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account_do/tax_code_do.xml
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<?xml version="1.0" encoding="utf-8"?>
<!-- account_do: Plantillas de códigos de impuesto (DGII) - República Dominicana -->
<!--
CONVENCIÓN DE OPERADORES:
Débitos / obligaciones a DGII → invoice="+", credit="-"
Créditos / reducciones al saldo → invoice="-", credit="+"
Retenciones practicadas por la compañía usan tasa negativa y operador "-"
para presentar la obligación fiscal como valor positivo.
Lógica del árbol ITBIS:
Padre "ITBIS" = Ventas (+) + Compras (-) + Retenciones recibidas (-) = Neto a pagar
-->
<tryton>
<data>
<!-- ===== Árbol de códigos de impuesto ===== -->
<record id="do_tc_root" model="account.tax.code.template">
<field name="name">Impuestos República Dominicana</field>
<field name="account" ref="do_account_root"/>
</record>
<!-- ── ITBIS ───────────────────────────────────────────── -->
<record id="do_tc_itbis" model="account.tax.code.template">
<field name="name">ITBIS — Balance Neto (Débito Crédito)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" eval="None"/>
</record>
<record id="do_tc_itbis_ventas" model="account.tax.code.template">
<field name="name">ITBIS Facturado en Ventas (Débito Fiscal)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ventas_18" model="account.tax.code.template">
<field name="name">ITBIS Facturado 18%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<record id="do_tc_itbis_ventas_16" model="account.tax.code.template">
<field name="name">ITBIS Facturado 16%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<record id="do_tc_itbis_ventas_9" model="account.tax.code.template">
<field name="name">ITBIS Facturado 9% (Ley 690-16)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<record id="do_tc_itbis_ventas_8" model="account.tax.code.template">
<field name="name">ITBIS Facturado 8% (Tasa Reducida)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<!-- Compras con operadores inversos: las líneas usan "-" en invoice para que
este código sume en negativo y reste del padre ITBIS. -->
<record id="do_tc_itbis_compras" model="account.tax.code.template">
<field name="name">ITBIS Soportado en Compras (Crédito Fiscal)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_compras_18" model="account.tax.code.template">
<field name="name">ITBIS Soportado 18%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<record id="do_tc_itbis_compras_16" model="account.tax.code.template">
<field name="name">ITBIS Soportado 16%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<record id="do_tc_itbis_compras_9" model="account.tax.code.template">
<field name="name">ITBIS Soportado 9% (Ley 690-16)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<record id="do_tc_itbis_compras_8" model="account.tax.code.template">
<field name="name">ITBIS Soportado 8% (Tasa Reducida)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<!-- Retención GC: rate=-5.4%; operador "-" presenta obligación positiva. -->
<record id="do_tc_itbis_retenido" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Gran Contribuyente (30%)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- Adquirencias: retención sufrida; rate=-2%, operador "+" resta del padre. -->
<record id="do_tc_itbis_retenido_adq" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Adquirencias (NG 06-23, 2%)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- Retenciones ITBIS proveedor informal / servicios: obligaciones fiscales -->
<record id="do_tc_itbis_ret_informal" model="account.tax.code.template">
<field name="name">ITBIS Retenido 100% Servicios Gravados</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_informal_75" model="account.tax.code.template">
<field name="name">ITBIS Retenido 75% Proveedor Informal (B11/E41)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_rst" model="account.tax.code.template">
<field name="name">ITBIS Retenido a Proveedores RST</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_insurance" model="account.tax.code.template">
<field name="name">ITBIS Retenido en Servicios de Seguro</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_sectorial" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Terceros Sectoriales</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- Tasa cero: seguimiento informativo de la base imponible (amount=base) -->
<record id="do_tc_itbis_tasa_cero" model="account.tax.code.template">
<field name="name">ITBIS Tasa Cero — Base Imponible (Exportaciones / Zona Franca)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- ── ISR Retenciones ─────────────────────────────────── -->
<record id="do_tc_isr" model="account.tax.code.template">
<field name="name">ISR - Retenciones</field>
<field name="account" ref="do_account_root"/>
<field name="parent" eval="None"/>
</record>
<record id="do_tc_isr_honorarios" model="account.tax.code.template">
<field name="name">Retención ISR Honorarios/Servicios 5% (Personas Jurídicas)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_servicios" model="account.tax.code.template">
<field name="name">Retención ISR Honorarios 10% (Personas Físicas)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_dividendos" model="account.tax.code.template">
<field name="name">Retención ISR Dividendos 10% (Art. 308 CT)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_intereses_pf" model="account.tax.code.template">
<field name="name">Retención ISR Intereses 10% (Personas Físicas, NG 07-19)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_intereses" model="account.tax.code.template">
<field name="name">Retención ISR Intereses 1% (Personas Jurídicas, NG 07-19)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_alquileres" model="account.tax.code.template">
<field name="name">Retención ISR Alquileres 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_gobierno" model="account.tax.code.template">
<field name="name">Retención ISR Estado/Sector Público 1.5%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_gobierno_5" model="account.tax.code.template">
<field name="name">Retención ISR Estado/Sector Público 5%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_bovine" model="account.tax.code.template">
<field name="name">Retención ISR Ganadería/Carne Bovina 1%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_exporter" model="account.tax.code.template">
<field name="name">Retención ISR Exportadores Mercado Local 2.5%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_premios" model="account.tax.code.template">
<field name="name">Retención ISR Premios y Loterías 25% (Art. 321 CT)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_premios_tramos" model="account.tax.code.template">
<field name="name">Retención ISR Premios 10% / 15% y Tragamonedas</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_other_income" model="account.tax.code.template">
<field name="name">Retención ISR Otras Rentas 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_ext" model="account.tax.code.template">
<field name="name">ISR Pagos al Exterior (Art. 305-306 CT)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<!-- ── ISC ────────────────────────────────────────────── -->
<record id="do_tc_isc" model="account.tax.code.template">
<field name="name">ISC - Impuesto Selectivo al Consumo</field>
<field name="account" ref="do_account_root"/>
<field name="parent" eval="None"/>
</record>
<record id="do_tc_isc_bebidas" model="account.tax.code.template">
<field name="name">ISC Bebidas Alcohólicas 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_tabaco" model="account.tax.code.template">
<field name="name">ISC Tabaco y Cigarrillos 20%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_telecom" model="account.tax.code.template">
<field name="name">ISC Servicios de Telecomunicaciones 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_combustibles" model="account.tax.code.template">
<field name="name">ISC Combustibles Fósiles 16%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_ret_insurance" model="account.tax.code.template">
<field name="name">Retención ISC Servicios de Seguro</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_vehiculos" model="account.tax.code.template">
<field name="name">ISC Vehículos de Motor (ad valorem)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<!-- ── CDT INDOTEL ───────────────────────────────────── -->
<record id="do_tc_cdt" model="account.tax.code.template">
<field name="name">CDT INDOTEL 2% (Ley 153-98)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" eval="None"/>
</record>
<!-- ── Otros impuestos ───────────────────────────────── -->
<record id="do_tc_others" model="account.tax.code.template">
<field name="name">Otros Impuestos y Contribuciones</field>
<field name="account" ref="do_account_root"/>
<field name="parent" eval="None"/>
</record>
<record id="do_tc_others_tip" model="account.tax.code.template">
<field name="name">Propina Legal 10% (Restaurantes/Hoteles)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_others"/>
</record>
<record id="do_tc_others_checks" model="account.tax.code.template">
<field name="name">Impuesto Cheques y Transferencias 0.15%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_others"/>
</record>
<record id="do_tc_others_checks_020" model="account.tax.code.template">
<field name="name">Impuesto Cheques y Transferencias 0.20%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_others"/>
</record>
<record id="do_tc_others_assets" model="account.tax.code.template">
<field name="name">Impuesto Mínimo a los Activos 1%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_others"/>
</record>
<record id="do_tc_others_iti" model="account.tax.code.template">
<field name="name">Transferencia Inmobiliaria ITI 3%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_others"/>
</record>
<!-- ===== Líneas: enlace impuesto → código =====
ITBIS Ventas: invoice="+", credit="-" (débito fiscal, crédito revierte)
ITBIS Compras: invoice="-", credit="+" (crédito resta del padre; nd. proveedor revierte)
Retenciones practicadas: invoice="-", credit="+" (rate negativo → obligación positiva)
Retenciones sufridas: invoice="+", credit="-" (rate negativo → crédito/anticipo)
ISC / CDT / Otros: invoice="+", credit="-" (obligaciones)
===== -->
<!-- ITBIS Ventas 18% -->
<record id="do_tcl_itbis18v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_18"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_18_venta"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis18v_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_18"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_18_venta"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Ventas 16% -->
<record id="do_tcl_itbis16v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_16"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_16_venta"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis16v_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_16"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_16_venta"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Ventas 9% -->
<record id="do_tcl_itbis9v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_9"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_9_venta"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis9v_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_9"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_9_venta"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Ventas 8% -->
<record id="do_tcl_itbis8v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_8"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_8_venta"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis8v_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_8"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_8_venta"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 18%: invoice="-" para restar del padre -->
<record id="do_tcl_itbis18c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_18"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_18_compra"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis18c_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_18"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_18_compra"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 16% -->
<record id="do_tcl_itbis16c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_16"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_16_compra"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis16c_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_16"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_16_compra"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 9% -->
<record id="do_tcl_itbis9c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_9"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_9_compra"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis9c_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_9"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_9_compra"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 8% -->
<record id="do_tcl_itbis8c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_8"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_8_compra"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis8c_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_8"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_8_compra"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención GC 30%: retención practicada, rate=-5.4% -->
<record id="do_tcl_ret_itbis_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_30"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_30"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención Adquirencias 2%: retención sufrida, rate=-2% -->
<record id="do_tcl_ret_itbis_adq_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido_adq"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_2_adq"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_adq_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido_adq"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_2_adq"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención 100% Servicios: retención practicada -->
<record id="do_tcl_ret_itbis_inf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_inf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_inf"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención 75% Proveedor Informal: retención practicada -->
<record id="do_tcl_ret_itbis_inf75_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf75_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_inf75_16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf75_16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_goods18_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_18"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_goods18_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_18"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_goods16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_goods16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_rst18_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_rst_18"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_rst18_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_rst_18"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_rst16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_rst_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_rst16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_rst_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_ins_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_insurance"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_ins_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_insurance"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_air_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_airline_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_soc_suf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_society_30_suf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_hot_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_hotel_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_state_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_state_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<!-- ITBIS Tasa Cero: seguimiento de base imponible (informativo) -->
<record id="do_tcl_itbis_tc_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_tasa_cero"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_tasa_cero"/>
<field name="amount">base</field>
<field name="type">invoice</field>
</record>
<!-- ISR Honorarios Personas Jurídicas 5% -->
<record id="do_tcl_isr_hon_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_honorarios"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_hon_5"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_hon_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_honorarios"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_hon_5"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Honorarios Personas Físicas 10% -->
<record id="do_tcl_isr_serv_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_servicios"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_serv_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_servicios"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Dividendos 10% -->
<record id="do_tcl_isr_div_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_dividendos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_div_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_div_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_dividendos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_div_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Intereses Persona Física 10% -->
<record id="do_tcl_isr_int_pf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses_pf"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_int_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_int_pf_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses_pf"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_int_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Intereses Persona Jurídica 1% -->
<record id="do_tcl_isr_int_pj_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_int_pj_1"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_int_pj_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_int_pj_1"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Alquileres 10% -->
<record id="do_tcl_isr_alq_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_alquileres"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_alq_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_alq_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_alquileres"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_alq_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Estado 1.5% -->
<record id="do_tcl_isr_est_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_est_15"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_est_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_est_15"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Estado 5%: retención sufrida -->
<record id="do_tcl_isr_est5_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno_5"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_est_5"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_est5_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno_5"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_est_5"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Ganadería/Carne Bovina 1%: retención practicada -->
<record id="do_tcl_isr_bovine_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_bovine"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_bovine_1"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_bovine_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_bovine"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_bovine_1"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Exportadores 2.5%: retención sufrida -->
<record id="do_tcl_isr_exporter_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_exporter"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_exporter_25"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_exporter_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_exporter"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_exporter_25"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Premios 25% -->
<record id="do_tcl_isr_prem_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_25"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_25"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_prem10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_prem15_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_15"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem15_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_15"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_trag10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_tragamonedas_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_trag10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_tragamonedas_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_other10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_other_income"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_other_income_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_other10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_other_income"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_other_income_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Exterior 27% -->
<record id="do_tcl_isr_ext27_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_ext_27"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_ext27_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_ext_27"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Exterior 10% -->
<record id="do_tcl_isr_ext10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_ext_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_ext10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_ext_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Bebidas alcohólicas -->
<record id="do_tcl_isc_beb_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_bebidas"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_bebidas_alc"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_beb_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_bebidas"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_bebidas_alc"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Tabaco -->
<record id="do_tcl_isc_tab_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_tabaco"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_tabaco"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_tab_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_tabaco"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_tabaco"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Telecomunicaciones -->
<record id="do_tcl_isc_tel_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_telecom"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_telecom"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_tel_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_telecom"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_telecom"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Combustibles Fósiles -->
<record id="do_tcl_isc_comb_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_combustibles_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_comb_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_combustibles_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isc_avtur_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_avtur_65"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_avtur_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_avtur_65"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isc_fuel_rd2_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_fuel_rd2_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_isc_ins_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_ret_insurance"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isc_insurance_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_isc_ins_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_ret_insurance"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isc_insurance_100"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Vehículos -->
<record id="do_tcl_isc_veh_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_vehiculos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_vehiculos"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_veh_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_vehiculos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_vehiculos"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- CDT INDOTEL -->
<record id="do_tcl_cdt_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_cdt"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_cdt_indotel"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_cdt_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_cdt"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_cdt_indotel"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- Propina Legal -->
<record id="do_tcl_prop_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_tip"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_propina_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_prop_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_tip"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_propina_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- Impuesto Cheques y Transferencias -->
<record id="do_tcl_chq_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_checks"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_cheques_015"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_chq_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_checks"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_cheques_015"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_chq020_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_checks_020"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_cheques_020"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_chq020_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_checks_020"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_cheques_020"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- Impuesto Mínimo a los Activos -->
<record id="do_tcl_act_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_assets"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_activos_1"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_act_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_assets"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_activos_1"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- Impuesto sobre Transferencia Inmobiliaria -->
<record id="do_tcl_iti_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_iti"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_iti_3"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_iti_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_others_iti"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_iti_3"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
</data>
</tryton>