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Update Dominican withholding catalog

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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
2026-08-10 09:10:05 -04:00
parent c3ba620b74
commit 29e987520d
16 changed files with 765 additions and 154 deletions
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tax_do_en.xml
+97 -32
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@@ -1,7 +1,7 @@
<?xml version='1.0' encoding='utf-8'?>
<tryton>
<data language="en">
<!-- ===== Grupos de impuestos ===== -->
<!-- ===== Tax groups ===== -->
<record id="do_tax_group_itbis_en" model="account.tax.group">
<field name="name">ITBIS</field>
<field name="code">ITBIS</field>
@@ -34,11 +34,11 @@
</record>
</data>
<data language="en">
<!-- ===== Impuestos ===== -->
<!-- ===== Taxes ===== -->
<!-- invoice_account / credit_note_account → accounts from account_chart_do_en.xml -->
<!-- description: texto corto visible en líneas de factura -->
<!-- legal_notice: cita legal (~72 caracteres) — ver IMPUESTOS_RD.md -->
<!-- ══════ ITBIS — Arts. 335-392 CT Ley 11-92; Decreto 293-11 ══════ -->
<!-- description: short text displayed on invoice lines -->
<!-- legal_notice: concise legal citation -->
<!-- ══════ ITBIS — Tax Code Arts. 335-392; Decree 293-11 ══════ -->
<record id="do_tax_itbis_18_venta_en" model="account.tax.template">
<field name="name">ITBIS 18% — Sales (Legal and Natural Persons)</field>
<field name="description">ITBIS 18% Sales</field>
@@ -102,7 +102,7 @@
<field name="credit_note_account" ref="do_account_21020105_en" />
<field name="legal_notice">Tax Code Art. 342; Laws 557-05 and 8-90; DGII General Rule 05-19</field>
</record>
<!-- Retención ITBIS 30% Gran Contribuyente: tasa negativa (-5.4%) = 30% × 18% sobre la base -->
<!-- Large-taxpayer ITBIS withholding: -5.4% of base = 30% of 18% -->
<record id="do_tax_ret_itbis_30_en" model="account.tax.template">
<field name="name">ITBIS Withholding 30% — Large Taxpayer Agent (Legal and Natural Persons)</field>
<field name="description">ITBIS Withholding Large Taxpayer 30%</field>
@@ -114,7 +114,7 @@
<field name="credit_note_account" ref="do_account_21021101_en" />
<field name="legal_notice">DGII General Rule 01-11; Tax Code Arts. 309 and 337 — large taxpayers</field>
</record>
<!-- ══════ ISR RETENCIONES — Arts. 307-309 CT Ley 11-92; Decreto 95-12 ══════ -->
<!-- ══════ ISR WITHHOLDINGS — Tax Code Arts. 307-309; Decree 95-12 ══════ -->
<record id="do_tax_ret_isr_hon_5_en" model="account.tax.template">
<field name="name">ISR Withholding 5% — Fees and Services to Legal Entities</field>
<field name="description">ISR Withholding Legal Entity 5%</field>
@@ -131,12 +131,25 @@
<field name="description">ISR Withholding Individual 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021302_en" />
<field name="credit_note_account" ref="do_account_21021302_en" />
<field name="legal_notice">Tax Code Art. 309; Decree 95-12 — fees paid to individuals</field>
</record>
<record id="do_tax_ret_isr_serv_15_en" model="account.tax.template">
<field name="name">ISR Withholding 15% — Fees and Services Provided by Individuals</field>
<field name="description">ISR Withholding Individual 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021303_en" />
<field name="credit_note_account" ref="do_account_21021303_en" />
<field name="legal_notice">Tax Code Art. 309(b), amended by Law 30-26 Art. 17 — services provided by individuals</field>
</record>
<record id="do_tax_ret_isr_div_10_en" model="account.tax.template">
<field name="name">ISR Withholding 10% — Dividends and Distributed Profits (Individuals and Legal Entities)</field>
<field name="description">ISR Withholding Dividends 10%</field>
@@ -164,12 +177,25 @@
<field name="description">ISR Rental Withholding 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021401_en" />
<field name="credit_note_account" ref="do_account_21021401_en" />
<field name="legal_notice">Tax Code Art. 309; DGII General Rule 08-11 — rentals and leases</field>
</record>
<record id="do_tax_ret_isr_alq_15_en" model="account.tax.template">
<field name="name">ISR Withholding 15% — Rentals and Leases Provided by Individuals</field>
<field name="description">ISR Rental Withholding 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021402_en" />
<field name="credit_note_account" ref="do_account_21021402_en" />
<field name="legal_notice">Tax Code Art. 309(a), amended by Law 30-26 Art. 17 — rentals provided by individuals</field>
</record>
<record id="do_tax_ret_isr_est_15_en" model="account.tax.template">
<field name="name">ISR Withholding 1.5% — State/Public Sector Payments (Natural and Legal Persons)</field>
<field name="description">ISR Withholding State 1.5%</field>
@@ -227,7 +253,7 @@
<field name="legal_notice">DGII General Rule 07-19; Tax Code Art. 306 bis — interest paid to legal entities</field>
</record>
<record id="do_tax_ret_isr_premios_25_en" model="account.tax.template">
<field name="name">ISR Withholding 25% — Lottery Prizes, Draws and Raffles (Natural and Legal Persons)</field>
<field name="name">ISR Withholding 25% — Prizes, Lotteries, Raffles and Betting</field>
<field name="description">ISR Withholding on Prizes 25%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-25')/100" />
@@ -235,13 +261,14 @@
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021701_en" />
<field name="credit_note_account" ref="do_account_21021701_en" />
<field name="legal_notice">Tax Code Art. 321; Decree 95-12 — prizes and lotteries, final payment</field>
<field name="legal_notice">Tax Code Art. 309(c), amended by Law 30-26 Art. 17 — prizes in general and betting prizes above RD$600,000</field>
</record>
<record id="do_tax_ret_isr_premios_10_en" model="account.tax.template">
<field name="name">ISR Withholding 10% — Awards RD$100,001 to RD$500,000</field>
<field name="description">ISR Withholding on Prizes 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021702_en" />
@@ -253,35 +280,74 @@
<field name="description">ISR Withholding on Prizes 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021703_en" />
<field name="credit_note_account" ref="do_account_21021703_en" />
<field name="legal_notice">Tax Code Art. 309, amended by Law 253-12 — prizes from RD$500,001 to RD$1,000,000</field>
</record>
<record id="do_tax_ret_isr_betting_15_en" model="account.tax.template">
<field name="name">ISR Withholding 15% — Betting Prizes RD$200,001 to RD$600,000</field>
<field name="description">ISR Withholding Betting Prizes 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021705_en" />
<field name="credit_note_account" ref="do_account_21021705_en" />
<field name="legal_notice">Tax Code Art. 309(c)(i), amended by Law 30-26 Art. 17 — sports and lottery betting prizes</field>
</record>
<record id="do_tax_ret_isr_tragamonedas_10_en" model="account.tax.template">
<field name="name">ISR Withholding 10% — Slot Machine Prizes</field>
<field name="description">ISR Withholding Slot Machines 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021704_en" />
<field name="credit_note_account" ref="do_account_21021704_en" />
<field name="legal_notice">Tax Code Art. 309, amended by Law 253-12 — slot-machine prizes</field>
</record>
<record id="do_tax_ret_isr_tragamonedas_15_en" model="account.tax.template">
<field name="name">ISR Withholding 15% — Slot-Machine Prizes</field>
<field name="description">ISR Withholding Slot Machines 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21021706_en" />
<field name="credit_note_account" ref="do_account_21021706_en" />
<field name="legal_notice">Tax Code Art. 309(d), amended by Law 30-26 Art. 17 — slot-machine prizes</field>
</record>
<record id="do_tax_ret_isr_other_income_10_en" model="account.tax.template">
<field name="name">ISR Withholding 10% — Other Income Not Covered</field>
<field name="description">ISR Withholding Other Income 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21020301_en" />
<field name="credit_note_account" ref="do_account_21020301_en" />
<field name="legal_notice">Tax Code Art. 309, amended by Law 253-12 — other income not covered</field>
</record>
<!-- ══════ ISR PAGOS AL EXTERIOR — Arts. 305-306 CT Ley 11-92 ══════ -->
<record id="do_tax_ret_isr_other_income_15_en" model="account.tax.template">
<field name="name">ISR Withholding 15% — Other Income Not Expressly Covered</field>
<field name="description">ISR Withholding Other Income 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100" />
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
<field name="group" ref="do_tax_group_isr_en" />
<field name="account" ref="do_account_root_en" />
<field name="invoice_account" ref="do_account_21020302_en" />
<field name="credit_note_account" ref="do_account_21020302_en" />
<field name="legal_notice">Tax Code Art. 309(f), amended by Law 30-26 Art. 17 — other income not expressly covered</field>
</record>
<!-- ══════ FOREIGN-PAYMENT ISR — Tax Code Arts. 305-306 ══════ -->
<record id="do_tax_ret_isr_ext_27_en" model="account.tax.template">
<field name="name">ISR Withholding 27% — Other Taxable Payments Abroad (Non-Residents)</field>
<field name="description">Foreign ISR Withholding 27%</field>
@@ -316,8 +382,8 @@
<field name="credit_note_account" ref="do_account_21020702_en" />
<field name="legal_notice">Art. 306 CT — interest paid or credited abroad</field>
</record>
<!-- ══════ ITBIS ADICIONAL — Retenciones especiales DGII ══════ -->
<!-- Servicios gravados con retención del 100% del ITBIS según NG 01-11. -->
<!-- ══════ ADDITIONAL ITBIS — Special DGII withholdings ══════ -->
<!-- Taxable services with 100% ITBIS withholding under General Rule 01-11. -->
<record id="do_tax_ret_itbis_100_inf_en" model="account.tax.template">
<field name="name">ITBIS Withholding 100% — Taxable Services Subject to Withholding</field>
<field name="description">ITBIS Withholding Services 100%</field>
@@ -329,8 +395,8 @@
<field name="credit_note_account" ref="do_account_21020201_en" />
<field name="legal_notice">DGII General Rule 01-11 — 100% of ITBIS on taxable services</field>
</record>
<!-- Proveedor informal de bienes gravados: la NG 08-10 establece retención
del 75% del ITBIS. La tasa contable es -13.5% = 75% × 18%. -->
<!-- Taxable goods from informal suppliers: General Rule 08-10 requires
withholding 75% of ITBIS. The accounting rate is -13.5% = 75% × 18%. -->
<record id="do_tax_ret_itbis_75_inf_en" model="account.tax.template">
<field name="name">ITBIS Withholding 75% — Informal Supplier Goods (B11 / e-CF E41)</field>
<field name="description">ITBIS Withholding Informal Supplier 75%</field>
@@ -452,7 +518,7 @@
<field name="credit_note_account" ref="do_account_11040704_en" />
<field name="legal_notice">DGII Form IT-1 box 31 — ITBIS withheld by state institutions</field>
</record>
<!-- ══════ ISC — IMPUESTO SELECTIVO AL CONSUMO — Arts. 393-441 CT ══════ -->
<!-- ══════ ISC — SELECTIVE CONSUMPTION TAX — Tax Code Arts. 393-441 ══════ -->
<record id="do_tax_isc_bebidas_alc_en" model="account.tax.template">
<field name="name">ISC 10% — Alcoholic Beverages (Wines, Rum, Whiskey and Spirits)</field>
<field name="description">ISC Alcoholic Beverages 10%</field>
@@ -530,8 +596,8 @@
<field name="credit_note_account" ref="do_account_21020806_en" />
<field name="legal_notice">DGII General Rule 04-13 — insurers withhold 100% of billed ISC</field>
</record>
<!-- Impuesto de primera placa. El impuesto por emisiones de CO2 es distinto y
no se modela aquí porque su tasa depende de las emisiones del vehículo. -->
<!-- First-registration tax. The separate CO2 emissions tax is not modeled
because its rate depends on the vehicle's emissions. -->
<record id="do_tax_isc_vehiculos_en" model="account.tax.template">
<field name="name">First Vehicle Registration 17% — Imported Vehicles</field>
<field name="description">First Vehicle Plate 17%</field>
@@ -543,10 +609,9 @@
<field name="credit_note_account" ref="do_account_21020805_en" />
<field name="legal_notice">Law 557-05 Art. 22 — 17% of CIF value on first registration</field>
</record>
<!-- ══════ CDT — CONTRIBUCIÓN INDOTEL (LEY 153-98) ══════ -->
<!-- CDT: Contribución para el Desarrollo de las Telecomunicaciones.
Lo recaudan las empresas de telecom de sus customeres y lo remiten a INDOTEL.
Aparece como línea separada en facturas de telefonía e internet. -->
<!-- ══════ CDT — INDOTEL CONTRIBUTION (LAW 153-98) ══════ -->
<!-- Telecommunications companies collect the CDT from customers and remit
it to INDOTEL. It appears separately on telephone and internet bills. -->
<record id="do_tax_cdt_indotel_en" model="account.tax.template">
<field name="name">CDT 2% — Contribution for the Development of Telecommunications (INDOTEL)</field>
<field name="description">CDT INDOTEL 2%</field>
@@ -558,9 +623,9 @@
<field name="credit_note_account" ref="do_account_21020901_en" />
<field name="legal_notice">Telecommunications Law 153-98 Art. 26 — INDOTEL CDT at 2% of gross revenue</field>
</record>
<!-- ══════ OTROS IMPUESTOS Y CONTRIBUCIONES ══════ -->
<!-- Propina legal: cargo obligatorio para hoteles, restaurantes, cafés, barras
y establecimientos que expenden alimentos o bebidas. No es general. -->
<!-- ══════ OTHER TAXES AND CONTRIBUTIONS ══════ -->
<!-- The legal service charge applies to hotels, restaurants, cafes, bars
and similar establishments; it is not a general tax. -->
<record id="do_tax_propina_10_en" model="account.tax.template">
<field name="name">Legal Tip 10% — Restaurants, Bars and Hotels (Natural and Legal Persons)</field>
<field name="description">Legal Tip 10%</field>
@@ -572,8 +637,8 @@
<field name="credit_note_account" ref="do_account_21020501_en" />
<field name="legal_notice">Labour Code, Law 16-92 Art. 228 — mandatory 10% service charge</field>
</record>
<!-- 0.15% sobre valor de cheques y débitos bancarios electrónicos.
Lo recauda el banco automáticamente; es un costo financiero para la empresa. -->
<!-- 0.15% of checks and electronic bank debits. The bank collects it
automatically as a financial cost to the company. -->
<record id="do_tax_cheques_015_en" model="account.tax.template">
<field name="name">Tax on Checks and Bank Transfers 0.15% (Natural and Legal Persons)</field>
<field name="description">Checks and Transfers Tax 0.15%</field>
@@ -586,8 +651,8 @@
<field name="credit_note_account" ref="do_account_21021901_en" />
<field name="legal_notice">Tax Code Art. 382-D, amended by Law 288-04 — 1.5 per thousand on checks and debits</field>
</record>
<!-- 0.20% sobre valor de cheques y transferencias bancarias desde
2026-07-03. Se mantiene separado del 0.15% histórico. -->
<!-- 0.20% of checks and bank transfers from 2026-07-03. It remains
separate from the historical 0.15% tax. -->
<record id="do_tax_cheques_020_en" model="account.tax.template">
<field name="name">Tax on Checks and Bank Transfers 0.20% (Natural and Legal Persons)</field>
<field name="description">Checks and Transfers Tax 0.20%</field>
@@ -600,8 +665,8 @@
<field name="credit_note_account" ref="do_account_21021902_en" />
<field name="legal_notice">Law 30-26, effective 2026-07-03 — 2.0 per thousand on checks and transfers</field>
</record>
<!-- Impuesto anual sobre los activos imponibles. Su liquidación y crédito
contra ISR no se automatizan mediante esta plantilla contable. -->
<!-- Annual tax on taxable assets. This accounting template does not
automate its assessment or credit against ISR. -->
<record id="do_tax_activos_1_en" model="account.tax.template">
<field name="name">Asset Tax 1% (Legal Entities)</field>
<field name="description">Asset Tax 1%</field>
@@ -613,8 +678,8 @@
<field name="credit_note_account" ref="do_account_21020502_en" />
<field name="legal_notice">Tax Code Arts. 401-405; Art. 404 — 1% annually</field>
</record>
<!-- ITI: aplica a transferencias de bienes inmuebles. Las exenciones y la
valoración deben revisarse al liquidar cada operación. -->
<!-- ITI applies to real-estate transfers. Exemptions and valuation must be
reviewed when each transaction is assessed. -->
<record id="do_tax_iti_3_en" model="account.tax.template">
<field name="name">Real Estate Transfer Tax 3% (Natural and Legal Persons)</field>
<field name="description">ITI Real Estate Transfer 3%</field>