fix: skip the total amount check for special regimes

src/Models/Records/RegistrationRecord.php

@@ -13,6 +13,14 @@
  * @field RegistroAlta
  */
 class RegistrationRecord extends Record {
+    private const REGIMES_WITHOUT_TOTAL_CHECK = [
+        RegimeType::C03,
+        RegimeType::C05,
+        RegimeType::C06,
+        RegimeType::C08,
+        RegimeType::C09,
+    ];
+
     /**
      * Indicador de subsanación de un registro de facturación de alta previamente generado
      *
@@ -208,6 +216,10 @@ final public function validateTotals(ExecutionContextInterface $context): void {
                 ->addViolation();
         }
 
+        if ($this->hasRegimeWithoutTotalCheck()) {
+            return;
+        }
+
         $isValidTotalAmount = false;
         $bestTotalAmount = number_format($expectedTotalBaseAmount + $expectedTotalTaxAmount, 2, '.', '');
         foreach ([0, -0.01, 0.01, -0.02, 0.02] as $tolerance) {
@@ -224,6 +236,22 @@ final public function validateTotals(ExecutionContextInterface $context): void {
         }
     }
 
+    /**
+     * AEAT does not cross-check ImporteTotal against the breakdown when any
+     * line is under these keys: the total legitimately differs from base plus
+     * quota (the margin schemes tax only the margin, travel agencies and
+     * VAT groups declare amounts that are not the invoiced price).
+     * Source: AEAT "Validaciones y errores" for VERI*FACTU, ImporteTotal.
+     */
+    private function hasRegimeWithoutTotalCheck(): bool {
+        foreach ($this->breakdown as $details) {
+            if (isset($details->regimeType) && in_array($details->regimeType, self::REGIMES_WITHOUT_TOTAL_CHECK, true)) {
+                return true;
+            }
+        }
+        return false;
+    }
+
     #[Assert\Callback]
     final public function validateRecipients(ExecutionContextInterface $context): void {
         if (!isset($this->invoiceType)) {

tests/Models/Records/RegistrationRecordTest.php

@@ -195,6 +195,54 @@ public function testValidatesTotalAmounts(): void {
         }
     }
 
+    public function testSkipsTotalAmountCheckForSpecialRegimes(): void {
+        $record = new RegistrationRecord();
+        $record->invoiceId = new InvoiceIdentifier();
+        $record->invoiceId->issuerId = 'A00000000';
+        $record->invoiceId->invoiceNumber = 'REBU-1';
+        $record->invoiceId->issueDate = new DateTimeImmutable('2025-06-01');
+        $record->issuerName = 'Perico de los Palotes, S.A.';
+        $record->invoiceType = InvoiceType::Simplificada;
+        $record->description = 'Venta de terminal usado en REBU';
+        $record->breakdown[0] = new BreakdownDetails();
+        $record->breakdown[0]->taxType = TaxType::IVA;
+        $record->breakdown[0]->regimeType = RegimeType::C03;
+        $record->breakdown[0]->operationType = OperationType::Subject;
+        $record->breakdown[0]->baseAmount = '82.64';
+        $record->breakdown[0]->taxRate = '21.00';
+        $record->breakdown[0]->taxAmount = '17.36';
+        $record->totalTaxAmount = '17.36';
+        $record->totalAmount = '300.00';
+        $record->previousInvoiceId = null;
+        $record->previousHash = null;
+        $record->hashedAt = new DateTimeImmutable('2025-06-01T20:30:40+02:00');
+        $record->hash = $record->calculateHash();
+
+        // The price is the full sale price, not base plus quota of the margin
+        $record->validate();
+
+        // The quota is still checked
+        $record->totalTaxAmount = '18.00';
+        $record->hash = $record->calculateHash();
+        try {
+            $record->validate();
+            $this->fail('Did not throw exception for total tax amount validation');
+        } catch (InvalidModelException $e) {
+            $this->assertStringContainsString('Expected total tax amount of 17.36, got 18.00', $e->getMessage());
+        }
+
+        // A general line keeps the check
+        $record->totalTaxAmount = '17.36';
+        $record->breakdown[0]->regimeType = RegimeType::C01;
+        $record->hash = $record->calculateHash();
+        try {
+            $record->validate();
+            $this->fail('Did not throw exception for total amount validation');
+        } catch (InvalidModelException $e) {
+            $this->assertStringContainsString('Expected total amount of 100.00, got 300.00', $e->getMessage());
+        }
+    }
+
     public function testValidatesRecipients(): void {
         $record = new RegistrationRecord();
         $record->invoiceId = new InvoiceIdentifier();