[ADD] l10n_ec: New taxes for Ecuador, March 2024

- Add new tax groups for VAT at 5%, 13%, and 15%
- Add taxes of 5% and 15%
- Archive VAT taxes of 5% in sales and 12%
- Configure tax group accounts for the new tax groups
- Add new foreign account tax position tax template at 15% VAT
- Add default company configuration for sale and purchase taxes, with new 15% tax

closes odoo/odoo#159596

Related: odoo/enterprise#59788
Signed-off-by: Josse Colpaert <jco@odoo.com>

addons/l10n_ec/__manifest__.py

@@ -3,7 +3,7 @@
     'name': 'Ecuadorian Accounting',
     'icon': '/account/static/description/l10n.png',
     'countries': ['ec'],
-    'version': '3.6',
+    'version': '3.7',
     'description': """
 Functional
 ----------

addons/l10n_ec/data/template/account.fiscal.position-ec.csv

@@ -1,6 +1,8 @@
 "id","sequence","name","auto_apply","vat_required","country_id","tax_ids/tax_src_id","tax_ids/tax_dest_id","name@es"
 "fp_local","10","National regime","1","1","base.ec","","","Régimen nacional"
-"fp_foreign","20","Foreign regime","1","1","","tax_vat_411_goods","tax_vat_417","Régimen extranjero"
+"fp_foreign","20","Foreign regime","1","1","","tax_vat_15_411_goods","tax_vat_417","Régimen extranjero"
+"","","","","","","tax_vat_15_411_services","tax_vat_417"
+"","","","","","","tax_vat_411_goods","tax_vat_417"
 "","","","","","","tax_vat_411_services","tax_vat_417"
 "","","","","","","tax_vat_415_goods","tax_vat_417"
 "","","","","","","tax_vat_415_services","tax_vat_417"

addons/l10n_ec/data/template/account.tax.group-ec.csv

@@ -1,8 +1,11 @@
 "id","name","l10n_ec_type","sequence","country_id","tax_payable_account_id","tax_receivable_account_id","name@es"
 "tax_group_ice","Special Consumptions (ICE)","ice","60","base.ec","ec_ice_tax_deduction","ec_ice_tax_deduction","Consumos Especiales (ICE)"
+"tax_group_vat_05","VAT 5%","vat05","3","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 5%"
 "tax_group_vat_08","VAT 8%","vat08","5","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 8%"
 "tax_group_vat_12","VAT 12%","vat12","10","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 12%"
+"tax_group_vat_13","VAT 13%","vat13","15","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 13%"
 "tax_group_vat14","VAT 14%","vat14","20","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 14%"
+"tax_group_vat_15","VAT 15%","vat15","25","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 15%"
 "tax_group_vat0","VAT 0%","zero_vat","30","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA 0%"
 "tax_group_vat_not_charged","Non-Subject VAT","not_charged_vat","40","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","IVA no cobrado"
 "tax_group_vat_exempt","Exempt VAT","exempt_vat","50","base.ec","ec_vat_tax_deduction","ec_vat_tax_credit","Exento de IVA"

addons/l10n_ec/models/account_tax_group.py

@@ -4,9 +4,12 @@
 from odoo import fields, models
 
 _TYPE_EC = [
+    ("vat05", "VAT 5%"),
     ("vat08", "VAT 8%"),
     ("vat12", "VAT 12%"),
+    ("vat13", "VAT 13%"),
     ("vat14", "VAT 14%"),
+    ("vat15", "VAT 15%"),
     ("zero_vat", "VAT 0%"),
     ("not_charged_vat", "VAT Not Charged"),
     ("exempt_vat", "VAT Exempt"),

addons/l10n_ec/models/template_ec.py

@@ -34,8 +34,8 @@ class AccountChartTemplate(models.AbstractModel):
                 'account_journal_early_pay_discount_gain_account_id': 'ec_early_pay_discount_gain',
                 'default_cash_difference_income_account_id': 'ec_income_cash_difference',
                 'default_cash_difference_expense_account_id': 'ec_expense_cash_difference',
-                'account_sale_tax_id': 'tax_vat_411_goods',
-                'account_purchase_tax_id': 'tax_vat_510_sup_01',
+                'account_sale_tax_id': 'tax_vat_15_411_goods',
+                'account_purchase_tax_id': 'tax_vat_15_510_sup_01',
             },
         }