[FIX] account: process duplicate tax lines when creating CABA entries

- Enable cash basis (Accounting>Settings>Taxes)
- Enable analytic accounting  (Accounting>Settings>Analytics)
- Have a sale tax:
  - Based on payment (Account 10100 Current Assets)
  - Included in Analytic Cost
- Create a [DEMO] product with such tax
- Create an invoice with 2 lines:
  - One line with product DEMO and whatever analytic account
  - One line with product DEMO but no analytic account
-Confirm and receive payment

CABA entry will consider only 1 tax line, because the
2 entries are equal beside the analytic account which is not considered
in the grouping keys

opw-2507417

closes odoo#70884

Signed-off-by: oco-odoo <[email protected]>

Author: agr-odoo

addons/account/models/account_move.py

@@ -4418,12 +4418,19 @@ def _add_cash_basis_lines_to_exchange_difference_vals(lines, exchange_diff_move_
                     if line.tax_repartition_line_id:
                         # Tax line.
                         grouping_key = self.env['account.partial.reconcile']._get_cash_basis_tax_line_grouping_key_from_record(line)
-                        account_vals_to_fix[grouping_key] = {
-                            **vals,
-                            'account_id': line.account_id.id,
-                            'tax_base_amount': line.tax_base_amount,
-                            'tax_repartition_line_id': line.tax_repartition_line_id.id,
-                        }
+                        if grouping_key in account_vals_to_fix:
+                            account_vals_to_fix[grouping_key].update({
+                                'debit': account_vals_to_fix[grouping_key]['debit'] + vals['debit'],
+                                'credit': account_vals_to_fix[grouping_key]['credit'] + vals['credit'],
+                                'tax_base_amount': account_vals_to_fix[grouping_key]['tax_base_amount'] + line.tax_base_amount,
+                            })
+                        else:
+                            account_vals_to_fix[grouping_key] = {
+                                **vals,
+                                'account_id': line.account_id.id,
+                                'tax_base_amount': line.tax_base_amount,
+                                'tax_repartition_line_id': line.tax_repartition_line_id.id,
+                            }
                     elif line.tax_ids:
                         # Base line.
                         account_to_fix = line.company_id.account_cash_basis_base_account_id

addons/account/models/account_partial_reconcile.py

@@ -522,33 +522,35 @@ def _create_tax_cash_basis_moves(self):
                     if line.tax_repartition_line_id:
                         # Tax line.
 
-                        cb_tax_line_vals = self._prepare_cash_basis_tax_line_vals(line, balance, amount_currency)
-                        grouping_key = self._get_cash_basis_tax_line_grouping_key_from_vals(cb_tax_line_vals)
-                        partial_lines_to_create[grouping_key] = {
-                            'tax_line': line,
-                            'vals': cb_tax_line_vals,
-                        }
-
+                        cb_line_vals = self._prepare_cash_basis_tax_line_vals(line, balance, amount_currency)
+                        grouping_key = self._get_cash_basis_tax_line_grouping_key_from_vals(cb_line_vals)
                     elif line.tax_ids:
                         # Base line.
 
-                        cb_base_line_vals = self._prepare_cash_basis_base_line_vals(line, balance, amount_currency)
-                        grouping_key = self._get_cash_basis_base_line_grouping_key_from_vals(cb_base_line_vals)
+                        cb_line_vals = self._prepare_cash_basis_base_line_vals(line, balance, amount_currency)
+                        grouping_key = self._get_cash_basis_base_line_grouping_key_from_vals(cb_line_vals)
 
-                        if grouping_key in partial_lines_to_create:
-                            aggregated_vals = partial_lines_to_create[grouping_key]['vals']
-                            balance = aggregated_vals['debit'] - aggregated_vals['credit']
-                            balance += cb_base_line_vals['debit'] - cb_base_line_vals['credit']
+                    if grouping_key in partial_lines_to_create:
+                        aggregated_vals = partial_lines_to_create[grouping_key]['vals']
 
+                        aggregated_vals.update({
+                            'debit': aggregated_vals['debit'] + cb_line_vals['debit'],
+                            'credit': aggregated_vals['credit'] + cb_line_vals['credit'],
+                            'amount_currency': aggregated_vals['amount_currency'] + cb_line_vals['amount_currency'],
+                        })
+                        if line.tax_repartition_line_id:
                             aggregated_vals.update({
-                                'debit': balance if balance > 0.0 else 0.0,
-                                'credit': -balance if balance < 0.0 else 0.0,
+                                'tax_base_amount': aggregated_vals['tax_base_amount'] + cb_line_vals['tax_base_amount'],
+                            })
+                            partial_lines_to_create[grouping_key]['tax_line'] += line
+                    else:
+                        partial_lines_to_create[grouping_key] = {
+                            'vals': cb_line_vals,
+                        }
+                        if line.tax_repartition_line_id:
+                            partial_lines_to_create[grouping_key].update({
+                                'tax_line': line,
                             })
-                            aggregated_vals['amount_currency'] += cb_base_line_vals['amount_currency']
-                        else:
-                            partial_lines_to_create[grouping_key] = {
-                                'vals': cb_base_line_vals,
-                            }
 
                 # ==========================================================================
                 # Create the counterpart journal items.

addons/account/tests/test_account_move_reconcile.py

@@ -1,6 +1,8 @@
 # -*- coding: utf-8 -*-
 from odoo.addons.account.tests.common import AccountTestInvoicingCommon
 from odoo.tests import tagged
+from odoo.tests.common import Form
+from odoo import fields
 
 
 @tagged('post_install', '-at_install')
@@ -2076,6 +2078,56 @@ def test_caba_mix_reconciliation(self):
         # Check full reconciliation
         self.assertTrue(all(line.full_reconcile_id for line in lines_to_reconcile), "All tax lines should be fully reconciled")
 
+    def test_caba_double_tax(self):
+        """ Test the CABA entries generated from an invoice with almost
+        equal lines, different only on analytic accounting
+        """
+        # Make the tax account reconcilable
+        self.tax_account_1.reconcile = True
+
+        # Create an invoice with a CABA tax using 'Include in analytic cost'
+        move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice', account_predictive_bills_disable_prediction=True))
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.partner_id = self.partner_a
+        self.cash_basis_tax_a_third_amount.analytic = True
+        test_analytic_account = self.env['account.analytic.account'].create({'name': 'test_analytic_account'})
+
+        tax = self.cash_basis_tax_a_third_amount
+
+        # line with analytic account, will generate 2 lines in CABA move
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.name = "test line with analytic account"
+            line_form.product_id = self.product_a
+            line_form.tax_ids.clear()
+            line_form.tax_ids.add(tax)
+            line_form.analytic_account_id = test_analytic_account
+            line_form.price_unit = 100
+
+        # line with analytic account, will generate other 2 lines in CABA move
+        # even if the tax is the same
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.name = "test line"
+            line_form.product_id = self.product_a
+            line_form.tax_ids.clear()
+            line_form.tax_ids.add(tax)
+            line_form.price_unit = 100
+
+        rslt = move_form.save()
+        rslt.action_post()
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=rslt.ids).create({
+            'amount': rslt.amount_total,
+            'payment_date': rslt.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+
+        partial_rec = rslt.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+        self.assertEqual(len(caba_move.line_ids), 4, "All lines should be there")
+        self.assertEqual(caba_move.line_ids.filtered(lambda x: x.tax_line_id).balance, 66.66, "Tax amount should take into account both lines")
+
     def test_caba_dest_acc_reconciliation_partial_pmt(self):
         """ Test the reconciliation of tax lines (when using a reconcilable tax account)
         for partially paid invoices with cash basis taxes.