Update Dominican withholding catalog
Apply the Article 309 rates introduced by Law 30-26 with dated historical templates and rules. Complete tax-code reversals, improve English terminology, harden migrations, and expand structural and functional tests.
This commit is contained in:
José Arturo García
+68
-2
@@ -123,17 +123,31 @@
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<field name="description">Retención ISR Persona Física 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021302_es_419" />
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<field name="credit_note_account" ref="do_account_21021302_es_419" />
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas</field>
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</record>
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<record id="do_tax_ret_isr_serv_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Honorarios y Servicios Provistos por Personas Físicas</field>
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<field name="description">Retención ISR Persona Física 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021303_es_419" />
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<field name="credit_note_account" ref="do_account_21021303_es_419" />
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<field name="legal_notice">Art. 309(b) CT, modificado por el art. 17 de la Ley 30-26 — servicios provistos por personas físicas</field>
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</record>
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<record id="do_tax_ret_isr_div_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Dividendos y Utilidades Distribuidas (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Dividendos 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020601_es_419" />
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@@ -162,6 +176,18 @@
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<field name="credit_note_account" ref="do_account_21021401_es_419" />
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<field name="legal_notice">Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_alq_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Alquileres y Arrendamientos Provistos por Personas Físicas</field>
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<field name="description">Retención ISR Alquileres 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021402_es_419" />
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<field name="credit_note_account" ref="do_account_21021402_es_419" />
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<field name="legal_notice">Art. 309(a) CT, modificado por el art. 17 de la Ley 30-26 — alquileres provistos por personas físicas</field>
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</record>
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<record id="do_tax_ret_isr_est_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 1.5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Estado 1.5%</field>
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@@ -219,7 +245,7 @@
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<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_premios_25_es_419" model="account.tax.template">
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<field name="name">Retención ISR 25% — Premios de Lotería, Sorteos y Rifas (Personas Físicas y Jurídicas)</field>
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<field name="name">Retención ISR 25% — Premios, Loterías, Rifas y Apuestas</field>
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<field name="description">Retención ISR Premios 25%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-25')/100" />
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@@ -227,13 +253,14 @@
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021701_es_419" />
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<field name="credit_note_account" ref="do_account_21021701_es_419" />
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<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
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<field name="legal_notice">Art. 309(c) CT, modificado por el art. 17 de la Ley 30-26 — premios en general y premios de apuestas superiores a RD$600,000</field>
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</record>
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<record id="do_tax_ret_isr_premios_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Premios RD$100,001 a RD$500,000</field>
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<field name="description">Retención ISR Premios 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021702_es_419" />
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@@ -245,34 +272,73 @@
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<field name="description">Retención ISR Premios 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021703_es_419" />
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<field name="credit_note_account" ref="do_account_21021703_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
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</record>
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<record id="do_tax_ret_isr_betting_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Premios de Apuestas RD$200,001 a RD$600,000</field>
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<field name="description">Retención ISR Premios de Apuestas 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021705_es_419" />
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<field name="credit_note_account" ref="do_account_21021705_es_419" />
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<field name="legal_notice">Art. 309(c)(i) CT, modificado por el art. 17 de la Ley 30-26 — premios de apuestas deportivas y de lotería</field>
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</record>
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<record id="do_tax_ret_isr_tragamonedas_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Premios Máquinas Tragamonedas</field>
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<field name="description">Retención ISR Máquinas Tragamonedas 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021704_es_419" />
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<field name="credit_note_account" ref="do_account_21021704_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
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</record>
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<record id="do_tax_ret_isr_tragamonedas_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Premios de Máquinas Tragamonedas</field>
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<field name="description">Retención ISR Máquinas Tragamonedas 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021706_es_419" />
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<field name="credit_note_account" ref="do_account_21021706_es_419" />
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<field name="legal_notice">Art. 309(d) CT, modificado por el art. 17 de la Ley 30-26 — premios de máquinas tragamonedas</field>
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</record>
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<record id="do_tax_ret_isr_other_income_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Otras Rentas no Contempladas</field>
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<field name="description">Retención ISR Otras Rentas 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020301_es_419" />
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<field name="credit_note_account" ref="do_account_21020301_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
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</record>
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<record id="do_tax_ret_isr_other_income_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Otras Rentas no Contempladas Expresamente</field>
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<field name="description">Retención ISR Otras Rentas 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020302_es_419" />
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<field name="credit_note_account" ref="do_account_21020302_es_419" />
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<field name="legal_notice">Art. 309(f) CT, modificado por el art. 17 de la Ley 30-26 — otras rentas no contempladas expresamente</field>
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</record>
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<record id="do_tax_ret_isr_ext_27_es_419" model="account.tax.template">
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<field name="name">Retención ISR 27% — Otros Pagos Gravados al Exterior (No Residentes)</field>
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<field name="description">Retención ISR Exterior 27%</field>
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