908 lines
51 KiB
XML
908 lines
51 KiB
XML
<?xml version="1.0" encoding="utf-8"?>
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<!-- account_do: Grupos e Impuestos - República Dominicana -->
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<tryton>
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<data>
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<!-- ===== Grupos de impuestos ===== -->
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<record id="do_tax_group_itbis" model="account.tax.group">
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<field name="name">ITBIS</field>
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<field name="code">ITBIS</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr" model="account.tax.group">
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<field name="name">ISR - Retenciones</field>
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<field name="code">ISR</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_exempt" model="account.tax.group">
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<field name="name">Exento / Tasa Cero</field>
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<field name="code">EX0</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isc" model="account.tax.group">
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<field name="name">ISC - Selectivo al Consumo</field>
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<field name="code">ISC</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr_ext" model="account.tax.group">
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<field name="name">ISR - Pagos al Exterior</field>
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<field name="code">ISREXT</field>
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<field name="kind">purchase</field>
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</record>
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<record id="do_tax_group_cdt" model="account.tax.group">
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<field name="name">CDT - Telecomunicaciones INDOTEL</field>
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<field name="code">CDT</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_others" model="account.tax.group">
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<field name="name">Otros Impuestos y Contribuciones</field>
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<field name="code">OTROS</field>
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<field name="kind">both</field>
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</record>
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</data>
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<data>
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<!-- ===== Impuestos ===== -->
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<!-- invoice_account / credit_note_account → cuentas de account_chart_do.xml -->
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<!-- description: texto corto visible en líneas de factura -->
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<!-- legal_notice: cita legal (~72 caracteres) — ver IMPUESTOS_RD.md -->
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<!-- ══════ ITBIS — Arts. 335-392 CT Ley 11-92; Decreto 293-11 ══════ -->
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<record id="do_tax_itbis_18_venta" model="account.tax.template">
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<field name="name">ITBIS 18% — Ventas (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 18% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020101"/>
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<field name="credit_note_account" ref="do_account_21020101"/>
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<field name="legal_notice">Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_sale_18</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_itbis_16_venta" model="account.tax.template">
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<field name="name">ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 16% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020102"/>
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<field name="credit_note_account" ref="do_account_21020102"/>
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<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16%</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_sale_16</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_itbis_9_venta" model="account.tax.template">
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<field name="name">ITBIS 9% — Ventas Tasa Especial Ley 690-16</field>
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<field name="description">ITBIS 9% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('9')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020103"/>
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<field name="credit_note_account" ref="do_account_21020103"/>
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<field name="legal_notice">IT-1 DGII 2020; Ley 690-16 — tasa especial ITBIS 9%</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_sale_9</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_itbis_18_compra" model="account.tax.template">
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<field name="name">ITBIS 18% — Compras / Crédito Fiscal (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 18% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040101"/>
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<field name="credit_note_account" ref="do_account_11040101"/>
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<field name="legal_notice">Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_purchase_18</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_itbis_16_compra" model="account.tax.template">
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<field name="name">ITBIS 16% — Compras / Crédito Fiscal Tasa Especial</field>
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<field name="description">ITBIS 16% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040102"/>
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<field name="credit_note_account" ref="do_account_11040102"/>
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<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16%</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_purchase_16</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_itbis_9_compra" model="account.tax.template">
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<field name="name">ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16</field>
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<field name="description">ITBIS 9% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('9')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040103"/>
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<field name="credit_note_account" ref="do_account_11040103"/>
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<field name="legal_notice">IT-1 DGII 2020; Ley 690-16 — crédito fiscal tasa especial 9%</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_purchase_9</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_itbis_8_venta" model="account.tax.template">
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<field name="name">ITBIS 8% — Ventas Tasa Reducida (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 8% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('8')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020104"/>
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<field name="credit_note_account" ref="do_account_21020104"/>
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<field name="legal_notice">Art. 345 CT; Ley 253-12; Decreto 293-11 — Tasa reducida 8%</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_sale_8</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_itbis_8_compra" model="account.tax.template">
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<field name="name">ITBIS 8% — Compras Tasa Reducida / Crédito Fiscal (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 8% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('8')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040104"/>
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<field name="credit_note_account" ref="do_account_11040104"/>
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<field name="legal_notice">Arts. 349-357 CT — Crédito fiscal tasa reducida 8%; Decreto 293-11</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_purchase_8</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_itbis_exento" model="account.tax.template">
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<field name="name">ITBIS Exento — Bienes y Servicios Exentos (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS Exento</field>
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<field name="type">none</field>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="legal_notice">Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_exempt</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_itbis_tasa_cero" model="account.tax.template">
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<field name="name">ITBIS Tasa Cero — Exportaciones y Zona Franca (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 0% Exportaciones / Zona Franca</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('0')"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020105"/>
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<field name="credit_note_account" ref="do_account_21020105"/>
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<field name="legal_notice">Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII</field>
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<field name="tax_kind">itbis</field>
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<field name="tax_fiscal_type">itbis_zero_rate</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<!-- Retención ITBIS 30% Gran Contribuyente: tasa negativa (-5.4%) = 30% × 18% sobre la base -->
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<record id="do_tax_ret_itbis_30" model="account.tax.template">
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<field name="name">Retención ITBIS 30% — Agente Gran Contribuyente (Personas Jurídicas y Físicas)</field>
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<field name="description">Retención ITBIS Gran Contribuyente 30%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5.4')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21021101"/>
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<field name="credit_note_account" ref="do_account_21021101"/>
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<field name="legal_notice">NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes</field>
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<field name="tax_kind">itbis_withholding</field>
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<field name="tax_fiscal_type">itbis_withholding_30</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<!-- Retención ITBIS 2% adquirencias (NG 06-23): la norma aplica el 2% sobre el monto TOTAL
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de la transacción (base + ITBIS). En facturas se registra sobre la base como aproximación;
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el ajuste exacto se realiza al contabilizar el cobro bancario. -->
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<record id="do_tax_ret_itbis_2_adq" model="account.tax.template">
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<field name="name">Retención ITBIS 2% — Adquirencias Tarjetas de Crédito y Débito (NG 06-23)</field>
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<field name="description">Retención ITBIS Adquirencias 2%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-2')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040601"/>
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<field name="credit_note_account" ref="do_account_11040601"/>
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<field name="legal_notice">NG 06-23 DGII 2023; Art. 337 CT — Adquirencias tarjetas débito/crédito</field>
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<field name="tax_kind">itbis_withholding_acquirer</field>
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<field name="tax_fiscal_type">itbis_withholding_acquirer_2</field>
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<field name="tax_application">payment_withholding</field>
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</record>
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<!-- ══════ ISR RETENCIONES — Arts. 307-309 CT Ley 11-92; Decreto 95-12 ══════ -->
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<record id="do_tax_ret_isr_hon_5" model="account.tax.template">
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<field name="name">Retención ISR 5% — Honorarios y Servicios a Personas Jurídicas</field>
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<field name="description">Retención ISR Persona Jurídica 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100"/>
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<field name="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21021301"/>
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<field name="credit_note_account" ref="do_account_21021301"/>
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas</field>
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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_legal_entity_services_5</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_ret_isr_serv_10" model="account.tax.template">
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<field name="name">Retención ISR 10% — Honorarios y Servicios a Personas Físicas</field>
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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="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21021302"/>
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<field name="credit_note_account" ref="do_account_21021302"/>
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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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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_individual_services_10</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_ret_isr_div_10" 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="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21020601"/>
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<field name="credit_note_account" ref="do_account_21020601"/>
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<field name="legal_notice">Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18</field>
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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_dividends_10</field>
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<field name="tax_application">payment_withholding</field>
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</record>
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<record id="do_tax_ret_isr_int_10" model="account.tax.template">
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<field name="name">Retención ISR 10% — Intereses a Personas Físicas (NG 07-19)</field>
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<field name="description">Retención ISR Intereses 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="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21021501"/>
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<field name="credit_note_account" ref="do_account_21021501"/>
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<field name="legal_notice">NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo</field>
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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_interest_individual_10</field>
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<field name="tax_application">payment_withholding</field>
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</record>
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<record id="do_tax_ret_isr_alq_10" model="account.tax.template">
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<field name="name">Retención ISR 10% — Alquileres y Arrendamientos (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Alquileres 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="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_21021401"/>
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<field name="credit_note_account" ref="do_account_21021401"/>
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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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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_rent_10</field>
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<field name="tax_application">purchase_invoice</field>
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</record>
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<record id="do_tax_ret_isr_est_15" 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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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1.5')/100"/>
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<field name="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_11040801"/>
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<field name="credit_note_account" ref="do_account_11040801"/>
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<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
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<field name="tax_kind">isr_withholding</field>
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<field name="tax_fiscal_type">isr_state_1_5</field>
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<field name="tax_application">sale_invoice</field>
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</record>
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<record id="do_tax_ret_isr_est_5" model="account.tax.template">
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<field name="name">Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Estado 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100"/>
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<field name="group" ref="do_tax_group_isr"/>
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<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040802"/>
|
||
<field name="credit_note_account" ref="do_account_11040802"/>
|
||
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_state_5</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_bovine_1" model="account.tax.template">
|
||
<field name="name">Retención ISR 1% — Sector Ganadería y Carne Bovina</field>
|
||
<field name="description">Retención ISR Ganadería/Carne Bovina 1%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-1')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021801"/>
|
||
<field name="credit_note_account" ref="do_account_21021801"/>
|
||
<field name="legal_notice">NG 04-25 DGII — retención 1% sobre facturas sector carne bovina</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_bovine_meat_1</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_exporter_25" model="account.tax.template">
|
||
<field name="name">Retención ISR 2.5% — Exportadores en Ventas al Mercado Local</field>
|
||
<field name="description">Retención ISR Exportadores 2.5%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-2.5')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040803"/>
|
||
<field name="credit_note_account" ref="do_account_11040803"/>
|
||
<field name="legal_notice">NG 15-07 DGII — retención 2.5% ventas locales de exportadores</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_exporter_sales_2_5</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_int_pj_1" model="account.tax.template">
|
||
<field name="name">Retención ISR 1% — Intereses a Personas Jurídicas (NG 07-19)</field>
|
||
<field name="description">Retención ISR Intereses Persona Jurídica 1%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-1')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021502"/>
|
||
<field name="credit_note_account" ref="do_account_21021502"/>
|
||
<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_interest_legal_entity_1</field>
|
||
<field name="tax_application">payment_withholding</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_premios_25" model="account.tax.template">
|
||
<field name="name">Retención ISR 25% — Premios de Lotería, Sorteos y Rifas (Personas Físicas y Jurídicas)</field>
|
||
<field name="description">Retención ISR Premios 25%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-25')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021701"/>
|
||
<field name="credit_note_account" ref="do_account_21021701"/>
|
||
<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_prizes_25</field>
|
||
<field name="tax_application">payment_withholding</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_premios_10" model="account.tax.template">
|
||
<field name="name">Retención ISR 10% — Premios RD$100,001 a RD$500,000</field>
|
||
<field name="description">Retención ISR Premios 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021702"/>
|
||
<field name="credit_note_account" ref="do_account_21021702"/>
|
||
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_prizes_10</field>
|
||
<field name="tax_application">payment_withholding</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_premios_15" model="account.tax.template">
|
||
<field name="name">Retención ISR 15% — Premios RD$500,001 a RD$1,000,000</field>
|
||
<field name="description">Retención ISR Premios 15%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-15')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021703"/>
|
||
<field name="credit_note_account" ref="do_account_21021703"/>
|
||
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_prizes_15</field>
|
||
<field name="tax_application">payment_withholding</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_tragamonedas_10" model="account.tax.template">
|
||
<field name="name">Retención ISR 10% — Premios Máquinas Tragamonedas</field>
|
||
<field name="description">Retención ISR Máquinas Tragamonedas 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021704"/>
|
||
<field name="credit_note_account" ref="do_account_21021704"/>
|
||
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_slot_machine_prizes_10</field>
|
||
<field name="tax_application">payment_withholding</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_other_income_10" model="account.tax.template">
|
||
<field name="name">Retención ISR 10% — Otras Rentas no Contempladas</field>
|
||
<field name="description">Retención ISR Otras Rentas 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020301"/>
|
||
<field name="credit_note_account" ref="do_account_21020301"/>
|
||
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_other_income_10</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<!-- ══════ ISR PAGOS AL EXTERIOR — Arts. 305-306 CT Ley 11-92 ══════ -->
|
||
|
||
<record id="do_tax_ret_isr_ext_27" model="account.tax.template">
|
||
<field name="name">Retención ISR 27% — Pagos al Exterior: Servicios y Regalías (No Residentes)</field>
|
||
<field name="description">Retención ISR Exterior 27%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-27')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020701"/>
|
||
<field name="credit_note_account" ref="do_account_21020701"/>
|
||
<field name="legal_notice">Art. 305 CT Ley 11-92 — Servicios y regalías a no residentes 27%</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_foreign_services_27</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isr_ext_10" model="account.tax.template">
|
||
<field name="name">Retención ISR 10% — Pagos al Exterior: Intereses y Asistencia Técnica (No Residentes)</field>
|
||
<field name="description">Retención ISR Exterior 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100"/>
|
||
<field name="group" ref="do_tax_group_isr"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020702"/>
|
||
<field name="credit_note_account" ref="do_account_21020702"/>
|
||
<field name="legal_notice">Arts. 305-306 CT — Intereses y asistencia técnica a no residentes</field>
|
||
<field name="tax_kind">isr_withholding</field>
|
||
<field name="tax_fiscal_type">isr_foreign_interest_10</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<!-- ══════ ITBIS ADICIONAL — Retenciones especiales DGII ══════ -->
|
||
|
||
<!-- Servicios gravados con retención del 100% del ITBIS según NG 01-11. -->
|
||
<record id="do_tax_ret_itbis_100_inf" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Servicios Gravados Sujetos a Retención</field>
|
||
<field name="description">Retención ITBIS Servicios 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020201"/>
|
||
<field name="credit_note_account" ref="do_account_21020201"/>
|
||
<field name="legal_notice">NG 01-11 DGII — Retención 100% ITBIS en servicios gravados</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_100_services</field>
|
||
<field name="tax_application">purchase_invoice</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%. -->
|
||
<record id="do_tax_ret_itbis_75_inf" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)</field>
|
||
<field name="description">Retención ITBIS Proveedor Informal 75%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-13.5')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021201"/>
|
||
<field name="credit_note_account" ref="do_account_21021201"/>
|
||
<field name="legal_notice">NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_75_informal</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_75_inf_16" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 75% — Bienes Proveedor Informal Tasa 16%</field>
|
||
<field name="description">Retención ITBIS Proveedor Informal 75% Tasa 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-12')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021202"/>
|
||
<field name="credit_note_account" ref="do_account_21021202"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16%</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_75_informal_16</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_100_goods_18" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 18%</field>
|
||
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 18%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021203"/>
|
||
<field name="credit_note_account" ref="do_account_21021203"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100%</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_100_informal_goods_18</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_100_goods_16" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 16%</field>
|
||
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-16')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021204"/>
|
||
<field name="credit_note_account" ref="do_account_21021204"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100%</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_100_informal_goods_16</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_rst_18" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 18%</field>
|
||
<field name="description">Retención ITBIS RST 18%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020202"/>
|
||
<field name="credit_note_account" ref="do_account_21020202"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18%</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_rst_18</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_rst_16" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 16%</field>
|
||
<field name="description">Retención ITBIS RST 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-16')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020203"/>
|
||
<field name="credit_note_account" ref="do_account_21020203"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16%</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_rst_16</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_insurance_100" model="account.tax.template">
|
||
<field name="name">Retención ITBIS 100% — Compañías de Seguros</field>
|
||
<field name="description">Retención ITBIS Seguros 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020204"/>
|
||
<field name="credit_note_account" ref="do_account_21020204"/>
|
||
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_insurance_100</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_airline_100" model="account.tax.template">
|
||
<field name="name">ITBIS Retenido por Aerolíneas 100% — BSP/IATA</field>
|
||
<field name="description">ITBIS Retenido Aerolíneas 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040701"/>
|
||
<field name="credit_note_account" ref="do_account_11040701"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_airline_100</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_society_30_suf" model="account.tax.template">
|
||
<field name="name">ITBIS Retenido por Sociedades 30% — Retención Sufrida</field>
|
||
<field name="description">ITBIS Retenido Sociedades 30%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-5.4')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040702"/>
|
||
<field name="credit_note_account" ref="do_account_11040702"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_society_30_suffered</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_hotel_100" model="account.tax.template">
|
||
<field name="name">ITBIS Retenido por Hoteles 100% — Comisiones Paquetes</field>
|
||
<field name="description">ITBIS Retenido Hoteles 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040703"/>
|
||
<field name="credit_note_account" ref="do_account_11040703"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_hotel_100</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_itbis_state_100" model="account.tax.template">
|
||
<field name="name">ITBIS Retenido por Entidades del Estado 100%</field>
|
||
<field name="description">ITBIS Retenido Estado 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100"/>
|
||
<field name="group" ref="do_tax_group_itbis"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_11040704"/>
|
||
<field name="credit_note_account" ref="do_account_11040704"/>
|
||
<field name="legal_notice">IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado</field>
|
||
<field name="tax_kind">itbis_withholding</field>
|
||
<field name="tax_fiscal_type">itbis_withholding_state_100</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<!-- ══════ ISC — IMPUESTO SELECTIVO AL CONSUMO — Arts. 393-441 CT ══════ -->
|
||
|
||
<record id="do_tax_isc_bebidas_alc" model="account.tax.template">
|
||
<field name="name">ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)</field>
|
||
<field name="description">ISC Bebidas Alcohólicas 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020801"/>
|
||
<field name="credit_note_account" ref="do_account_21020801"/>
|
||
<field name="legal_notice">Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10%</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_alcohol_10</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_tabaco" model="account.tax.template">
|
||
<field name="name">ISC 20% — Tabaco, Cigarrillos y Derivados</field>
|
||
<field name="description">ISC Tabaco y Cigarrillos 20%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('20')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020802"/>
|
||
<field name="credit_note_account" ref="do_account_21020802"/>
|
||
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_tobacco_20</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_telecom" model="account.tax.template">
|
||
<field name="name">ISC 10% — Servicios de Telecomunicaciones</field>
|
||
<field name="description">ISC Telecomunicaciones 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020803"/>
|
||
<field name="credit_note_account" ref="do_account_21020803"/>
|
||
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_telecom_10</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_combustibles_16" model="account.tax.template">
|
||
<field name="name">ISC 16% — Combustibles Fósiles y Derivados del Petróleo</field>
|
||
<field name="description">ISC Combustibles Fósiles 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('16')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020804"/>
|
||
<field name="credit_note_account" ref="do_account_21020804"/>
|
||
<field name="legal_notice">Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16%</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_fossil_fuel_16</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_avtur_65" model="account.tax.template">
|
||
<field name="name">ISC 6.5% — Avtur Tasa Reducida</field>
|
||
<field name="description">ISC Avtur 6.5%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('6.5')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020807"/>
|
||
<field name="credit_note_account" ref="do_account_21020807"/>
|
||
<field name="legal_notice">Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_avtur_6_5</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_fuel_rd2_gallon" model="account.tax.template">
|
||
<field name="name">ISC RD$2.00 — Adicional por Galón Gasolina/Gasoil</field>
|
||
<field name="description">ISC Combustibles RD$2/Galón</field>
|
||
<field name="type">fixed</field>
|
||
<field name="amount" eval="Decimal('2')"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020808"/>
|
||
<field name="credit_note_account" ref="do_account_21020808"/>
|
||
<field name="legal_notice">Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_fuel_rd2_gallon</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<record id="do_tax_ret_isc_insurance_100" model="account.tax.template">
|
||
<field name="name">Retención ISC 100% — Compañías de Seguros</field>
|
||
<field name="description">Retención ISC Seguros 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020806"/>
|
||
<field name="credit_note_account" ref="do_account_21020806"/>
|
||
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_insurance_withholding_100</field>
|
||
<field name="tax_application">purchase_invoice</field>
|
||
</record>
|
||
|
||
<!-- Tasa referencial 17% para vehículos hasta 2,000 cc — varía por cilindrada,
|
||
año de fabricación y valor CIF. Verificar tabla vigente DGII/DGA al aplicar. -->
|
||
<record id="do_tax_isc_vehiculos" model="account.tax.template">
|
||
<field name="name">ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)</field>
|
||
<field name="description">ISC Vehículos 17%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('17')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020805"/>
|
||
<field name="credit_note_account" ref="do_account_21020805"/>
|
||
<field name="legal_notice">Arts. 393-441 CT — ISC vehículos ad valorem (tasa varía por cilindrada/CIF)</field>
|
||
<field name="tax_kind">isc</field>
|
||
<field name="tax_fiscal_type">isc_vehicle_17</field>
|
||
<field name="tax_application">asset_transfer</field>
|
||
</record>
|
||
|
||
<!-- ══════ CDT — CONTRIBUCIÓN INDOTEL (LEY 153-98) ══════ -->
|
||
|
||
<!-- CDT: Contribución para el Desarrollo de las Telecomunicaciones.
|
||
Lo recaudan las empresas de telecom de sus clientes y lo remiten a INDOTEL.
|
||
Aparece como línea separada en facturas de telefonía e internet. -->
|
||
<record id="do_tax_cdt_indotel" model="account.tax.template">
|
||
<field name="name">CDT 2% — Contribución para el Desarrollo de las Telecomunicaciones (INDOTEL)</field>
|
||
<field name="description">CDT INDOTEL 2%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('2')/100"/>
|
||
<field name="group" ref="do_tax_group_cdt"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020901"/>
|
||
<field name="credit_note_account" ref="do_account_21020901"/>
|
||
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
|
||
<field name="tax_kind">cdt</field>
|
||
<field name="tax_fiscal_type">cdt_indotel_2</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<!-- ══════ OTROS IMPUESTOS Y CONTRIBUCIONES ══════ -->
|
||
|
||
<!-- Propina legal: cargo de servicio obligatorio del 10% en restaurantes, bares
|
||
y hoteles. Distribución: 85% empleados de servicio, 15% establecimiento.
|
||
ITBIS aplica sobre la base SIN propina (la propina no es ingreso gravado). -->
|
||
<record id="do_tax_propina_10" model="account.tax.template">
|
||
<field name="name">Propina Legal 10% — Restaurantes, Bares y Hoteles (Personas Físicas y Jurídicas)</field>
|
||
<field name="description">Propina Legal 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100"/>
|
||
<field name="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020501"/>
|
||
<field name="credit_note_account" ref="do_account_21020501"/>
|
||
<field name="legal_notice">Ley 4-11 y Resolución Ministerio Trabajo — Propina obligatoria 10%</field>
|
||
<field name="tax_kind">tip</field>
|
||
<field name="tax_fiscal_type">legal_tip_10</field>
|
||
<field name="tax_application">sale_invoice</field>
|
||
</record>
|
||
|
||
<!-- 0.15% sobre valor de cheques y débitos bancarios electrónicos.
|
||
Lo recauda el banco automáticamente; es un costo financiero para la empresa. -->
|
||
<record id="do_tax_cheques_015" model="account.tax.template">
|
||
<field name="name">Impuesto sobre Cheques y Transferencias Bancarias 0.15% (Personas Físicas y Jurídicas)</field>
|
||
<field name="description">Impuesto Cheques y Transferencias 0.15%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('0.15')/100"/>
|
||
<field name="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021901"/>
|
||
<field name="credit_note_account" ref="do_account_21021901"/>
|
||
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
|
||
<field name="tax_kind">others</field>
|
||
<field name="tax_fiscal_type">check_transfer_tax_015</field>
|
||
<field name="tax_application">bank_charge</field>
|
||
</record>
|
||
|
||
<!-- 0.20% sobre valor de cheques y transferencias bancarias desde
|
||
2026-07-03. Se mantiene separado del 0.15% histórico. -->
|
||
<record id="do_tax_cheques_020" model="account.tax.template">
|
||
<field name="name">Impuesto sobre Cheques y Transferencias Bancarias 0.20% (Personas Físicas y Jurídicas)</field>
|
||
<field name="description">Impuesto Cheques y Transferencias 0.20%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('0.20')/100"/>
|
||
<field name="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021902"/>
|
||
<field name="credit_note_account" ref="do_account_21021902"/>
|
||
<field name="legal_notice">Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias</field>
|
||
<field name="tax_kind">others</field>
|
||
<field name="tax_fiscal_type">check_transfer_tax_020</field>
|
||
<field name="tax_application">bank_charge</field>
|
||
</record>
|
||
|
||
<!-- Impuesto mínimo anual: si ISR calculado < 1% activos totales, se paga
|
||
la diferencia. Se declara en el IR-2 anual. No aplica en facturas. -->
|
||
<record id="do_tax_activos_1" model="account.tax.template">
|
||
<field name="name">Impuesto Mínimo a los Activos 1% (Personas Jurídicas)</field>
|
||
<field name="description">Impuesto a los Activos 1%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('1')/100"/>
|
||
<field name="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21020502"/>
|
||
<field name="credit_note_account" ref="do_account_21020502"/>
|
||
<field name="legal_notice">Art. 296-A CT Ley 11-92 — Mínimo ISR 1% activos totales, anual (IR-2)</field>
|
||
<field name="tax_kind">others</field>
|
||
<field name="tax_fiscal_type">asset_tax_1</field>
|
||
<field name="tax_application">annual_declaration</field>
|
||
</record>
|
||
|
||
<!-- ITI: aplica al comprador en transferencias de bienes inmuebles.
|
||
Base: valor de mercado o valor catastral, el mayor de los dos. -->
|
||
<record id="do_tax_iti_3" model="account.tax.template">
|
||
<field name="name">Impuesto sobre Transferencia Inmobiliaria 3% (Personas Físicas y Jurídicas)</field>
|
||
<field name="description">Transferencia Inmobiliaria ITI 3%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('3')/100"/>
|
||
<field name="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_21021001"/>
|
||
<field name="credit_note_account" ref="do_account_21021001"/>
|
||
<field name="legal_notice">Art. 11 Ley 288-04; Arts. 27 ss. Ley 18-88 — ITI 3% valor inmueble</field>
|
||
<field name="tax_kind">others</field>
|
||
<field name="tax_fiscal_type">real_estate_transfer_3</field>
|
||
<field name="tax_application">asset_transfer</field>
|
||
</record>
|
||
</data>
|
||
</tryton>
|