(log.id) filter (where log.status = 'sent') as sent_notification_count
from public.tax_obligations obligation
left join public.tax_notification_log log
on log.obligation_id = obligation.id
where obligation.active = true
and public.has_tax_calendar_access()
group by obligation.id;
$$;
revoke all on function public.tax_obligation_delivery_status()
from public, anon;
grant execute on function public.tax_obligation_delivery_status()
to authenticated;
create or replace function public.tax_prevent_sent_obligation_changes()
returns trigger
language plpgsql
security definer
set search_path = ''
as $$
begin
if exists (
select 1
from public.tax_notification_log log
where log.obligation_id = old.id
and log.status = 'sent'
) and (
new.due_date is distinct from old.due_date
or new.description is distinct from old.description
or new.category is distinct from old.category
or new.country_id is distinct from old.country_id
or new.active is distinct from old.active
) then
raise exception using
errcode = 'P0001',
message = 'Esta obligación ya generó avisos y no puede modificarse ni eliminarse.';
end if;
return new;
end;
$$;
drop trigger if exists tax_obligations_lock_after_sent_trigger
on public.tax_obligations;
create trigger tax_obligations_lock_after_sent_trigger
before update on public.tax_obligations
for each row execute function public.tax_prevent_sent_obligation_changes();
-- Miércoles estrictamente anterior a la fecha límite.
create or replace function public.tax_previous_wednesday(p_due_date date)
returns date
language sql
immutable
set search_path = ''
as $$
select p_due_date -
case
when mod((extract(dow from p_due_date)::integer - 3 + 7), 7) = 0 then 7
else mod((extract(dow from p_due_date)::integer - 3 + 7), 7)
end;
$$;
comment on function public.tax_previous_wednesday(date) is
'Calcula el miércoles estrictamente anterior a una fecha límite.';
-- Devuelve una fila por obligación y destinatario pendiente de notificar.
create or replace function public.tax_due_reminders(p_run_date date default current_date)
returns table (
obligation_id uuid,
contact_id uuid,
alert_date date,
alert_type text,
due_date date,
description text,
category text,
country_name text,
country_code text,
contact_name text,
contact_email text,
contact_whatsapp text,
email_enabled boolean,
whatsapp_enabled boolean
)
language sql
stable
security definer
set search_path = ''
as $$
with due as (
select
obligation.id,
obligation.due_date,
obligation.description,
obligation.category,
obligation.country_id,
country.name as country_name,
country.code as country_code,
case
when p_run_date = obligation.due_date then 'same_day'
else 'previous_wednesday'
end as alert_type
from public.tax_obligations obligation
join public.tax_countries country on country.id = obligation.country_id
where obligation.active = true
and (
p_run_date = obligation.due_date
or p_run_date = public.tax_previous_wednesday(obligation.due_date)
)
)
select
due.id as obligation_id,
contact.id as contact_id,
p_run_date as alert_date,
due.alert_type,
due.due_date,
due.description,
due.category,
due.country_name,
due.country_code,
contact.full_name as contact_name,
contact.email as contact_email,
contact.whatsapp_number as contact_whatsapp,
(
contact.email_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'email'
and log.status = 'sent'
)
) as email_enabled,
(
contact.whatsapp_enabled
and contact.whatsapp_number is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'whatsapp'
and log.status = 'sent'
)
) as whatsapp_enabled
from due
join public.tax_contacts contact
on contact.active = true
join public.tax_countries contact_country
on contact_country.id = contact.country_id
and (
contact.area = 'regional'
or (
contact_country.is_regional = true
and contact.area = due.category
)
or (
contact.country_id = due.country_id
and contact.area = due.category
)
)
where
(
contact.email_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'email'
and log.status = 'sent'
)
)
or
(
contact.whatsapp_enabled
and contact.whatsapp_number is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'whatsapp'
and log.status = 'sent'
)
)
order by due.due_date, due.country_name, contact.full_name;
$$;
revoke all on function public.tax_due_reminders(date) from public, anon, authenticated;
grant execute on function public.tax_due_reminders(date) to service_role;
create or replace function public.tax_record_notification(
p_obligation_id uuid,
p_contact_id uuid,
p_alert_date date,
p_channel text,
p_status text default 'sent',
p_provider_response jsonb default null
)
returns void
language plpgsql
security definer
set search_path = ''
as $$
begin
insert into public.tax_notification_log (
obligation_id,
contact_id,
alert_date,
channel,
status,
provider_response,
sent_at
)
values (
p_obligation_id,
p_contact_id,
p_alert_date,
p_channel,
p_status,
p_provider_response,
now()
)
on conflict (obligation_id, contact_id, alert_date, channel)
do update set
status = excluded.status,
provider_response = excluded.provider_response,
sent_at = now();
end;
$$;
revoke all on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
from public, anon, authenticated;
grant execute on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
to service_role;
-- ---------------------------------------------------------------------------
-- Seguridad RLS para el frontend
-- ---------------------------------------------------------------------------
alter table public.tax_calendar_access enable row level security;
alter table public.tax_countries enable row level security;
alter table public.tax_obligations enable row level security;
alter table public.tax_contacts enable row level security;
alter table public.tax_notification_log enable row level security;
revoke all on table public.tax_calendar_access from anon, authenticated;
revoke all on table public.tax_notification_log from anon, authenticated;
grant select on table public.tax_countries to authenticated;
grant select, insert, update on table public.tax_obligations to authenticated;
grant select, insert, update on table public.tax_contacts to authenticated;
drop policy if exists tax_countries_authorized_read on public.tax_countries;
create policy tax_countries_authorized_read
on public.tax_countries for select
to authenticated
using (public.has_tax_calendar_access());
drop policy if exists tax_obligations_authorized_read on public.tax_obligations;
create policy tax_obligations_authorized_read
on public.tax_obligations for select
to authenticated
using (public.has_tax_calendar_access());
drop policy if exists tax_obligations_authorized_insert on public.tax_obligations;
create policy tax_obligations_authorized_insert
on public.tax_obligations for insert
to authenticated
with check (public.has_tax_calendar_access());
drop policy if exists tax_obligations_authorized_update on public.tax_obligations;
create policy tax_obligations_authorized_update
on public.tax_obligations for update
to authenticated
using (public.has_tax_calendar_access())
with check (public.has_tax_calendar_access());
drop policy if exists tax_contacts_authorized_read on public.tax_contacts;
create policy tax_contacts_authorized_read
on public.tax_contacts for select
to authenticated
using (public.has_tax_calendar_access());
drop policy if exists tax_contacts_authorized_insert on public.tax_contacts;
create policy tax_contacts_authorized_insert
on public.tax_contacts for insert
to authenticated
with check (public.has_tax_calendar_access());
drop policy if exists tax_contacts_authorized_update on public.tax_contacts;
create policy tax_contacts_authorized_update
on public.tax_contacts for update
to authenticated
using (public.has_tax_calendar_access())
with check (public.has_tax_calendar_access());
-- ---------------------------------------------------------------------------
-- Usuarios autorizados iniciales
-- ---------------------------------------------------------------------------
insert into public.tax_calendar_access (email)
values
('ethen@gomezleemarketing.com'),
('iaracena@gomezleemarketing.com'),
('lmatos@gomezleemarketing.com'),
('asrodriguez@gomezleemarketing.com')
on conflict (email) do update
set active = true,
updated_at = now();
-- ---------------------------------------------------------------------------
-- Contactos iniciales
-- Los números de WhatsApp quedan en formato internacional, sin el signo +.
-- ---------------------------------------------------------------------------
with contact_data(country_name, full_name, email, whatsapp_number, job_title, area) as (
values
('Guatemala', 'Narcisa Yessenia Barrera Godoy', 'administrativoguatemala2@gomezleemarketing.com', '50255581600', 'Coordinador Administrativo', 'admin'),
('República Dominicana', 'Erika Benitez', 'administrativord@gomezleemarketing.com', '18099662004', 'Coordinador Administrativo', 'admin'),
('Honduras', 'Bessy Calix Pineda', 'administrativohonduras@gomezleemarketing.com', '50495890865', 'Coordinador Administrativo', 'admin'),
('Colombia', 'Natalia Casas Avella', 'administrativocolombia@gomezleemarketing.com', '573137702391', 'Coordinador Administrativo', 'admin'),
('Costa Rica', 'Fernanda Céspedes Vargas', 'admincr@gomezleemarketing.com', '50686236444', 'Coordinador Administrativo', 'admin'),
('Nicaragua', 'Angie Chavez Silva', 'administrativonicaragua@gomezleemarketing.com', '50585263292', 'Coordinador Administrativo', 'admin'),
('Panamá', 'Jheysana Garaban Quintero', 'administrativopty2@gomezleemarketing.com', '50764548936', 'Coordinador Administrativo', 'admin'),
('República Dominicana', 'Adrianita Gonzalez Figueroa', 'agonzalez@gomezleemarketing.com', '18094328347', 'Aux. Administrativo', 'admin'),
('El Salvador', 'Noemi Elizabeth Mena Medina', 'nmena02@gomezleemarketing.com', '50378102952', 'Aux. Administrativo', 'admin'),
('Nicaragua', 'Estefani Orozco Davila', 'administrativo@gomezleemarketing.com', '50585306316', 'Coordinador Administrativo', 'admin'),
('Panamá', 'Carlos Paredes Garcia', 'cparedes@gomezleemarketing.com', '5073975475', 'Asistente Administrativo', 'admin'),
('Colombia', 'Lady Perdomo Suarez', 'administrativocolombia2@gomezleemarketing.com', '573222062462', 'Coordinador Administrativo', 'admin'),
('Guatemala', 'Carmen Estela Sierra Arias', 'administrativoguatemala@gomezleemarketing.com', '50258469211', 'Coordinador Administrativo', 'admin'),
('Guatemala', 'Shirley Velásquez González', 'administrativoguatemala3@gomezleemarketing.com', '50237727117', 'Coordinador Administrativo', 'admin'),
('Nicaragua', 'Seyling Lissamary Zambrana Reyes', 'auxiliaradmonnic@gomezleemarketing.com', '50584241616', 'Coordinador Administrativo', 'admin'),
('Regional', 'Ada Rodríguez', 'asrodriguez@gomezleemarketing.com', '50233335008', 'Coordinador Regional Administrativo', 'regional'),
('Regional', 'Zoeya Salomon Imbert', 'zsalomon@gomezleemarketing.com', '18293874206', 'Coordinador Regional Administrativo', 'regional'),
('Regional', 'Brayan Alexander Licona Oseguera', 'conciliaciones@gomezleemarketing.com', '50432077484', 'Coordinador Administrativo', 'regional'),
('Regional', 'Viviana Páramo Gonzalez', 'vparamo@gomezleemarketing.com', '573105474049', 'Subgerente Administrativo Regional', 'regional'),
('Regional', 'Mati Soto Valenzuela', 'msoto@gomezleemarketing.com', '18094037571', 'Nómina Regional', 'nomina'),
('Regional', 'Iveth Herrera', 'iherrera@gomezleemarketing.com', '50376373732', 'Nómina Regional', 'nomina')
)
insert into public.tax_contacts (
country_id,
full_name,
email,
whatsapp_number,
job_title,
area,
email_enabled,
whatsapp_enabled
)
select
country.id,
data.full_name,
lower(data.email),
data.whatsapp_number,
data.job_title,
data.area,
true,
true
from contact_data data
join public.tax_countries country on country.name = data.country_name
on conflict do nothing;
-- ---------------------------------------------------------------------------
-- Migración de las 294 obligaciones históricas del calendario 2026
-- ---------------------------------------------------------------------------
with obligation_data(due_date, description, category, country_name) as (
values
('2026-01-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-01-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-01-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-01-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-01-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-01-12'::date, 'Puerto Rico: IVU Impuestos sobre ventas y uso)', 'admin', 'Puerto Rico'),
('2026-01-14'::date, 'Panamá: IVA / Municipio', 'admin', 'Panamá'),
('2026-01-14'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-01-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-01-14'::date, 'HN: INFOP', 'nomina', 'Honduras'),
('2026-01-14'::date, 'NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
('2026-01-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
('2026-01-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-01-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-01-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
('2026-01-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-01-21'::date, 'COL: Retencion en la fuente', 'admin', 'Colombia'),
('2026-01-21'::date, 'COL: IVA', 'admin', 'Colombia'),
('2026-01-21'::date, 'HN: IHSS y RAP', 'nomina', 'Honduras'),
('2026-01-22'::date, 'Nicaragua Paga Matricula 2024', 'admin', 'Nicaragua'),
('2026-01-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-01-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-01-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-01-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-01-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales; ISO (Anual)', 'admin', 'Guatemala'),
('2026-01-30'::date, 'Puerto Rico: Formularios Anuales (W-2, 1099, Reconciliaciones patronales)', 'nomina', 'Puerto Rico'),
('2026-02-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-02-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-02-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-02-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-02-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-02-12'::date, 'Panamá: IVA / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
('2026-02-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-02-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-02-13'::date, '- Guatemala: Impuestos de Retenciones /', 'admin', 'Guatemala'),
('2026-02-13'::date, '- NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
('2026-02-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-02-19'::date, 'COL: Retencion fuente (Ene)', 'admin', 'Colombia'),
('2026-02-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-02-20'::date, 'COL: ICA BIM 6', 'admin', 'Colombia'),
('2026-02-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-02-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-02-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-02-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-02-26'::date, 'COL: ICA Anual 2024', 'admin', 'Colombia'),
('2026-02-26'::date, 'Nicaragua-Pago de IR Anual', 'admin', 'Nicaragua'),
('2026-02-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-02-27'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-03-02'::date, 'Jamaica: Anual Return and beneficial ownership', 'admin', 'Jamaica'),
('2026-03-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-03-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-03-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-03-07'::date, 'Jamaica: Anual Income Tax (1st Installment)', 'nomina', 'Jamaica'),
('2026-03-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-03-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-03-12'::date, 'Panamá: IVA / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
('2026-03-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-03-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-03-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
('2026-03-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
('2026-03-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
('2026-03-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
('2026-03-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-03-19'::date, 'COL: Retencion fuente (Feb)', 'admin', 'Colombia'),
('2026-03-19'::date, 'COL:IVA', 'admin', 'Colombia'),
('2026-03-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-03-20'::date, 'COL: Rete Ica Bimestre 1 (Ene-Feb)', 'admin', 'Colombia'),
('2026-03-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-03-24'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
('2026-03-26'::date, 'Costa Rica: RENTA 2023, INS IITrimestre', 'nomina', 'Costa Rica'),
('2026-03-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-03-29'::date, 'Panamá: Declaracion de renta', 'admin', 'Panamá'),
('2026-04-03'::date, 'COL: ICA 1(Ene-Feb)', 'admin', 'Colombia'),
('2026-04-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-04-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-04-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-04-07'::date, 'Puerto Rico: Planilla de Contribucion sobre Ingresos', 'admin', 'Puerto Rico'),
('2026-04-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
('2026-04-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-04-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR / NICARAGUA: INSS e INATEC', 'nomina', 'Honduras'),
('2026-04-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-04-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-04-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
('2026-04-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-04-16'::date, 'SEMANA SANTA', 'admin', 'Regional'),
('2026-04-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
('2026-04-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
('2026-04-17'::date, 'SEMANA SANTA', 'admin', 'Regional'),
('2026-04-18'::date, 'SEMANA SANTA', 'admin', 'Regional'),
('2026-04-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-04-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-04-21'::date, 'COL: Retencion fuente (Marzo) HN: RAP', 'nomina', 'Colombia'),
('2026-04-23'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
('2026-04-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-04-29'::date, 'Trinidad: Anual Income Tax Return', 'admin', 'Trinidad y Tobago'),
('2026-05-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-05-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-05-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-05-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-05-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-05-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-05-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-05-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC / NICARAGUA: IMPUESTO IMI ALCALDIA', 'nomina', 'Panamá'),
('2026-05-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-05-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
('2026-05-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
('2026-05-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
('2026-05-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-05-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-05-20'::date, 'COL: Renta Anual (01 cuota)', 'admin', 'Colombia'),
('2026-05-20'::date, 'COL: Iva (Ene-Abr)', 'admin', 'Colombia'),
('2026-05-20'::date, 'COL: Retencion fuente (Abril)', 'admin', 'Colombia'),
('2026-05-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-05-22'::date, 'COL: ReteIca Bimestre 2 (Mar-Abr)', 'admin', 'Colombia'),
('2026-05-22'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
('2026-05-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-05-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-05-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-05-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-06-01'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-06-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-06-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-06-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-06-07'::date, 'Jamaica: Anual Income Tax (2nd Installment)', 'nomina', 'Jamaica'),
('2026-06-07'::date, 'Puerto Rico: Qarterly Estimated Tax', 'admin', 'Puerto Rico'),
('2026-06-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-06-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-06-11'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
('2026-06-11'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-06-12'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
('2026-06-12'::date, 'COL: ICA 2(Mar-Abr)', 'admin', 'Colombia'),
('2026-06-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-06-12'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
('2026-06-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-06-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-06-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-06-19'::date, 'COL: Retencion fuente (May)', 'admin', 'Colombia'),
('2026-06-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-06-22'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-06-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-06-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-06-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-06-29'::date, 'Panamá: Seguridad social / 1ra pardida de ISR', 'admin', 'Panamá'),
('2026-06-29'::date, 'CostaRica: 1er anticipo de Renta, INS IIIer trimestre', 'nomina', 'Costa Rica'),
('2026-06-29'::date, 'TT: Pago Estimada de renta Q1 2025', 'admin', 'Trinidad y Tobago'),
('2026-06-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-07-03'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-07-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-07-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-07-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-07-07'::date, 'Puerto Rico: Patente Municipal', 'admin', 'Puerto Rico'),
('2026-07-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-07-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-07-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-07-14'::date, 'Panamá: IVA / Municipio / Tasa Unica / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
('2026-07-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-07-14'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
('2026-07-16'::date, 'NICARAGUA: INSS e INATECI', 'nomina', 'Nicaragua'),
('2026-07-16'::date, 'MX: Impuesto Sobre NóminasIMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-07-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-07-17'::date, 'COL: ReteIca Bimestre 3(May-Jun)', 'admin', 'Colombia'),
('2026-07-17'::date, 'COL: Retencion fuente (Jun)', 'admin', 'Colombia'),
('2026-07-17'::date, 'COL: Renta Anual (02 cuota)', 'admin', 'Colombia'),
('2026-07-17'::date, 'Trinidad: Value Added Tax', 'admin', 'Trinidad y Tobago'),
('2026-07-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-07-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-07-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-07-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-07-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-07-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-07-29'::date, 'Panamá: Seguridad social / Planilla 03', 'admin', 'Panamá'),
('2026-07-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-08-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-08-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-08-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-08-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-08-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-08-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-08-13'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
('2026-08-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-08-13'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-08-14'::date, 'COL: ICA 3(May-Jun) / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Colombia'),
('2026-08-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-08-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-08-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-08-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-08-21'::date, 'COL: Retencion fuente (Jul) HN: RAP', 'nomina', 'Colombia'),
('2026-08-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-08-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-08-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-08-28'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-08-31'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-09-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-09-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-09-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-09-07'::date, 'Jamaica: Anual Income Tax (3rd Installment)', 'nomina', 'Jamaica'),
('2026-09-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
('2026-09-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-09-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-09-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
('2026-09-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-09-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-09-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
('2026-09-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-09-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-09-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-09-17'::date, 'COL: Iva (May-Ago)', 'admin', 'Colombia'),
('2026-09-17'::date, 'COL: Retencion Fuente (Ago)', 'admin', 'Colombia'),
('2026-09-17'::date, 'Trinidad: Value added Tax', 'admin', 'Trinidad y Tobago'),
('2026-09-18'::date, 'COL: ReteIca Bimestre 4(Jul-Ago)', 'admin', 'Colombia'),
('2026-09-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-09-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-09-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-09-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-09-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-09-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-09-29'::date, 'Panamá: Seguridad social / 2da pardida de ISR', 'admin', 'Panamá'),
('2026-09-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-09-29'::date, 'Costa Rica: II anticipo de Renta IVtrimestre del INS', 'nomina', 'Costa Rica'),
('2026-09-29'::date, 'Trinidad: Quarterly Installment Payments', 'nomina', 'Trinidad y Tobago'),
('2026-10-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-10-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-10-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-10-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-10-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-10-09'::date, 'COL: ICA 4(Jul-Ago)', 'admin', 'Colombia'),
('2026-10-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-10-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-10-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
('2026-10-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-10-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
('2026-10-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-10-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-10-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-10-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-10-20'::date, 'COL: Retencion fuente (Sep)', 'admin', 'Colombia'),
('2026-10-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-10-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-10-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-10-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-10-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-10-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-11-05'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-11-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-11-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-11-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-11-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-11-12'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
('2026-11-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-11-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-11-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
('2026-11-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-11-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-11-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
('2026-11-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-11-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-11-20'::date, 'COL: ReteIca Bimestre 5(Sep-Oct)', 'admin', 'Colombia'),
('2026-11-23'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
('2026-11-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-11-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-11-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-11-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-11-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
('2026-11-30'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
('2026-11-30'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-11-30'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-11-30'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-11-30'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-11-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-12-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
('2026-12-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
('2026-12-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
('2026-12-07'::date, 'Jamaica: Anual Income Tax (4th Installment)', 'nomina', 'Jamaica'),
('2026-12-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
('2026-12-09'::date, 'Honduras: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
('2026-12-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
('2026-12-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
('2026-12-11'::date, 'COL: ICA 5(Sep-Oct)', 'admin', 'Colombia'),
('2026-12-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
('2026-12-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
('2026-12-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
('2026-12-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
('2026-12-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
('2026-12-18'::date, 'COL: Retencion Fuente (Nov)', 'admin', 'Colombia'),
('2026-12-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
('2026-12-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
('2026-12-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
('2026-12-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
('2026-12-23'::date, 'MX; Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
('2026-12-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
('2026-12-29'::date, 'Panamá: Seguridad social / 3ra pardida de ISR', 'admin', 'Panamá'),
('2026-12-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
('2026-12-29'::date, 'Costa Rica: III anticipo de Renta, Ier trimestre 2026 INS', 'nomina', 'Costa Rica'),
('2026-12-30'::date, 'Trinidad: Quarterly Installment Payment', 'nomina', 'Trinidad y Tobago')
)
insert into public.tax_obligations (
due_date,
description,
category,
country_id,
source,
is_historical
)
select
data.due_date,
data.description,
data.category,
country.id,
'excel_2026',
true
from obligation_data data
join public.tax_countries country on country.name = data.country_name
on conflict do nothing;
commit;
-- ---------------------------------------------------------------------------
-- Operaciones administrativas frecuentes
-- ---------------------------------------------------------------------------
-- Agregar/reactivar acceso:
-- insert into public.tax_calendar_access (email, full_name)
-- values ('nuevo@gomezleemarketing.com', 'Nombre Apellido')
-- on conflict (email) do update set active = true, full_name = excluded.full_name;
-- Quitar acceso sin borrar historial:
-- update public.tax_calendar_access
-- set active = false
-- where email = 'persona@gomezleemarketing.com';
-- Prueba de recordatorios de una fecha:
-- select * from public.tax_due_reminders('2026-07-24'::date);
-- ===========================================================================
-- ACTUALIZACIÓN JULIO 2026: BambooHR, Google Calendar y fechas futuras
-- ===========================================================================
-- Seguimiento de Impuestos GLM
-- Actualización: contactos BambooHR, edición ampliada, Google Calendar y bloqueo de fechas pasadas.
-- Ejecutar una sola vez en Supabase SQL Editor antes de desplegar el frontend y activar los workflows.
begin;
-- ---------------------------------------------------------------------------
-- Contactos: metadatos de BambooHR y tercer canal de notificación
-- ---------------------------------------------------------------------------
alter table public.tax_contacts
add column if not exists department text,
add column if not exists division text,
add column if not exists location text,
add column if not exists source text not null default 'manual',
add column if not exists bamboo_employee_id text,
add column if not exists bamboo_employee_number text,
add column if not exists bamboo_status text,
add column if not exists bamboo_synced_at timestamptz,
add column if not exists calendar_enabled boolean not null default true;
alter table public.tax_contacts
drop constraint if exists tax_contacts_area_check;
alter table public.tax_contacts
add constraint tax_contacts_area_check
check (area in ('admin', 'nomina', 'regional', 'other'));
update public.tax_contacts
set calendar_enabled = false
where email is null or length(trim(email)) <= 3;
alter table public.tax_contacts
drop constraint if exists tax_contacts_calendar_email_when_enabled;
alter table public.tax_contacts
add constraint tax_contacts_calendar_email_when_enabled
check (not calendar_enabled or length(trim(coalesce(email, ''))) > 3);
create unique index if not exists tax_contacts_unique_active_bamboo_employee
on public.tax_contacts (bamboo_employee_id)
where active = true and bamboo_employee_id is not null;
create index if not exists tax_contacts_bamboo_employee_number_idx
on public.tax_contacts (bamboo_employee_number)
where bamboo_employee_number is not null;
-- Amplía la normalización existente para los nuevos campos.
create or replace function public.tax_normalize_contact()
returns trigger
language plpgsql
set search_path = ''
as $$
begin
new.full_name := trim(new.full_name);
new.email := nullif(lower(trim(coalesce(new.email, ''))), '');
new.whatsapp_number := nullif(regexp_replace(coalesce(new.whatsapp_number, ''), '[^0-9]', '', 'g'), '');
new.job_title := nullif(trim(coalesce(new.job_title, '')), '');
new.department := nullif(trim(coalesce(new.department, '')), '');
new.division := nullif(trim(coalesce(new.division, '')), '');
new.location := nullif(trim(coalesce(new.location, '')), '');
new.source := coalesce(nullif(lower(trim(coalesce(new.source, ''))), ''), 'manual');
new.bamboo_employee_id := nullif(trim(coalesce(new.bamboo_employee_id, '')), '');
new.bamboo_employee_number := nullif(trim(coalesce(new.bamboo_employee_number, '')), '');
new.bamboo_status := nullif(trim(coalesce(new.bamboo_status, '')), '');
if new.source = 'bamboohr' then
if tg_op = 'INSERT' then
new.bamboo_synced_at := now();
elsif new.bamboo_employee_id is distinct from old.bamboo_employee_id
or new.full_name is distinct from old.full_name
or new.email is distinct from old.email
or new.whatsapp_number is distinct from old.whatsapp_number then
new.bamboo_synced_at := now();
end if;
end if;
return new;
end;
$$;
-- ---------------------------------------------------------------------------
-- No permitir obligaciones nuevas o movidas a fechas pasadas
-- ---------------------------------------------------------------------------
create or replace function public.tax_validate_future_obligation()
returns trigger
language plpgsql
set search_path = ''
as $$
declare
local_today date := (now() at time zone 'America/Santo_Domingo')::date;
begin
if new.active = true
and new.is_historical = false
and new.due_date < local_today then
if tg_op = 'INSERT' then
raise exception 'No se puede crear una obligación en una fecha que ya pasó.'
using errcode = '22007';
elsif new.due_date is distinct from old.due_date then
raise exception 'No se puede mover una obligación a una fecha que ya pasó.'
using errcode = '22007';
end if;
end if;
return new;
end;
$$;
drop trigger if exists tax_validate_future_obligation_trigger on public.tax_obligations;
create trigger tax_validate_future_obligation_trigger
before insert or update on public.tax_obligations
for each row execute function public.tax_validate_future_obligation();
-- ---------------------------------------------------------------------------
-- Sincronización con Google Calendar
-- Un evento de Google Calendar por obligación, con todos los destinatarios
-- aplicables como invitados.
-- ---------------------------------------------------------------------------
create table if not exists public.tax_google_calendar_events (
obligation_id uuid primary key references public.tax_obligations(id) on delete cascade,
google_event_id text,
calendar_id text not null default 'primary',
attendees jsonb not null default '[]'::jsonb,
status text not null default 'active'
check (status in ('active', 'deleted', 'failed')),
last_action text,
provider_response jsonb,
created_at timestamptz not null default now(),
updated_at timestamptz not null default now(),
synced_at timestamptz
);
alter table public.tax_google_calendar_events enable row level security;
revoke all on table public.tax_google_calendar_events from anon, authenticated;
grant select, insert, update, delete on table public.tax_google_calendar_events to service_role;
create or replace function public.tax_google_calendar_payload(p_obligation_id uuid)
returns table (
obligation_id uuid,
active boolean,
due_date date,
description text,
category text,
country_id uuid,
country_name text,
country_code text,
attendees jsonb,
google_event_id text,
calendar_id text,
sync_status text
)
language sql
stable
security definer
set search_path = ''
as $$
select
obligation.id,
obligation.active,
obligation.due_date,
obligation.description,
obligation.category,
obligation.country_id,
country.name,
country.code,
coalesce(
(
select jsonb_agg(recipient.email order by recipient.email)
from (
select distinct lower(contact.email) as email
from public.tax_contacts contact
join public.tax_countries contact_country
on contact_country.id = contact.country_id
where contact.active = true
and contact.calendar_enabled = true
and contact.email is not null
and length(trim(contact.email)) > 3
and (
contact.area = 'regional'
or (
contact_country.is_regional = true
and contact.area = obligation.category
)
or (
contact.country_id = obligation.country_id
and contact.area = obligation.category
)
)
) recipient
),
'[]'::jsonb
) as attendees,
sync.google_event_id,
coalesce(sync.calendar_id, 'primary') as calendar_id,
sync.status
from public.tax_obligations obligation
join public.tax_countries country on country.id = obligation.country_id
left join public.tax_google_calendar_events sync
on sync.obligation_id = obligation.id
where obligation.id = p_obligation_id;
$$;
revoke all on function public.tax_google_calendar_payload(uuid)
from public, anon, authenticated;
grant execute on function public.tax_google_calendar_payload(uuid)
to service_role;
create or replace function public.tax_record_google_calendar_sync(
p_obligation_id uuid,
p_google_event_id text,
p_calendar_id text default 'primary',
p_attendees jsonb default '[]'::jsonb,
p_status text default 'active',
p_last_action text default null,
p_provider_response jsonb default null
)
returns void
language plpgsql
security definer
set search_path = ''
as $$
begin
insert into public.tax_google_calendar_events (
obligation_id,
google_event_id,
calendar_id,
attendees,
status,
last_action,
provider_response,
synced_at,
updated_at
)
values (
p_obligation_id,
nullif(trim(coalesce(p_google_event_id, '')), ''),
coalesce(nullif(trim(coalesce(p_calendar_id, '')), ''), 'primary'),
coalesce(p_attendees, '[]'::jsonb),
p_status,
p_last_action,
p_provider_response,
now(),
now()
)
on conflict (obligation_id)
do update set
google_event_id = coalesce(excluded.google_event_id, public.tax_google_calendar_events.google_event_id),
calendar_id = excluded.calendar_id,
attendees = excluded.attendees,
status = excluded.status,
last_action = excluded.last_action,
provider_response = excluded.provider_response,
synced_at = now(),
updated_at = now();
end;
$$;
revoke all on function public.tax_record_google_calendar_sync(uuid, text, text, jsonb, text, text, jsonb)
from public, anon, authenticated;
grant execute on function public.tax_record_google_calendar_sync(uuid, text, text, jsonb, text, text, jsonb)
to service_role;
commit;
-- Verificaciones opcionales:
-- select * from public.tax_google_calendar_payload('UUID_DE_OBLIGACION');
-- select * from public.tax_google_calendar_events order by updated_at desc;
-- Seguimiento de Impuestos GLM
-- Actualización incremental: retirar WhatsApp y habilitar Google Chat.
-- Ejecutar después de actualizacion_bamboohr_google_calendar.sql.
begin;
alter table public.tax_contacts
add column if not exists google_chat_enabled boolean not null default true;
alter table public.tax_contacts
alter column whatsapp_enabled set default false;
-- La nueva operación deja de usar WhatsApp. Se conserva la información histórica
-- para no destruir datos ni bitácoras anteriores.
update public.tax_contacts
set
whatsapp_enabled = false,
google_chat_enabled = case
when email_enabled = true and email is not null and length(trim(email)) > 3 then true
else false
end;
alter table public.tax_contacts
drop constraint if exists tax_contacts_google_chat_email_when_enabled;
alter table public.tax_contacts
add constraint tax_contacts_google_chat_email_when_enabled
check (not google_chat_enabled or length(trim(coalesce(email, ''))) > 3);
alter table public.tax_notification_log
drop constraint if exists tax_notification_log_channel_check;
alter table public.tax_notification_log
add constraint tax_notification_log_channel_check
check (channel in ('email', 'google_chat', 'whatsapp'));
-- CREATE OR REPLACE no permite cambiar las columnas retornadas, por eso se elimina
-- y se recrea la RPC usada por n8n.
drop function if exists public.tax_due_reminders(date);
create function public.tax_due_reminders(p_run_date date default current_date)
returns table (
obligation_id uuid,
contact_id uuid,
alert_date date,
alert_type text,
due_date date,
description text,
category text,
country_name text,
country_code text,
contact_name text,
contact_email text,
email_enabled boolean,
google_chat_enabled boolean
)
language sql
stable
security definer
set search_path = ''
as $$
with due as (
select
obligation.id,
obligation.due_date,
obligation.description,
obligation.category,
obligation.country_id,
country.name as country_name,
country.code as country_code,
case
when p_run_date = obligation.due_date then 'same_day'
else 'previous_wednesday'
end as alert_type
from public.tax_obligations obligation
join public.tax_countries country on country.id = obligation.country_id
where obligation.active = true
and (
p_run_date = obligation.due_date
or p_run_date = public.tax_previous_wednesday(obligation.due_date)
)
)
select
due.id as obligation_id,
contact.id as contact_id,
p_run_date as alert_date,
due.alert_type,
due.due_date,
due.description,
due.category,
due.country_name,
due.country_code,
contact.full_name as contact_name,
contact.email as contact_email,
(
contact.email_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'email'
and log.status = 'sent'
)
) as email_enabled,
(
contact.google_chat_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'google_chat'
and log.status = 'sent'
)
) as google_chat_enabled
from due
join public.tax_contacts contact on contact.active = true
join public.tax_countries contact_country
on contact_country.id = contact.country_id
and (
contact.area = 'regional'
or (
contact_country.is_regional = true
and contact.area = due.category
)
or (
contact.country_id = due.country_id
and contact.area = due.category
)
)
where
(
contact.email_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'email'
and log.status = 'sent'
)
)
or
(
contact.google_chat_enabled
and contact.email is not null
and not exists (
select 1
from public.tax_notification_log log
where log.obligation_id = due.id
and log.contact_id = contact.id
and log.alert_date = p_run_date
and log.channel = 'google_chat'
and log.status = 'sent'
)
)
order by due.due_date, due.country_name, contact.full_name;
$$;
revoke all on function public.tax_due_reminders(date) from public, anon, authenticated;
grant execute on function public.tax_due_reminders(date) to service_role;
commit;
-- Verificación opcional:
-- select full_name, email_enabled, google_chat_enabled, calendar_enabled, whatsapp_enabled
-- from public.tax_contacts where active = true order by full_name;