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account_do/tax_do_es_419.xml
T
José Arturo García 22281ed4a6 Classify foreign ISR withholdings separately 
Assign payments to non-residents to the dedicated ISREXT group in both localization datasets and tax rules. Add regression checks for national and foreign ISR groups.
2026-08-10 02:23:01 -04:00

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<?xml version='1.0' encoding='utf-8'?>
<tryton>
<data language="es_419">
<record id="do_tax_group_itbis_es_419" model="account.tax.group">
<field name="name">ITBIS</field>
<field name="code">ITBIS</field>
<field name="kind">both</field>
</record>
<record id="do_tax_group_isr_es_419" model="account.tax.group">
<field name="name">ISR - Retenciones</field>
<field name="code">ISR</field>
<field name="kind">both</field>
</record>
<record id="do_tax_group_exempt_es_419" model="account.tax.group">
<field name="name">Exento / Tasa Cero</field>
<field name="code">EX0</field>
<field name="kind">both</field>
</record>
<record id="do_tax_group_isc_es_419" model="account.tax.group">
<field name="name">ISC - Selectivo al Consumo</field>
<field name="code">ISC</field>
<field name="kind">both</field>
</record>
<record id="do_tax_group_isr_ext_es_419" model="account.tax.group">
<field name="name">ISR - Pagos al Exterior</field>
<field name="code">ISREXT</field>
<field name="kind">purchase</field>
</record>
<record id="do_tax_group_cdt_es_419" model="account.tax.group">
<field name="name">CDT - Telecomunicaciones INDOTEL</field>
<field name="code">CDT</field>
<field name="kind">both</field>
</record>
<record id="do_tax_group_others_es_419" model="account.tax.group">
<field name="name">Otros Impuestos y Contribuciones</field>
<field name="code">OTROS</field>
<field name="kind">both</field>
</record>
</data>
<data language="es_419">
<record id="do_tax_itbis_18_venta_es_419" model="account.tax.template">
<field name="name">ITBIS 18% — Ventas (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS 18% Ventas</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('18')/100" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020101_es_419" />
<field name="credit_note_account" ref="do_account_21020101_es_419" />
<field name="legal_notice">Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11</field>
</record>
<record id="do_tax_itbis_16_venta_es_419" model="account.tax.template">
<field name="name">ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS 16% Ventas</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('16')/100" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020102_es_419" />
<field name="credit_note_account" ref="do_account_21020102_es_419" />
<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16%</field>
</record>
<record id="do_tax_itbis_18_compra_es_419" model="account.tax.template">
<field name="name">ITBIS 18% — Compras / Crédito Fiscal (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS 18% Compras</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('18')/100" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040101_es_419" />
<field name="credit_note_account" ref="do_account_11040101_es_419" />
<field name="legal_notice">Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11</field>
</record>
<record id="do_tax_itbis_16_compra_es_419" model="account.tax.template">
<field name="name">ITBIS 16% — Compras / Crédito Fiscal Tasa Especial</field>
<field name="description">ITBIS 16% Compras</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('16')/100" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040102_es_419" />
<field name="credit_note_account" ref="do_account_11040102_es_419" />
<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16%</field>
</record>
<record id="do_tax_itbis_exento_es_419" model="account.tax.template">
<field name="name">ITBIS Exento — Bienes y Servicios Exentos (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS Exento</field>
<field name="type">none</field>
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="legal_notice">Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII</field>
</record>
<record id="do_tax_itbis_tasa_cero_es_419" model="account.tax.template">
<field name="name">ITBIS Tasa Cero — Exportaciones y Zona Franca (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS 0% Exportaciones / Zona Franca</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('0')" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020105_es_419" />
<field name="credit_note_account" ref="do_account_21020105_es_419" />
<field name="legal_notice">Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII</field>
</record>
<record id="do_tax_ret_itbis_30_es_419" model="account.tax.template">
<field name="name">Retención ITBIS 30% — Agente Gran Contribuyente (Personas Jurídicas y Físicas)</field>
<field name="description">Retención ITBIS Gran Contribuyente 30%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-5.4')/100" />
<field name="group" ref="do_tax_group_itbis_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021101_es_419" />
<field name="credit_note_account" ref="do_account_21021101_es_419" />
<field name="legal_notice">NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes</field>
</record>
<record id="do_tax_ret_isr_hon_5_es_419" model="account.tax.template">
<field name="name">Retención ISR 5% — Honorarios y Servicios a Personas Jurídicas</field>
<field name="description">Retención ISR Persona Jurídica 5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-5')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021301_es_419" />
<field name="credit_note_account" ref="do_account_21021301_es_419" />
<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas</field>
</record>
<record id="do_tax_ret_isr_serv_10_es_419" model="account.tax.template">
<field name="name">Retención ISR 10% — Honorarios y Servicios a Personas Físicas</field>
<field name="description">Retención ISR Persona Física 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021302_es_419" />
<field name="credit_note_account" ref="do_account_21021302_es_419" />
<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas</field>
</record>
<record id="do_tax_ret_isr_div_10_es_419" model="account.tax.template">
<field name="name">Retención ISR 10% — Dividendos y Utilidades Distribuidas (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Dividendos 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020601_es_419" />
<field name="credit_note_account" ref="do_account_21020601_es_419" />
<field name="legal_notice">Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18</field>
</record>
<record id="do_tax_ret_isr_int_10_es_419" model="account.tax.template">
<field name="name">Retención ISR 10% — Intereses a Personas Físicas (NG 07-19)</field>
<field name="description">Retención ISR Intereses Persona Física 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021501_es_419" />
<field name="credit_note_account" ref="do_account_21021501_es_419" />
<field name="legal_notice">NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo</field>
</record>
<record id="do_tax_ret_isr_alq_10_es_419" model="account.tax.template">
<field name="name">Retención ISR 10% — Alquileres y Arrendamientos (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Alquileres 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021401_es_419" />
<field name="credit_note_account" ref="do_account_21021401_es_419" />
<field name="legal_notice">Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas</field>
</record>
<record id="do_tax_ret_isr_est_15_es_419" model="account.tax.template">
<field name="name">Retención ISR 1.5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Estado 1.5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-1.5')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040801_es_419" />
<field name="credit_note_account" ref="do_account_11040801_es_419" />
<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
</record>
<record id="do_tax_ret_isr_est_5_es_419" model="account.tax.template">
<field name="name">Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Estado 5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-5')/100" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040802_es_419" />
<field name="credit_note_account" ref="do_account_11040802_es_419" />
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5%</field>
</record>
<record id="do_tax_ret_isr_bovine_1_es_419" model="account.tax.template">
<field name="name">Retención ISR 1% — Compras Bovinas a Personas Físicas no Formalizadas</field>
<field name="description">Retención ISR Compras Bovinas Informales 1%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-1')/100" />
<field name="start_date" eval="datetime.date(2025, 6, 20)" />
<field name="group" ref="do_tax_group_isr_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021801_es_419" />
<field name="credit_note_account" ref="do_account_21021801_es_419" />
<field name="legal_notice">NG 04-2025 arts. 2, 4, 5 y 11 — 1% del monto facturado</field>
</record>
<record id="do_tax_ret_isr_exporter_25_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040803_es_419" />
<field name="credit_note_account" ref="do_account_11040803_es_419" />
<field name="legal_notice">NG 15-07 DGII — retención 2.5% ventas locales de exportadores</field>
</record>
<record id="do_tax_ret_isr_int_pj_1_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021502_es_419" />
<field name="credit_note_account" ref="do_account_21021502_es_419" />
<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
</record>
<record id="do_tax_ret_isr_premios_25_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021701_es_419" />
<field name="credit_note_account" ref="do_account_21021701_es_419" />
<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
</record>
<record id="do_tax_ret_isr_premios_10_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021702_es_419" />
<field name="credit_note_account" ref="do_account_21021702_es_419" />
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10%</field>
</record>
<record id="do_tax_ret_isr_premios_15_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021703_es_419" />
<field name="credit_note_account" ref="do_account_21021703_es_419" />
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
</record>
<record id="do_tax_ret_isr_tragamonedas_10_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021704_es_419" />
<field name="credit_note_account" ref="do_account_21021704_es_419" />
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
</record>
<record id="do_tax_ret_isr_other_income_10_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020301_es_419" />
<field name="credit_note_account" ref="do_account_21020301_es_419" />
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
</record>
<record id="do_tax_ret_isr_ext_27_es_419" 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_ext_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020701_es_419" />
<field name="credit_note_account" ref="do_account_21020701_es_419" />
<field name="legal_notice">Art. 305 CT Ley 11-92 — Servicios y regalías a no residentes 27%</field>
</record>
<record id="do_tax_ret_isr_ext_10_es_419" 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_ext_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020702_es_419" />
<field name="credit_note_account" ref="do_account_21020702_es_419" />
<field name="legal_notice">Arts. 305-306 CT — Intereses y asistencia técnica a no residentes</field>
</record>
<record id="do_tax_ret_itbis_100_inf_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020201_es_419" />
<field name="credit_note_account" ref="do_account_21020201_es_419" />
<field name="legal_notice">NG 01-11 DGII — Retención 100% ITBIS en servicios gravados</field>
</record>
<record id="do_tax_ret_itbis_75_inf_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021201_es_419" />
<field name="credit_note_account" ref="do_account_21021201_es_419" />
<field name="legal_notice">NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales</field>
</record>
<record id="do_tax_ret_itbis_75_inf_16_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021202_es_419" />
<field name="credit_note_account" ref="do_account_21021202_es_419" />
<field name="legal_notice">IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16%</field>
</record>
<record id="do_tax_ret_itbis_100_goods_18_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021203_es_419" />
<field name="credit_note_account" ref="do_account_21021203_es_419" />
<field name="legal_notice">IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100%</field>
</record>
<record id="do_tax_ret_itbis_100_goods_16_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021204_es_419" />
<field name="credit_note_account" ref="do_account_21021204_es_419" />
<field name="legal_notice">IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100%</field>
</record>
<record id="do_tax_ret_itbis_rst_18_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020202_es_419" />
<field name="credit_note_account" ref="do_account_21020202_es_419" />
<field name="legal_notice">IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18%</field>
</record>
<record id="do_tax_ret_itbis_rst_16_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020203_es_419" />
<field name="credit_note_account" ref="do_account_21020203_es_419" />
<field name="legal_notice">IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16%</field>
</record>
<record id="do_tax_ret_itbis_insurance_100_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020204_es_419" />
<field name="credit_note_account" ref="do_account_21020204_es_419" />
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado</field>
</record>
<record id="do_tax_ret_itbis_airline_100_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040701_es_419" />
<field name="credit_note_account" ref="do_account_11040701_es_419" />
<field name="legal_notice">IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas</field>
</record>
<record id="do_tax_ret_itbis_society_30_suf_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040702_es_419" />
<field name="credit_note_account" ref="do_account_11040702_es_419" />
<field name="legal_notice">IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS</field>
</record>
<record id="do_tax_ret_itbis_hotel_100_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040703_es_419" />
<field name="credit_note_account" ref="do_account_11040703_es_419" />
<field name="legal_notice">IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones</field>
</record>
<record id="do_tax_ret_itbis_state_100_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_11040704_es_419" />
<field name="credit_note_account" ref="do_account_11040704_es_419" />
<field name="legal_notice">IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado</field>
</record>
<record id="do_tax_isc_bebidas_alc_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020801_es_419" />
<field name="credit_note_account" ref="do_account_21020801_es_419" />
<field name="legal_notice">Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10%</field>
</record>
<record id="do_tax_isc_tabaco_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020802_es_419" />
<field name="credit_note_account" ref="do_account_21020802_es_419" />
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
</record>
<record id="do_tax_isc_telecom_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020803_es_419" />
<field name="credit_note_account" ref="do_account_21020803_es_419" />
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
</record>
<record id="do_tax_isc_combustibles_16_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020804_es_419" />
<field name="credit_note_account" ref="do_account_21020804_es_419" />
<field name="legal_notice">Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16%</field>
</record>
<record id="do_tax_isc_avtur_65_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020807_es_419" />
<field name="credit_note_account" ref="do_account_21020807_es_419" />
<field name="legal_notice">Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem</field>
</record>
<record id="do_tax_isc_fuel_rd2_gallon_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020808_es_419" />
<field name="credit_note_account" ref="do_account_21020808_es_419" />
<field name="legal_notice">Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil</field>
</record>
<record id="do_tax_ret_isc_insurance_100_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020806_es_419" />
<field name="credit_note_account" ref="do_account_21020806_es_419" />
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado</field>
</record>
<record id="do_tax_isc_vehiculos_es_419" model="account.tax.template">
<field name="name">Primera Placa 17% — Vehículos Importados</field>
<field name="description">Primera Placa Vehículos 17%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('17')/100" />
<field name="group" ref="do_tax_group_others_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020805_es_419" />
<field name="credit_note_account" ref="do_account_21020805_es_419" />
<field name="legal_notice">Art. 22 Ley 557-05 — 17% sobre valor CIF para primera placa</field>
</record>
<record id="do_tax_cdt_indotel_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020901_es_419" />
<field name="credit_note_account" ref="do_account_21020901_es_419" />
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
</record>
<record id="do_tax_propina_10_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020501_es_419" />
<field name="credit_note_account" ref="do_account_21020501_es_419" />
<field name="legal_notice">Código de Trabajo, Ley 16-92, art. 228 — propina obligatoria 10%</field>
</record>
<record id="do_tax_cheques_015_es_419" 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="end_date" eval="datetime.date(2026, 7, 2)" />
<field name="group" ref="do_tax_group_others_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021901_es_419" />
<field name="credit_note_account" ref="do_account_21021901_es_419" />
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
</record>
<record id="do_tax_cheques_020_es_419" 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="start_date" eval="datetime.date(2026, 7, 3)" />
<field name="group" ref="do_tax_group_others_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021902_es_419" />
<field name="credit_note_account" ref="do_account_21021902_es_419" />
<field name="legal_notice">Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias</field>
</record>
<record id="do_tax_activos_1_es_419" model="account.tax.template">
<field name="name">Impuesto sobre 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21020502_es_419" />
<field name="credit_note_account" ref="do_account_21020502_es_419" />
<field name="legal_notice">Código Tributario, arts. 401-405; art. 404 — 1% anual</field>
</record>
<record id="do_tax_iti_3_es_419" 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_es_419" />
<field name="account" ref="do_account_root_es_419" />
<field name="invoice_account" ref="do_account_21021001_es_419" />
<field name="credit_note_account" ref="do_account_21021001_es_419" />
<field name="legal_notice">Art. 20 Ley 288-04, mod. art. 7 Ley 173-07 — tasa 3%</field>
</record>
</data>
</tryton>
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