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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 09:09:59 -04:00
parent 4c42329379
commit 8bf88f4be3
16 changed files with 765 additions and 154 deletions
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doc/tax_blueprint.rst
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@@ -94,6 +94,14 @@ withholding. Other taxable payments abroad remain at 27%, while article 306
interest remains at 10%. Technical assistance must therefore not be
classified as article 306 interest.
Article 17 of Law 30-26 also amended article 309 from 1 July 2026. Rentals
provided by individuals, services provided by individuals, slot-machine
prizes and income not expressly covered are withheld at 15%. Sports and
lottery betting prizes from RD$200,001 through RD$600,000 are withheld at
15%, while higher betting prizes and prizes in general are withheld at 25%.
The catalog preserves the former 10% and prize-band templates through
30 June 2026 and switches the service and rental tax rules by accounting date.
Validation Boundary
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