account_do/tax_rule_do.xml

<?xml version="1.0" encoding="utf-8"?>
<!-- account_do: Reglas de impuestos - República Dominicana -->
<tryton>
  <data>
    <!-- ===== Reglas de impuestos ===== -->
    <!-- Regla clientes: al facturar aplica ITBIS 18% Ventas -->
    <record id="do_tax_rule_customer" model="account.tax.rule.template">
      <field name="name">Regla de Impuestos Clientes RD</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_itbis18" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_18_venta"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Regla proveedores: al recibir factura aplica ITBIS 18% Compras -->
    <record id="do_tax_rule_supplier" model="account.tax.rule.template">
      <field name="name">Regla de Impuestos Proveedores RD</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_itbis18" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_18_compra"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Regla clientes exentos de ITBIS (art. 343-344 CT: salud, educación, etc.) -->
    <record id="do_tax_rule_customer_exento" model="account.tax.rule.template">
      <field name="name">Regla Clientes Exentos ITBIS (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_exento" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_exento"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_exento"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Regla clientes Zona Franca / Exportaciones (ITBIS tasa cero, NCF B14/E44) -->
    <record id="do_tax_rule_customer_zf" model="account.tax.rule.template">
      <field name="name">Regla Clientes Zona Franca / Exportaciones (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_zf_itbis" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_zf"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_tasa_cero"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Regla proveedores no residentes (ISR pagos al exterior Art. 305-306 CT) -->
    <record id="do_tax_rule_supplier_ext" model="account.tax.rule.template">
      <field name="name">Regla Proveedores No Residentes / Exterior (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_ext_isr27" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_ext"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_ext_27"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Tasas especiales ITBIS -->
    <record id="do_tax_rule_customer_itbis16" model="account.tax.rule.template">
      <field name="name">Regla Clientes ITBIS 16% Tasa Especial (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_itbis16" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_itbis16"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_16_venta"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_itbis9" model="account.tax.rule.template">
      <field name="name">Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_itbis9" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_itbis9"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_9_venta"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_itbis8" model="account.tax.rule.template">
      <field name="name">Regla Clientes ITBIS 8% Tasa Reducida (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_itbis8" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_itbis8"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_8_venta"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_itbis16" model="account.tax.rule.template">
      <field name="name">Regla Proveedores ITBIS 16% Tasa Especial (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_itbis16" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_itbis16"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_16_compra"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_itbis9" model="account.tax.rule.template">
      <field name="name">Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_itbis9" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_itbis9"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_9_compra"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_itbis8" model="account.tax.rule.template">
      <field name="name">Regla Proveedores ITBIS 8% Tasa Reducida (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_itbis8" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_itbis8"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_itbis_8_compra"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Retenciones ITBIS que conservan el ITBIS base -->
    <record id="do_tax_rule_supplier_itbis_ret30" model="account.tax.rule.template">
      <field name="name">Regla Proveedores con Retención ITBIS 30% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_itbis_ret30" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_itbis_ret30"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_30"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_informal_goods" model="account.tax.rule.template">
      <field name="name">Regla Proveedor Informal Bienes ITBIS 75% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_informal_goods" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_informal_goods"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_75_inf"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_services_itbis100" model="account.tax.rule.template">
      <field name="name">Regla Servicios Gravados Retención ITBIS 100% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_services_itbis100" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_services_itbis100"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_100_inf"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_card_acquirer" model="account.tax.rule.template">
      <field name="name">Regla Clientes Tarjeta / Adquirencia ITBIS 2% (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_card_acquirer" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_card_acquirer"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_2_adq"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>

    <!-- Retenciones ISR por escenario. Estas reglas se aplican sobre impuestos
         del grupo ISR; los impuestos ITBIS se mantienen separados. -->
    <record id="do_tax_rule_supplier_isr_pj_services" model="account.tax.rule.template">
      <field name="name">Regla ISR Servicios Personas Jurídicas 5% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_isr_pj_services" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_isr_pj_services"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_hon_5"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_isr_pf_services" model="account.tax.rule.template">
      <field name="name">Regla ISR Servicios Personas Físicas 10% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_isr_pf_services" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_isr_pf_services"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_serv_10"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_isr_rent" model="account.tax.rule.template">
      <field name="name">Regla ISR Alquileres 10% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_isr_rent" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_isr_rent"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_alq_10"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_state_isr15" model="account.tax.rule.template">
      <field name="name">Regla Cliente Estado / Sector Público ISR 1.5% (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_state_isr15" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_state_isr15"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_est_15"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_state_isr5" model="account.tax.rule.template">
      <field name="name">Regla Cliente Estado / Sector Público ISR 5% (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_state_isr5" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_state_isr5"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_est_5"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_supplier_isr_bovine" model="account.tax.rule.template">
      <field name="name">Regla ISR Ganadería / Carne Bovina 1% (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_isr_bovine" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_isr_bovine"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_bovine_1"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_isr_exporter" model="account.tax.rule.template">
      <field name="name">Regla ISR Exportadores Mercado Local 2.5% (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_isr_exporter" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_isr_exporter"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_exporter_25"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_tax_rule_customer_isc_fuel" model="account.tax.rule.template">
      <field name="name">Regla ISC Combustibles Fósiles 16% (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_isc_fuel" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_isc_fuel"/>
      <field name="group" ref="do_tax_group_isc"/>
      <field name="tax" ref="do_tax_isc_combustibles_16"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_trline_cust_isc_fuel_rd2" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_isc_fuel"/>
      <field name="group" ref="do_tax_group_isc"/>
      <field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
      <field name="sequence" eval="20"/>
    </record>

    <record id="do_tax_rule_bank_check_transfer" model="account.tax.rule.template">
      <field name="name">Regla Bancaria Cheques / Transferencias Electrónicas (RD)</field>
      <field name="kind">both</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_bank_check_transfer_015" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_bank_check_transfer"/>
      <field name="group" ref="do_tax_group_others"/>
      <field name="origin_tax" ref="do_tax_cheques_015"/>
      <field name="tax" ref="do_tax_cheques_015"/>
      <field name="end_date" eval="datetime.date(2026, 7, 2)"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_trline_bank_check_transfer_020" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_bank_check_transfer"/>
      <field name="group" ref="do_tax_group_others"/>
      <field name="origin_tax" ref="do_tax_cheques_015"/>
      <field name="tax" ref="do_tax_cheques_020"/>
      <field name="start_date" eval="datetime.date(2026, 7, 3)"/>
      <field name="sequence" eval="20"/>
    </record>

    <record id="do_tax_rule_supplier_informal_services" model="account.tax.rule.template">
      <field name="name">Regla Proveedor Informal Servicios (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_inf_itbis75" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_informal_services"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_75_inf"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_trline_supp_inf_isr10" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_informal_services"/>
      <field name="group" ref="do_tax_group_isr"/>
      <field name="tax" ref="do_tax_ret_isr_serv_10"/>
      <field name="sequence" eval="20"/>
    </record>

    <record id="do_tax_rule_supplier_rst" model="account.tax.rule.template">
      <field name="name">Regla Proveedor RST con Retención ITBIS (RD)</field>
      <field name="kind">purchase</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_supp_rst_itbis18" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_rst"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_rst_18"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>

    <record id="do_tax_rule_supplier_insurance" 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"/>
    </record>
    <record id="do_trline_supp_ins_itbis" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_insurance"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_trline_supp_ins_isc" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_supplier_insurance"/>
      <field name="group" ref="do_tax_group_isc"/>
      <field name="tax" ref="do_tax_ret_isc_insurance_100"/>
      <field name="sequence" eval="20"/>
    </record>

    <record id="do_tax_rule_customer_sectorial_retention" model="account.tax.rule.template">
      <field name="name">Regla Cliente con Retención Sectorial ITBIS (RD)</field>
      <field name="kind">sale</field>
      <field name="account" ref="do_account_root"/>
    </record>
    <record id="do_trline_cust_sectorial_society" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_society_30_suf"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="10"/>
    </record>
    <record id="do_trline_cust_sectorial_airline" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_airline_100"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="20"/>
    </record>
    <record id="do_trline_cust_sectorial_hotel" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_hotel_100"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="30"/>
    </record>
    <record id="do_trline_cust_sectorial_state" model="account.tax.rule.line.template">
      <field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
      <field name="group" ref="do_tax_group_itbis"/>
      <field name="tax" ref="do_tax_ret_itbis_state_100"/>
      <field name="keep_origin" eval="True"/>
      <field name="sequence" eval="40"/>
    </record>
  </data>
</tryton>