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Update Dominican withholding catalog

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Apply the Article 309 rates introduced by Law 30-26 with dated historical templates and rules. Complete tax-code reversals, improve English terminology, harden migrations, and expand structural and functional tests.
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José Arturo García
2026-08-10 09:09:59 -04:00
parent 4c42329379
commit 8bf88f4be3
16 changed files with 765 additions and 154 deletions
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doc/tax_validation.rst
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@@ -48,20 +48,25 @@ ISR Withholdings
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* ``do_tax_ret_isr_hon_5`` — 5% legal-entity service case.
* ``do_tax_ret_isr_serv_10`` — 10% natural-person professional service case.
* ``do_tax_ret_isr_serv_10`` — historical 10% natural-person professional service case through 30 June 2026.
* ``do_tax_ret_isr_serv_15`` — 15% services provided by individuals from 1 July 2026.
* ``do_tax_ret_isr_div_10`` — 10% dividends and distributed profits.
* ``do_tax_ret_isr_int_10`` — 10% interest paid to a natural person.
* ``do_tax_ret_isr_alq_10`` — 10% qualifying rent paid to a natural person.
* ``do_tax_ret_isr_alq_10`` — historical 10% qualifying rent through 30 June 2026.
* ``do_tax_ret_isr_alq_15`` — 15% rentals provided by individuals from 1 July 2026.
* ``do_tax_ret_isr_est_15`` — historical or specific 1.5% public-sector case.
* ``do_tax_ret_isr_est_5`` — 5% public-sector payment case.
* ``do_tax_ret_isr_bovine_1`` — 1% qualifying bovine purchase from an unregistered natural person.
* ``do_tax_ret_isr_exporter_25`` — 2.5% qualifying local sale by an exporter.
* ``do_tax_ret_isr_int_pj_1`` — 1% interest paid to a legal entity.
* ``do_tax_ret_isr_premios_25`` — 25% qualifying lottery, raffle or draw prize.
* ``do_tax_ret_isr_premios_10`` — 10% qualifying prize band.
* ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
* ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
* ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
* ``do_tax_ret_isr_premios_10`` — historical 10% qualifying prize band through 30 June 2026.
* ``do_tax_ret_isr_premios_15`` — historical 15% qualifying prize band through 30 June 2026.
* ``do_tax_ret_isr_betting_15`` — 15% betting prizes from RD$200,001 through RD$600,000 from 1 July 2026.
* ``do_tax_ret_isr_tragamonedas_10`` — historical 10% slot-machine prize case through 30 June 2026.
* ``do_tax_ret_isr_tragamonedas_15`` — 15% slot-machine prizes from 1 July 2026.
* ``do_tax_ret_isr_other_income_10`` — historical 10% residual income case through 30 June 2026.
* ``do_tax_ret_isr_other_income_15`` — 15% income not expressly covered from 1 July 2026.
* ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
* ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
* ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.