impuestospy/DECISIONS.md

DECISIONS

One entry per decision that is not already obvious from the specs. Newest phase last.

Markers used in the code:

• // SPEC-GAP: the specs did not settle this and a choice was made here.
• // TODO-TAX-VERIFY: a tax rule that RULES.md does not state. Never invented, always flagged.

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Blocking gaps in the source material

RULES.md was missing during phase 0, supplied for phase 1

packages/rules shipped phase 0 with only RULES_VERSION and the phase 0 seed stopped short of profiles, because the RUC check digit and the deadline digit are RULES.md algorithms. Both are implemented in phase 1 and the seed can now be completed. Resolved.

boneyard and canvas-ui are not the packages the prompt means

Still open. The <Skeleton name> component is in place and used on every data screen, so swapping in the real library is one file.

Both names resolve on npm to unrelated projects: boneyard@0.1.4 is a 2015 Backbone "architectural toolkit", canvas-ui@0.2.3 is a Mesosphere Bootstrap theme. Neither does skeleton loading or canvas effects. Neither is needed before phase 7.

Plan unless corrected: keep the behaviour the prompt specifies (skeletons on every content load and never a spinner; canvas effects in exactly two places, degrading gracefully) behind a single <Skeleton name> component and a single effect component, so swapping in the real library later is a one file change.

Please confirm the intended packages before phase 7.

Neither named skill is installed

ponytail and ui-ux-pro-max-skill are not available in this environment. Their stated intent was applied by hand: nothing speculative, no unused configuration, and FLOWS.md section 1 as the design constraint.

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Phase 0

Migrations: better-auth generates its own four tables, we own the rest

src/db/migrator.ts runs two ordered steps: better-auth's getMigrations() creates and updates user, session, account and verification, then the Kysely migrator applies src/db/migrations. Delegating the auth tables keeps them in step with the installed better-auth version and emits correct DDL for both dialects, so no hand written dialect SQL was needed for them. Upgrading better-auth in a way that adds a column means adding a migration that calls the same generator again.

The whole schema ships in migration 001_core, not phase by phase

Every table in SPEC.md section 5 is created now. The schema is fully specified and stable; splitting it across phases would produce a pile of migration files and no benefit before release. Later phases add modules on top, not tables.

Timestamps and money are portable by construction

Timestamps are ISO-8601 text and dates are YYYY-MM-DD text in both dialects: they sort chronologically as strings, so no dialect specific date type or comparison is needed anywhere. Money is bigint, because guaranies pass int4 at about Gs. 2.100.000.000, and apps/api/src/db/postgres.ts registers an int8 parser that returns a number and throws outside the safe integer range.

/api is proxied by a route handler, not a Next rewrite

SPEC-GAP against SPEC.md section 2, which specifies Next rewrites. Next bakes rewrite destinations into the build manifest, so API_INTERNAL_URL would become a build time value and one image could not serve both compose and k8s. apps/web/app/api/[...path]/route.ts forwards at request time instead. The single origin model is unchanged: the browser only ever sees the web origin, cookies stay first party, and there is still no CORS anywhere.

Workspace packages ship TypeScript source with no build step

packages/* have no dist. The web app lists them in transpilePackages and tsup bundles them into the API. Their relative imports are extensionless, because Turbopack does not rewrite a .js specifier onto a .ts source file.

The es catalog is split from the strings COPY.md does not define

catalogs/es.ts is generated from COPY.md and is verbatim; copy-parity.test.ts re-derives it from docs/COPY.md on every run and fails on any drift, in either direction. Strings the product needs that COPY.md does not list (the seven error envelope messages, three sign in labels, the language switcher) live in catalogs/es.extra.ts and follow the tone rules in COPY.md section 0. es is the merge of the two.

decl.approve is both a message and a namespace

COPY.md defines decl.approve (the button) alongside decl.approve.confirmTitle. A nested message tree cannot hold both, and next-intl walks a nested tree. unflatten moves such a message to a reserved _ child and resolveKey maps the key for callers, so components still address messages by their COPY.md key. apps/web/src/i18n/t.ts is the wrapper; it is computed from the catalog, so a future collision is handled without another change.

Locale negotiation on /

next-intl's default detection is left on: a browser asking for English lands on /en, anything else falls back to es. The en catalog exists for expats and international users (COPY.md section 0-EN), which is exactly the population whose browser is in English. An explicit choice through the switcher always wins and is in the URL.

SQLite refuses JOBS_INLINE=false

Implemented literally as SPEC.md section 15 instructs, which is narrower than the mode matrix in the same section: that table allows "SQLite, 1 dedicated worker" under Split small. Two pollers cannot be made safe against a single writer, so the boot check wins and SQLite stays single process. Worth reconciling in SPEC.md.

Deferred to the phase that needs them, deliberately

• RateLimiter: SPEC.md section 6 specifies a token bucket, but the first endpoint with a stated limit is GET /lookup/ruc/:number in phase 2. better-auth's own rate limiting covers the auth routes until then.
• DTO schemas in packages/contracts: enums, the error envelope, the client and ProfileDto exist because phase 0 uses them. The rest arrive with their endpoints.
• Storage in /readyz: the check covers the database and pending migrations. The storage driver probe is added in phase 3 with the driver.

Smaller choices

• TypeScript 5.9, not 7.x: typescript-eslint@8 declares typescript <6.1.0.
• better-sqlite3 is kept out of onlyBuiltDependencies: it ships prebuilt binaries, so letting pnpm run the implicit node-gyp rebuild would compile it for nothing and force a toolchain into the image.
• The language switcher is a native <select>: one dependency fewer than a popover, and the better mobile and keyboard experience for a two item choice.
• apps/web/proxy.ts, not middleware.ts: Next 16 deprecates the middleware convention.
• The dark mode palette and the dark variant are wired now; the toggle itself is phase 7 polish. System preference works today.
• audit_log is append only by construction: the module exposes no update or delete. A database trigger was written and then removed, because it would have been the only piece of dialect specific SQL outside the two files SPEC.md section 5 allows.

Legal pages

/legal/privacidad and /legal/terminos do not exist yet (they belong to phase 2's marketing routes). Per COPY.md section 13 they will ship with clearly marked placeholder content and no generated legal text. TODO: human written before launch.

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Phase 1

TODO-TAX-VERIFY register

Every item RULES.md flags, where it is implemented, and the test that pins today's behaviour so verification is a red/green diff rather than archaeology.

#	What needs verifying	Implemented in	Pinned by
1	IRP tranche boundaries (50M, 150M) and the Gs. 80.000.000 registration threshold, against the live DNIT tables for the current fiscal year	constants.ts	constants.test.ts "pins the IRP tranche boundaries and threshold pending verification"
2	The RUC check digit algorithm (modulo 11, basis 2) against at least five real published RUCs	ruc.ts	ruc.test.ts "pins the check digit it computes today" and "agrees with an independent transcription"
3	Government decreed one off holidays and "dias no laborables trasladables", and movable holidays past 2028	holidays.ts	calendario.test.ts "pins that movable holidays are only known for 2026 to 2028"
4	F120 casilla numbers, currently placeholder keys, against the live Marangatu F120 v4	forms/f120.v1.ts	forms.test.ts "pins that they are still placeholders"
5	F515 casilla numbers, same	forms/f515.v1.ts	same test
6	The progressive-by-tranche reading of the IRP rates	f515.ts taxForNetIncome	f515.test.ts bracket edge suite, including the worked example

Nothing outside this list was invented. Where RULES.md was silent the gap is marked SPEC-GAP in the code and listed below.

Both worked examples reproduce exactly

RULES.md section 6 gives F120 a Gs. 277.273 monto a pagar and a Gs. 350.000 flip case; section 7 gives F515 a Gs. 11.290.000 tax at a 5,65% effective rate. Both are transcribed verbatim as tests and both pass on the first implementation, which is the main evidence that the integer money math and the rounding rule are right.

Coverage is enforced, not observed

vitest.config.ts fails the run below 100% statements, branches, functions and lines for packages/rules. Three defensive throws carry an explicit v8 ignore and a comment saying why they are unreachable: the bounded loops in rollForward and nextDeadline guard against an edit to holidays.ts that would otherwise spin forever, and no input can reach them with any sane holiday table.

Classification emits reason codes, not sentences

CONTRACTS.md types reasons as string[] and RULES.md gives one of them as Spanish text ("Sin categoria sugerida"). A pure, locale free package cannot emit user facing copy in one language without breaking the en locale, which is a hard constraint. classify therefore returns stable codes and packages/i18n carries a classification.reason.* string per code, with RULES.md's wording used verbatim for the Spanish of that one.

SPEC-GAPs in the tax logic

taxpayer.hasIrp gates the deduction amount. RULES.md states the IVA eligibility test in full but never says whether being registered for IRP is required for a deduction. It is the only field of the documented ClassificationInput that would otherwise go unused, so it gates irpDeductibleAmount. The category is still suggested either way, so the data is already correct if the user registers for IRP later. Pinned in classification.test.ts.

A sale reads as "no keyword hit", so its confidence is 0,4. RULES.md defines confidence only for the keyword map, and a sale can never hit it. Taking that literally rather than inventing a number means sales never reach the auto confirm threshold. Worth a decision before the auto confirm sweep ships in phase 4. Pinned in classification.test.ts.

"Annualized YTD sales" is straight line. RULES.md section 8 names the fallback without defining it: sales so far, scaled by the share of the year elapsed. It is only ever shown as a "proyeccion" and never filed.

Ñ folds to N when normalising an emitter name. The tilde is a diacritic to Unicode, so "diacritic-insensitive" folds it. No keyword contains Ñ, so matching is unaffected, and folding is the forgiving choice when a printed name spells it either way.

CDC type 07 maps to DocKind otro. nota de remision is a known CDC document type but has no DocKind of its own in CONTRACTS.md section 2. The code and its Spanish label survive on the parsed fields, so nothing is lost.

nextDeadline returns a Date, as RULES.md types it. Every calculation inside the package works on civil year/month/day values, and the returned Date is midnight UTC of that civil date, so it cannot drift a day with the host timezone. America/Asuncion is consulted in exactly one place, todayInAsuncion.

The IRP category vocabulary lives in packages/rules

packages/contracts now imports IRP_CATEGORIES from packages/rules and builds its Zod enum from it, rather than declaring the eight strings a second time. The vocabulary sits next to the tax logic that uses it and the two cannot drift.

Local ports: web 3005, and the API must agree

apps/web/.env.example ships PORT=3005 and apps/api/.env.example names the same port in APP_PUBLIC_URL and BETTER_AUTH_URL. They have to agree: better-auth checks the request Origin, so a mismatch makes sign in fail with a 403 that looks nothing like a port problem. http://localhost and http://127.0.0.1 are different origins too, which is why the Playwright default base URL uses localhost.

This deviates from the literal example values in SPEC.md section 15, which use port 3000. The compose stack still publishes 3000 and is unaffected.

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Phase 2

The seed is now complete for identity

Maria is an individual whose RUC is her CI plus a check digit: base 4123456, DV computed by computeRucDv, so her filing digit is 6 and her day is the 19th, which is the example FLOWS.md uses throughout. Carlos is a company registered for IVA only, so the IVA-only view has real data behind it. Both have consents, notification preferences and the audit rows CONTRACTS.md section 4 asks for. Documents arrive in phase 3.

GET /lookup/ruc/:number reads a bare number as a CI

A number with a hyphen and a check digit is a RUC and the digit is verified. A bare number is a CI, which is what individuals type when their RUC is their CI plus a digit; the filing day is identical either way, which is the only thing the landing card shows. Neither form touches the database: the endpoint reveals only what the number itself already encodes.

An unparseable number is a 200 with valid: false, per CONTRACTS.md section 3, so the landing corrects the user inline rather than dead ending.

Freezing an account reuses better-auth's ban flag

Both a deletion and a data processing consent revocation set banned with a distinct banReason and drop every session. That reuses the check better-auth's sign in path already performs, rather than introducing a second, parallel notion of a disabled account that some code path would eventually forget to check. Nothing is destroyed yet: the purge is a job, which lands with the jobs module in phase 4 (softDeleteAccount carries the TODO).

deadlineDigit is derived, never accepted from the client

PUT /me/profile takes ProfileInput, which is ProfileDto minus deadlineDigit. The digit decides real filing dates, so it is computed from the identity document server side. The document itself is read only on the profile screen for the same reason: changing it is a support conversation, not a text field.

Deactivating a dependant rather than deleting it

A confirmed document may already be classified against a dependant, and that classification has to keep making sense. DELETE /me/dependents/:id sets active = 0; the list filters on it. Scoped by user_id, so one user cannot touch another's row (404, tested).

Two real defects found by building the screens

The OTP boxes dropped a digit. The handler spread the pasted code inside a setState updater and fired the focus move and the verify request from in there. React 19 invokes updaters twice in development to check they are pure, so the effects ran twice and a digit was lost. The spread is now computed outside the updater. Caught by golden path 1.

The switch knob rendered outside its track. translate-x-5.5 does not resolve, so the knob sat 44px along a 44px track, entirely outside it. Now left-0.5 plus translate-x-5, both on the spacing scale. e2e/profile.spec.ts asserts the knob stays within the track bounds in both states, because this is invisible to every other kind of test.

Deferred, deliberately

• Motion. FLOWS.md A2 and A6 call for GSAP (the card flip, the deadline stagger, the first savings counter) and A1 for a canvas hero effect. The phase plan puts the motion pass and the canvas touches in phase 7, so the screens here are built with the right structure and states and no animation.
• Push and Telegram. Hidden until configured (FLOWS.md section 9). Setup step 3 offers only email today; POST /push/subscribe needs the service worker and arrives in phase 7.
• /comprobantes. The first run buttons point at it. Ingestion is phase 3.

The legal pages ship as marked placeholders

/legal/privacidad and /legal/terminos render "Documento en preparacion" and say a document is being drafted, per COPY.md section 13. No legal text was generated. TODO: human written before launch.

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Phase 3

The pipeline has three doors, and the trustworthy one wins

ingestScan tries the QR first, then queued OCR, then the manual form. A QR that will not parse is recorded as an ingest error and falls through rather than failing the scan, so a smudged code never costs the user their photograph.

A QR carries the emitter's RUC but not its name. Verifying a CDC against DNIT is out of scope for v1 (SPEC.md section 10 makes verify_cdc a noop), so a QR-only document shows RUC 80011223 as its emitter and the keyword classifier cannot match on it: it lands in "Sin categoria" and the user picks one in the bandeja. Worth revisiting when CDC verification exists, since it is the one thing standing between a QR scan and a fully automatic classification.

dedupe_hash is defined here, not in the specs

SPEC-GAP. SPEC.md section 8 requires the column and never says what goes in it. With a CDC it is the CDC, which identifies a comprobante nationally. Without one it is emitter | date | total | kind, the tuple a human would use. Two photos of the same factura collapse; two genuinely different facturas from the same shop on the same day for the same amount would collapse too, which is why a merge is shown to the user ("Ya tenias esta factura") rather than applied silently.

A merge prefers QR sourced data over OCR or typing, and never overwrites a classification the user has already decided.

Job claiming is the only dialect divergence, as specified

jobs/claim.ts holds both: Postgres takes FOR UPDATE SKIP LOCKED inside a transaction so N workers take different rows; SQLite relies on its single writer and a conditional UPDATE ... WHERE status = 'pending', where the changed-row count decides the winner. A test claims five queued jobs five times and asserts no id comes back twice.

Retries follow SPEC.md section 10 exactly (1m, 5m, 25m, 2h, 12h, then dead) and a job abandoned by a killed process returns to the queue once its lock is older than JOBS_STALE_MINUTES. That is the phase 3 acceptance case and it has three tests: recovery, the negative case of a merely slow job, and a restarted poller finishing the recovered work.

OCR is structured output, not prose parsing

The Anthropic call uses messages.parse with a Zod schema, so the model cannot return anything but the shape in RULES.md section 9 and there is no JSON to repair. Every field is nullable because "unreadable" is a real answer. temperature: 0 from RULES.md is not sent: the current models reject sampling parameters, and constraining the output format achieves what the setting was there for.

A dead ocr_extract job records an ingest error; a retryable failure does not, so a transient API blip never shows up in the user's error list.

The fixtures are decoder fixtures, not visual replicas

SPEC-GAP against CONTRACTS.md section 4, which suggests HTML or canvas. scripts/render-fixtures.ts draws them with raw pixels and a real, decodable QR. Faithful KUDE artwork would mean carrying a browser or an SVG rasteriser to produce three images that nothing but a decoder ever reads; the emitter, date and totals live in fixtures.ts, which is where the tests and the seed read them from. A test decodes all three and asserts the third has no QR.

The ZXing wasm is served from our own origin

zxing-wasm fetches it from a CDN by default, which the CSP forbids and which would break the offline queue. A script copies it into public/zxing before dev and build. Headless Chromium has no BarcodeDetector, so the e2e runs exercise the ZXing path end to end, which is the fallback that matters most.

Two defects the screens surfaced

Seeded documents were dated in the future. seedDate placed current-month documents on a fixed day of the month, so a day-8 document seeded on the 4th landed four days ahead. A comprobante dated in a period that has not happened corrupts every projection computed from it. seedDate now clamps to today and has its own tests.

Category buttons announced their keyboard shortcut. The 1-to-8 hints were part of each button's accessible name, so a screen reader read "Alimentacion 1". They are aria-hidden now with an explicit label on the button.

Test isolation against a shared demo account

The flows that confirm and reject run against Maria's bandeja, which is shared mutable state. They are serial and desktop only, and bandeja.spec.ts covers the same screen on a phone viewport without mutating anything. A test that creates a document varies the total as well as the name, because the name is deliberately not part of the dedupe key.

Deferred, deliberately

• The scan FAB. FLOWS.md B1 puts a persistent [+ Escanear] on every (app) screen. There is no tab bar to anchor it above until the dashboard lands, so scanning is reached from /inicio, /comprobantes and the empty bandeja. The FAB arrives with the app shell in phase 4.
• The offline queue. FLOWS.md B2. It needs the service worker, which is phase 7.
• Auto-confirm. The setting and its copy are live; the sweep that acts on it is a job for phase 4.
• Seeded declarations. CONTRACTS.md section 4 asks for a ready F120 and an approved one. The declarations module is phase 5 and seeds them then; phase 3 seeds the documents they will be computed from.

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Phase 4

The dashboard does no arithmetic

modules/dashboard chooses inputs and calls packages/rules. Every figure on the screen comes out of computeF120, projectIrp or savingsThisMonth, and the acceptance test asserts the API's numbers equal what those functions return over the same rows, before and after the bandeja is confirmed (CONTRACTS.md 5.2). Confirmed documents only: nothing the user has not agreed to is ever counted.

The IVA carry-in comes from the last approved F120's summary and is zero when there is none, per RULES.md section 8.

A deadline before the obligation existed is not overdue

upcomingDeadlines skips any period earlier than the since date on the obligation. Without it a brand new account opens on a red "overdue" card for a period that predates it, which is both wrong and the worst possible first impression.

Maria still shows overdue, correctly: she has been registered since 2024 and has filed nothing, because declarations arrive in phase 5.

Sweeps are idempotent by dedupe key, not by bookkeeping

Each sweep is enqueued with a key naming the day (or the hour, for the digest) it belongs to, so a restarted poller, a second replica and a crash mid-sweep all converge on one run. The notifications they queue are keyed the same way, down to the milestone: deadline:<user>:<obligation>:<period>:T-10 can only be queued once, whatever else happens. Sweeps queue notifications rather than sending them, so a channel being down retries on the job schedule instead of losing the message.

The time-travel test derives T-10 from dueDateFor rather than hardcoding a date, so it follows the calendario rather than restating it.

Auto-confirm only touches what the rules were sure about

The sweep confirms documents older than the user's window whose classification is still decided_by = 'auto' and at least 0.85 confident. A low confidence read is exactly the thing a person still needs to look at, and a decision the user already made is never revisited. Zero days means off.

An unconfigured channel is absent, not broken

createChannels returns null per channel when its configuration is missing. The fan-out skips those, the profile screen hides them, and a user with everything off receives nothing at all, which is the setting working rather than a failure. One dead push subscription does not stop the others; a frozen account is not a recipient.

hasDocuments extends DashboardDto

SPEC-GAP. FLOWS.md A6 wants the guided empty state until the first comprobante lands, and a position of all zeros is indistinguishable from a real one without this. It is an addition to CONTRACTS.md section 2, not a rename.

insight_dismissals is a new table

SPEC-GAP. FLOWS.md C3 requires dismissals to persist and SPEC.md section 5 lists nowhere to put them. One row per dismissal keeps the dashboard read free of per-user JSON to merge.

The scan button is now global

FLOWS.md B1 asks for a persistent scan affordance on every (app) screen. It arrives with the tab bar, and the per-screen scan link that stood in for it on /comprobantes is gone, since two of them on one screen is one too many.

A copy bug the screenshot caught

The overdue card filled a {period} slot with the formatted due date, so it read "sin presentar de 19 de marzo". The string now says what the data actually is: a form that was due on a date and never filed.

Test isolation, again

The read-only bandeja tests run against Carlos rather than Maria, because the mutating ingestion flows pull cards out of Maria's stack and two workers cannot share one queue.

The suite also erodes the seed it runs against: after a run, documents that started in the bandeja are confirmed and insights are dismissed, so the next run is not the same run. pnpm db:reset rebuilds the local database from the migrations and the seed, and the README says to use it before an e2e run. It refuses to touch anything but a local SQLite file, because it is destructive by definition. The dashboard's insight test self-skips once every insight for that account has been dismissed, since dismissals persist by design; the persistence guarantee itself is asserted against the API from a fresh database.

Deferred, deliberately

• Push subscription registration. POST /push/subscribe needs the service worker, which is phase 7. The channel itself is built and tested.
• Telegram linking. The channel sends to a stored telegram_chat_id; the flow that obtains one is not in v1 scope.
• Declarations. declaration_ready is in the next-action priority and the sweep reads from it, but nothing sets a declaration to ready until phase 5.