José Arturo García
8bf88f4be3
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.
371 lines
20 KiB
XML
371 lines
20 KiB
XML
<?xml version='1.0' encoding='utf-8'?>
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<tryton>
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<data language="es_419">
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<record id="do_tax_rule_customer_es_419" model="account.tax.rule.template">
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<field name="name">Regla de Impuestos Clientes RD</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_itbis18_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_18_venta_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_es_419" model="account.tax.rule.template">
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<field name="name">Regla de Impuestos Proveedores RD</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_itbis18_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_18_compra_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_exento_es_419" model="account.tax.rule.template">
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<field name="name">Regla Clientes Exentos ITBIS (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_exento_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_exento_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_exento_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_zf_es_419" model="account.tax.rule.template">
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<field name="name">Regla Clientes Zona Franca / Exportaciones (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_zf_itbis_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_zf_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_tasa_cero_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_ext_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedores No Residentes / Exterior (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_ext_isr27_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_ext_es_419" />
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<field name="group" ref="do_tax_group_isr_ext_es_419" />
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<field name="tax" ref="do_tax_ret_isr_ext_27_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_ext_digital_es_419" model="account.tax.rule.template">
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<field name="name">Regla Regalías, Software y Servicios en Línea al Exterior 15% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_ext_isr15_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_ext_digital_es_419" />
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<field name="group" ref="do_tax_group_isr_ext_es_419" />
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<field name="tax" ref="do_tax_ret_isr_ext_15_es_419" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_itbis16_es_419" model="account.tax.rule.template">
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<field name="name">Regla Clientes ITBIS 16% Tasa Especial (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_itbis16_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_itbis16_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_16_venta_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_itbis16_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedores ITBIS 16% Tasa Especial (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_itbis16_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_itbis16_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_itbis_16_compra_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_itbis_ret30_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedores con Retención ITBIS 30% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_itbis_ret30_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_itbis_ret30_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_ret_itbis_30_es_419" />
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<field name="keep_origin" eval="True" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_informal_goods_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedor Informal Bienes ITBIS 75% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_informal_goods_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_informal_goods_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_ret_itbis_75_inf_es_419" />
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<field name="keep_origin" eval="True" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_services_itbis100_es_419" model="account.tax.rule.template">
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<field name="name">Regla Servicios Gravados Retención ITBIS 100% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_services_itbis100_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_services_itbis100_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_ret_itbis_100_inf_es_419" />
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<field name="keep_origin" eval="True" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_isr_pj_services_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISR Servicios Personas Jurídicas 5% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_isr_pj_services_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_pj_services_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_hon_5_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_isr_pf_services_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISR Servicios de Personas Físicas (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_isr_pf_services_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_pf_services_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_serv_10_es_419" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_trline_supp_isr_pf_services_15_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_pf_services_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_serv_15_es_419" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="sequence" eval="20" />
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</record>
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<record id="do_tax_rule_supplier_isr_rent_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISR Alquileres de Personas Físicas (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_isr_rent_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_rent_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_alq_10_es_419" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_trline_supp_isr_rent_15_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_rent_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_alq_15_es_419" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="sequence" eval="20" />
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</record>
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<record id="do_tax_rule_customer_state_isr15_es_419" model="account.tax.rule.template">
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<field name="name">Regla Cliente Estado / Sector Público ISR 1.5% (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_state_isr15_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_state_isr15_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_est_15_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_state_isr5_es_419" model="account.tax.rule.template">
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<field name="name">Regla Cliente Estado / Sector Público ISR 5% (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_state_isr5_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_state_isr5_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_est_5_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_supplier_isr_bovine_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISR Ganadería / Carne Bovina 1% (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_isr_bovine_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_isr_bovine_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_bovine_1_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_isr_exporter_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISR Exportadores Mercado Local 2.5% (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_isr_exporter_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_isr_exporter_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_exporter_25_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_isc_fuel_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISC Combustibles Fósiles 16% (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_isc_fuel_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_isc_fuel_es_419" />
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<field name="group" ref="do_tax_group_isc_es_419" />
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<field name="tax" ref="do_tax_isc_combustibles_16_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_customer_isc_fuel_rd2_es_419" model="account.tax.rule.template">
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<field name="name">Regla ISC Adicional RD$2 por Galón de Combustible (RD)</field>
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<field name="kind">sale</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_cust_isc_fuel_rd2_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_customer_isc_fuel_rd2_es_419" />
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<field name="group" ref="do_tax_group_isc_es_419" />
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<field name="tax" ref="do_tax_isc_fuel_rd2_gallon_es_419" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_tax_rule_bank_check_transfer_es_419" model="account.tax.rule.template">
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<field name="name">Regla Bancaria Cheques / Transferencias Electrónicas (RD)</field>
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<field name="kind">both</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_bank_check_transfer_015_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_bank_check_transfer_es_419" />
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<field name="group" ref="do_tax_group_others_es_419" />
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<field name="origin_tax" ref="do_tax_cheques_015_es_419" />
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<field name="tax" ref="do_tax_cheques_015_es_419" />
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<field name="end_date" eval="datetime.date(2026, 7, 2)" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_trline_bank_check_transfer_020_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_bank_check_transfer_es_419" />
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<field name="group" ref="do_tax_group_others_es_419" />
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<field name="origin_tax" ref="do_tax_cheques_015_es_419" />
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<field name="tax" ref="do_tax_cheques_020_es_419" />
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<field name="start_date" eval="datetime.date(2026, 7, 3)" />
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<field name="sequence" eval="20" />
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</record>
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<record id="do_tax_rule_supplier_informal_services_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedor Informal Servicios (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_inf_itbis75_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_informal_services_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_ret_itbis_75_inf_es_419" />
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<field name="keep_origin" eval="True" />
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<field name="sequence" eval="10" />
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</record>
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<record id="do_trline_supp_inf_isr10_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_informal_services_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_serv_10_es_419" />
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<field name="end_date" eval="datetime.date(2026, 6, 30)" />
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<field name="sequence" eval="20" />
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</record>
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<record id="do_trline_supp_inf_isr15_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_informal_services_es_419" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="tax" ref="do_tax_ret_isr_serv_15_es_419" />
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<field name="start_date" eval="datetime.date(2026, 7, 1)" />
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<field name="sequence" eval="30" />
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</record>
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<record id="do_tax_rule_supplier_rst_es_419" model="account.tax.rule.template">
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<field name="name">Regla Proveedor RST con Retención ITBIS (RD)</field>
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<field name="kind">purchase</field>
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<field name="account" ref="do_account_root_es_419" />
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</record>
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<record id="do_trline_supp_rst_itbis18_es_419" model="account.tax.rule.line.template">
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<field name="rule" ref="do_tax_rule_supplier_rst_es_419" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="tax" ref="do_tax_ret_itbis_rst_18_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
<record id="do_tax_rule_supplier_insurance_es_419" model="account.tax.rule.template">
|
|
<field name="name">Regla Proveedor Servicios de Seguro (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
</record>
|
|
<record id="do_trline_supp_ins_itbis_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_insurance_es_419" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="tax" ref="do_tax_ret_itbis_insurance_100_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
<record id="do_trline_supp_ins_isc_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_insurance_es_419" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="tax" ref="do_tax_ret_isc_insurance_100_es_419" />
|
|
<field name="sequence" eval="20" />
|
|
</record>
|
|
<record id="do_tax_rule_customer_sectorial_society_es_419" model="account.tax.rule.template">
|
|
<field name="name">Regla Cliente ITBIS Retenido por Sociedades 30% (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_society_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_society_es_419" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="tax" ref="do_tax_ret_itbis_society_30_suf_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
<record id="do_tax_rule_customer_sectorial_airline_es_419" model="account.tax.rule.template">
|
|
<field name="name">Regla Cliente ITBIS Retenido por Aerolíneas (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_airline_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_airline_es_419" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="tax" ref="do_tax_ret_itbis_airline_100_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
<record id="do_tax_rule_customer_sectorial_hotel_es_419" model="account.tax.rule.template">
|
|
<field name="name">Regla Cliente ITBIS Retenido por Hoteles (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_hotel_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_hotel_es_419" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="tax" ref="do_tax_ret_itbis_hotel_100_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
<record id="do_tax_rule_customer_sectorial_state_es_419" model="account.tax.rule.template">
|
|
<field name="name">Regla Cliente ITBIS Retenido por Instituciones del Estado (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_state_es_419" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_state_es_419" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="tax" ref="do_tax_ret_itbis_state_100_es_419" />
|
|
<field name="keep_origin" eval="True" />
|
|
<field name="sequence" eval="10" />
|
|
</record>
|
|
</data>
|
|
</tryton>
|