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Update foreign withholding and tax rules

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José Arturo García
2026-08-10 08:18:26 -04:00
parent 59f8dc0ede
commit 6f12c82ce1
14 changed files with 216 additions and 52 deletions
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doc/tax_validation.rst
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@@ -62,7 +62,8 @@ ISR Withholdings
* ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
* ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
* ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
* ``do_tax_ret_isr_ext_27`` — 27% qualifying service or royalty paid abroad.
* ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
* ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
* ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.
Selective and Sector Charges