Merge pull request #140 from staticdev/bug/regras-2-2-2021

Fix bug novas regras 2-2-2021

src/irpf_investidor/b3.py

@@ -68,14 +68,15 @@
         datetime.datetime(2020, 10, 1), datetime.datetime(2020, 11, 1), 0.00003219
     ),
     RatePeriod(
-        datetime.datetime(2020, 11, 1), datetime.datetime(2020, 12, 1), 0.00003247
-    ),
-    RatePeriod(
-        datetime.datetime(2020, 12, 1), datetime.datetime(2022, 1, 1), 0.00003020
+        datetime.datetime(2020, 11, 1), datetime.datetime(2021, 2, 2), 0.00003247
     ),
+    RatePeriod(datetime.datetime(2021, 2, 2), datetime.datetime(2022, 1, 1), 0.00005),
 ]
 EMOLUMENTOS_AUCTION_RATE = 0.00007
-LIQUIDACAO_RATE = 0.000275
+LIQUIDACAO_PERIODS = [
+    RatePeriod(datetime.datetime(2019, 1, 3), datetime.datetime(2021, 2, 2), 0.000275),
+    RatePeriod(datetime.datetime(2021, 2, 2), datetime.datetime(2022, 1, 1), 0.00025),
+]
 
 AssetInfo = collections.namedtuple("AssetInfo", ["category", "cnpj"])
 
@@ -716,26 +717,41 @@ def get_asset_info(code: str) -> AssetInfo:
     return AssetInfo("NOT_FOUND", "")
 
 
-def get_trading_rate() -> float:
-    """Return fixes trading rate.
+def get_liquidacao_rates(dates: list[datetime.datetime]) -> list[float]:
+    """Get the list of liquidação rates.
+
+    Args:
+        dates: list of trade days.
 
     Returns:
-        float: constant float.
+        list of rates.
     """
-    return LIQUIDACAO_RATE
+    rates = []
+    last_period = 0
+    for date in dates:
+        for idx_period, period in enumerate(
+            LIQUIDACAO_PERIODS[last_period:], start=last_period
+        ):
+            if period.start_date <= date <= period.end_date:
+                last_period = idx_period
+                rates.append(period.rate)
+                break
+        else:
+            sys.exit(f"Nenhum período de liquidação encontrado para a data: {date}")
+    return rates
 
 
-def get_emoluments_rates(
+def get_emolumentos_rates(
     dates: list[datetime.datetime], auction_trades: list[int]
 ) -> list[float]:
-    """Get the list of emuluments rates.
+    """Get the list of emolumentos rates.
 
     Args:
-        dates (List[datetime.datetime]): list of trade days.
-        auction_trades (List[int]): list of indexes of trades in auction.
+        dates: list of trade days.
+        auction_trades: list of indexes of trades in auction.
 
     Returns:
-        List[float]: list of rates.
+        list of rates.
     """
     rates = []
     last_period = 0

src/irpf_investidor/report_reader.py

@@ -182,18 +182,19 @@ def calculate_taxes(df: pd.DataFrame, auction_trades: list[int]) -> pd.DataFrame
     """Calculate emolumentos and liquidação taxes based on reference year.
 
     Args:
-        df (pd.DataFrame): grouped trades.
-        auction_trades (List[int]): list of auction trades.
+        df: grouped trades.
+        auction_trades: list of auction trades.
 
     Returns:
         pd.DataFrame: trades with two new columns of calculated taxes.
     """
     df["Liquidação (R$)"] = (
-        df["Valor Total (R$)"] * irpf_investidor.b3.get_trading_rate()
+        df["Valor Total (R$)"]
+        * irpf_investidor.b3.get_liquidacao_rates(df["Data Negócio"].array)
     ).apply(round_down_money)
     df["Emolumentos (R$)"] = (
         df["Valor Total (R$)"]
-        * irpf_investidor.b3.get_emoluments_rates(
+        * irpf_investidor.b3.get_emolumentos_rates(
             df["Data Negócio"].array, auction_trades
         )
     ).apply(round_down_money)

tests/test_b3.py

@@ -40,19 +40,32 @@ def test_get_asset_info_not_found() -> None:
     assert asset_info.category == "NOT_FOUND"
 
 
-def test_get_trading_rate() -> None:
-    """Return fixed float value."""
-    assert b3.get_trading_rate() == 0.000275
+def test_get_liquidacao_rates_error() -> None:
+    """Raise `SystemExit` when date is not found."""
+    series = [datetime.datetime(1930, 2, 20)]
+    with pytest.raises(SystemExit):
+        assert b3.get_liquidacao_rates(series)
+
+
+def test_get_liquidacao_rates_success() -> None:
+    """Return date rates."""
+    series = [
+        datetime.datetime(2019, 2, 20),
+        datetime.datetime(2021, 12, 31),
+    ]
+    expected = [0.000275, 0.00025]
+    result = b3.get_liquidacao_rates(series)
+    assert result == expected
 
 
-def test_get_emoluments_rates_error() -> None:
+def test_get_emolumentos_rates_error() -> None:
     """Raise `SystemExit` when date is not found."""
     series = [datetime.datetime(1930, 2, 20)]
     with pytest.raises(SystemExit):
-        assert b3.get_emoluments_rates(series, [])
+        assert b3.get_emolumentos_rates(series, [])
 
 
-def test_get_emoluments_rates_sucess_no_auction() -> None:
+def test_get_emolumentos_rates_sucess_no_auction() -> None:
     """Return date rates."""
     series = [
         datetime.datetime(2019, 2, 20),
@@ -61,11 +74,11 @@ def test_get_emoluments_rates_sucess_no_auction() -> None:
         datetime.datetime(2019, 12, 31),
     ]
     expected = [0.00004032, 0.00004157, 0.00004408, 0.00003802]
-    result = b3.get_emoluments_rates(series, [])
+    result = b3.get_emolumentos_rates(series, [])
     assert result == expected
 
 
-def test_get_emoluments_rates_sucess_with_auction() -> None:
+def test_get_emolumentos_rates_sucess_with_auction() -> None:
     """Return date rates and auction rates."""
     series = [
         datetime.datetime(2019, 2, 20),
@@ -74,7 +87,7 @@ def test_get_emoluments_rates_sucess_with_auction() -> None:
         datetime.datetime(2019, 12, 31),
     ]
     expected = [0.00004032, 0.00007, 0.00007, 0.00003802]
-    result = b3.get_emoluments_rates(series, [1, 2])
+    result = b3.get_emolumentos_rates(series, [1, 2])
     assert result == expected
 
 

tests/test_report_reader.py

@@ -208,9 +208,9 @@ def test_group_trades() -> None:
 
 def test_calculate_taxes_2019(mocker: MockerFixture) -> None:
     """Return calculated taxes."""
-    mocker.patch("irpf_investidor.b3.get_trading_rate", return_value=0.000275)
+    mocker.patch("irpf_investidor.b3.get_liquidacao_rates", return_value=0.000275)
     mocker.patch(
-        "irpf_investidor.b3.get_emoluments_rates",
+        "irpf_investidor.b3.get_emolumentos_rates",
         return_value=[0.00004105, 0.00004105, 0.00004105],
     )
     df = pd.DataFrame(