thegreenter · giansalex · Sep 7, 2026 · Sep 2, 2026 · Sep 4, 2026 · Sep 7, 2026
diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -3,7 +3,8 @@
 Los cambios notables de cada lanzamiento serán documentados en este archivo.
 
 ## Unreleased
-- CI: tests unitarios separados de los de integración (SUNAT beta ya no bloquea PRs); matrix PHP 7.4–8.4; actions actualizadas.
+- #274 Soportar `sac:ExceptionalIndicator` (`indExcepcional`) en comprobante de Percepción.
+- #276 CI: tests unitarios separados de los de integración (SUNAT beta ya no bloquea PRs).
 - Corregir parámetros implícitamente nullable (deprecación PHP 8.4).
 - Registrar filtros y funciones Twig del reporte con instancias (compatibilidad con Psalm 5.26).
 

diff --git a/composer.json b/composer.json
@@ -35,7 +35,7 @@
         "twig/twig": "~3.0"
     },
     "require-dev": {
-        "greenter/ubl-validator": "^2.0",
+        "greenter/ubl-validator": "^2.3",
         "mockery/mockery": "^1.2",
         "phpstan/phpstan": "^1.9",
         "phpunit/phpunit": "^9"

diff --git a/packages/core/src/Core/Model/Perception/Perception.php b/packages/core/src/Core/Model/Perception/Perception.php
@@ -76,6 +76,20 @@ class Perception implements DocumentInterface
      */
     private $observacion;
 
+    /**
+     * Indicador excepcional.
+     *
+     * Campo 7 de la hoja «Percepciones1_0» de las Reglas de validación de SUNAT
+     * (actualizado al 26.08.2026, https://cpe.sunat.gob.pe/guias-y-manuales).
+     * Código de excepción; actualmente el único valor admitido es '01' - emisión
+     * excepcional (regla 3322). Cuando se consigna, el comprobante solo puede
+     * llevar un documento relacionado (3323) y ese documento debe ser una
+     * factura (3324).
+     *
+     * @var string|null
+     */
+    private $indExcepcional;
+
     /**
      * Dato del Comprobante relacionado.
      *
@@ -283,6 +297,26 @@ public function setObservacion(?string $observacion): Perception
         return $this;
     }
 
+    /**
+     * @return string|null
+     */
+    public function getIndExcepcional(): ?string
+    {
+        return $this->indExcepcional;
+    }
+
+    /**
+     * @param string|null $indExcepcional
+     *
+     * @return Perception
+     */
+    public function setIndExcepcional(?string $indExcepcional): Perception
+    {
+        $this->indExcepcional = $indExcepcional;
+
+        return $this;
+    }
+
     /**
      * @return PerceptionDetail[]
      */

diff --git a/packages/validator/src/Validator/Loader/PerceptionLoader.php b/packages/validator/src/Validator/Loader/PerceptionLoader.php
@@ -45,6 +45,7 @@ public function load(ClassMetadata $metadata)
         $metadata->addPropertyConstraint('impPercibido', new Assert\NotNull());
         $metadata->addPropertyConstraint('impCobrado', new Assert\NotNull());
         $metadata->addPropertyConstraint('observacion', new Assert\Length(['max' => 250]));
+        $metadata->addPropertyConstraint('indExcepcional', new Assert\Length(['min' => 2, 'max' => 2]));
         $metadata->addPropertyConstraints('details', [
             new Assert\NotBlank(),
             new Assert\Valid(),

diff --git a/packages/validator/tests/Validator/CePerceptionValidatorTest.php b/packages/validator/tests/Validator/CePerceptionValidatorTest.php
@@ -31,6 +31,27 @@ public function testValidatePerception()
         $this->assertEquals(0, $errors->count());
     }
 
+    public function testValidatePerceptionWithIndExcepcional()
+    {
+        $perception = $this->getPerception();
+        $perception->setIndExcepcional('01');
+        $validator = $this->getValidator();
+        $errors = $validator->validate($perception);
+
+        $this->assertEquals(0, $errors->count());
+    }
+
+    public function testValidatePerceptionInvalidIndExcepcional()
+    {
+        $perception = $this->getPerception();
+        $perception->setIndExcepcional('1');
+        $validator = $this->getValidator();
+        $errors = $validator->validate($perception);
+
+        $this->assertEquals(1, $errors->count());
+        $this->assertEquals('indExcepcional', $errors->get(0)->getPropertyPath());
+    }
+
     /**
      * @return Perception
      */

diff --git a/packages/xml-parser/src/Xml/Parser/PerceptionParser.php b/packages/xml-parser/src/Xml/Parser/PerceptionParser.php
@@ -57,6 +57,7 @@ public function parse($value): ?DocumentInterface
         $perception->setSerie($idNum[0])
             ->setCorrelativo($idNum[1])
             ->setFechaEmision(new DateTime($xml->getValue('cbc:IssueDate')))
+            ->setIndExcepcional($xml->getValue('sac:ExceptionalIndicator', $root, null))
             ->setCompany($this->getCompany())
             ->setProveedor($this->getClient())
             ->setRegimen($xml->getValue('sac:SUNATPerceptionSystemCode'))

diff --git a/packages/xml-parser/tests/Resources/perception/20000000001-40-P001-2.xml b/packages/xml-parser/tests/Resources/perception/20000000001-40-P001-2.xml
@@ -0,0 +1,87 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Perception xmlns="urn:sunat:names:specification:ubl:peru:schema:xsd:Perception-1" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:ccts="urn:un:unece:uncefact:documentation:2" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:qdt="urn:oasis:names:specification:ubl:schema:xsd:QualifiedDatatypes-2" xmlns:sac="urn:sunat:names:specification:ubl:peru:schema:xsd:SunatAggregateComponents-1" xmlns:udt="urn:un:unece:uncefact:data:specification:UnqualifiedDataTypesSchemaModule:2" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
+  <ext:UBLExtensions>
+    <ext:UBLExtension>
+      <ext:ExtensionContent>
+        <ds:Signature Id="NubeFacTSign"/>
+      </ext:ExtensionContent>
+    </ext:UBLExtension>
+  </ext:UBLExtensions>
+  <cbc:UBLVersionID>2.0</cbc:UBLVersionID>
+  <cbc:CustomizationID>1.0</cbc:CustomizationID>
+  <cac:Signature>
+    <cbc:ID>20000000001</cbc:ID>
+    <cac:SignatoryParty>
+      <cac:PartyIdentification>
+        <cbc:ID>20000000001</cbc:ID>
+      </cac:PartyIdentification>
+      <cac:PartyName>
+        <cbc:Name>TECNOMAQ V &amp; L SRL</cbc:Name>
+      </cac:PartyName>
+    </cac:SignatoryParty>
+    <cac:DigitalSignatureAttachment>
+      <cac:ExternalReference>
+        <cbc:URI>20000000001</cbc:URI>
+      </cac:ExternalReference>
+    </cac:DigitalSignatureAttachment>
+  </cac:Signature>
+  <cbc:ID>P001-2</cbc:ID>
+  <cbc:IssueDate>2018-01-26</cbc:IssueDate>
+  <sac:ExceptionalIndicator>01</sac:ExceptionalIndicator>
+  <cac:AgentParty>
+    <cac:PartyIdentification>
+      <cbc:ID schemeID="6">20000000001</cbc:ID>
+    </cac:PartyIdentification>
+    <cac:PartyName>
+      <cbc:Name>TECNOMAQ V &amp; L SRL</cbc:Name>
+    </cac:PartyName>
+    <cac:PostalAddress>
+      <cbc:ID>150122</cbc:ID>
+      <cbc:StreetName>Miraflore</cbc:StreetName>
+      <cbc:CitySubdivisionName>SANTIAGO DE CHUCO</cbc:CitySubdivisionName>
+      <cbc:CityName>SANTIAGO DE CHUCO</cbc:CityName>
+      <cbc:CountrySubentity>LIMA</cbc:CountrySubentity>
+      <cbc:District>MIRAFLORES</cbc:District>
+      <cac:Country>
+        <cbc:IdentificationCode>PE</cbc:IdentificationCode>
+      </cac:Country>
+    </cac:PostalAddress>
+    <cac:PartyLegalEntity>
+      <cbc:RegistrationName>TECNOMAQ V &amp; L SRL</cbc:RegistrationName>
+    </cac:PartyLegalEntity>
+  </cac:AgentParty>
+  <cac:ReceiverParty>
+    <cac:PartyIdentification>
+      <cbc:ID schemeID="6">1724754054</cbc:ID>
+    </cac:PartyIdentification>
+    <cac:PartyLegalEntity>
+      <cbc:RegistrationName>TECNOMAQ V &amp; L SRL</cbc:RegistrationName>
+    </cac:PartyLegalEntity>
+  </cac:ReceiverParty>
+  <sac:SUNATPerceptionSystemCode>01</sac:SUNATPerceptionSystemCode>
+  <sac:SUNATPerceptionPercent>2.0</sac:SUNATPerceptionPercent>
+  <cbc:Note>NOTA</cbc:Note>
+  <cbc:TotalInvoiceAmount currencyID="PEN">0.02</cbc:TotalInvoiceAmount>
+  <sac:SUNATTotalCashed currencyID="PEN">1.02</sac:SUNATTotalCashed>
+  <sac:SUNATPerceptionDocumentReference>
+    <cbc:ID schemeID="01">F001-12</cbc:ID>
+    <cbc:IssueDate>2018-01-26</cbc:IssueDate>
+    <cbc:TotalInvoiceAmount currencyID="PEN">12.00</cbc:TotalInvoiceAmount>
+    <cac:Payment>
+      <cbc:ID>212</cbc:ID>
+      <cbc:PaidAmount currencyID="PEN">1.00</cbc:PaidAmount>
+      <cbc:PaidDate>2018-01-26</cbc:PaidDate>
+    </cac:Payment>
+    <sac:SUNATPerceptionInformation>
+      <sac:SUNATPerceptionAmount currencyID="PEN">0.02</sac:SUNATPerceptionAmount>
+      <sac:SUNATPerceptionDate>2018-01-26</sac:SUNATPerceptionDate>
+      <sac:SUNATNetTotalCashed currencyID="PEN">1.02</sac:SUNATNetTotalCashed>
+      <cac:ExchangeRate>
+        <cbc:SourceCurrencyCode>PEN</cbc:SourceCurrencyCode>
+        <cbc:TargetCurrencyCode>PEN</cbc:TargetCurrencyCode>
+        <cbc:CalculationRate>1.0</cbc:CalculationRate>
+        <cbc:Date>2018-01-26</cbc:Date>
+      </cac:ExchangeRate>
+    </sac:SUNATPerceptionInformation>
+  </sac:SUNATPerceptionDocumentReference>
+</Perception>
diff --git a/packages/xml-parser/tests/Xml/Parser/PerceptionParserTest.php b/packages/xml-parser/tests/Xml/Parser/PerceptionParserTest.php
@@ -43,6 +43,29 @@ public function testParseDoc($filename)
         }
     }
 
+    /**
+     * Field 7 of SUNAT's "Percepciones1_0" sheet, and conditional: absent
+     * from a document that is not exceptionally issued.
+     */
+    public function testParseIndExcepcional()
+    {
+        $withIndicator = $this->parseResource('20000000001-40-P001-2.xml');
+        $this->assertSame('01', $withIndicator->getIndExcepcional());
+
+        $without = $this->parseResource('20000000001-40-P001-1.xml');
+        $this->assertNull($without->getIndExcepcional());
+    }
+
+    private function parseResource(string $filename): Perception
+    {
+        $path = __DIR__.'/../../Resources/perception/'.$filename;
+
+        /**@var $obj Perception */
+        $obj = $this->getParser()->parse(file_get_contents($path));
+
+        return $obj;
+    }
+
     public function providerDocs()
     {
         $files = glob(__DIR__.'/../../Resources/perception/*.xml');

diff --git a/packages/xml/composer.json b/packages/xml/composer.json
@@ -21,7 +21,7 @@
     },
     "require-dev": {
         "greenter/data": "^5.0",
-        "greenter/ubl-validator": "^2.0",
+        "greenter/ubl-validator": "^2.3",
         "phpunit/phpunit": "^9"
     },
     "autoload": {

diff --git a/packages/xml/src/Xml/Templates/perception.xml.twig b/packages/xml/src/Xml/Templates/perception.xml.twig
@@ -28,6 +28,9 @@
 	<cbc:ID>{{ doc.serie }}-{{ doc.correlativo }}</cbc:ID>
 	<cbc:IssueDate>{{ doc.fechaEmision|date('Y-m-d') }}</cbc:IssueDate>
 	<cbc:IssueTime>{{ doc.fechaEmision|date('H:i:s') }}</cbc:IssueTime>
+	{% if doc.indExcepcional %}
+	<sac:ExceptionalIndicator>{{ doc.indExcepcional }}</sac:ExceptionalIndicator>
+	{% endif %}
 	<cac:AgentParty>
 		<cac:PartyIdentification>
 			<cbc:ID schemeID="6">{{ emp.ruc }}</cbc:ID>

diff --git a/packages/xml/tests/Xml/Builder/CePerceptionBuilderTest.php b/packages/xml/tests/Xml/Builder/CePerceptionBuilderTest.php
@@ -10,6 +10,8 @@
 
 namespace Tests\Greenter\Xml\Builder;
 
+use DOMDocument;
+use DOMElement;
 use Greenter\Data\Generator\PerceptionStore;
 use Greenter\Model\Perception\Perception;
 use PHPUnit\Framework\TestCase;
@@ -42,6 +44,39 @@ public function testCreateXmlPerceptionWithoutInformation()
         $this->assertSchema($xml);
     }
 
+    public function testCreateXmlPerceptionWithIndExcepcional()
+    {
+        /**@var $perception Perception*/
+        $perception = $this->createDocument(PerceptionStore::class);
+        $detail = $perception->getDetails()[0];
+        $detail->setTipoDoc('01');
+        $perception
+            ->setDetails([$detail])
+            ->setIndExcepcional('01');
+
+        $xml = $this->build($perception);
+
+        $this->assertStringContainsString('<sac:ExceptionalIndicator>01</sac:ExceptionalIndicator>', $xml);
+
+        $names = $this->getRootChildNames($xml);
+        $indicator = array_search('sac:ExceptionalIndicator', $names, true);
+        $this->assertNotFalse($indicator);
+        $this->assertGreaterThan(array_search('cbc:IssueTime', $names, true), $indicator);
+        $this->assertLessThan(array_search('cac:AgentParty', $names, true), $indicator);
+
+        $this->assertSchema($xml);
+    }
+
+    public function testCreateXmlPerceptionWithoutIndExcepcional()
+    {
+        $perception = $this->createDocument(PerceptionStore::class);
+
+        $xml = $this->build($perception);
+
+        $this->assertStringNotContainsString('ExceptionalIndicator', $xml);
+        $this->assertSchema($xml);
+    }
+
     public function testPerceptionFilename()
     {
         /**@var $perception Perception*/
@@ -51,6 +86,24 @@ public function testPerceptionFilename()
         $this->assertEquals($this->getFilename($perception), $filename);
     }
 
+    /**
+     * @return string[]
+     */
+    private function getRootChildNames(string $xml): array
+    {
+        $doc = new DOMDocument();
+        $doc->loadXML($xml);
+
+        $names = [];
+        foreach ($doc->documentElement->childNodes as $node) {
+            if ($node instanceof DOMElement) {
+                $names[] = $node->nodeName;
+            }
+        }
+
+        return $names;
+    }
+
     private function getFileName(Perception $perception)
     {
         $parts = [