From 6b142e3142683bc1bac9be30b43abb526c1d580a Mon Sep 17 00:00:00 2001
From: "Pedro M. Baeza" <pedro.baeza@tecnativa.com>
Date: Tue, 16 Mar 2021 08:14:10 +0000
Subject: [PATCH] =?UTF-8?q?[IMP]=20l10n=5Fes:=20Add=20taxes=20for=20'Reten?=
 =?UTF-8?q?ci=C3=B3n=2024%'?=
MIME-Version: 1.0
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In https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/Retenciones/Cuadro_informativo_tipos_de_retencion_aplicables__2020_.shtml
we can check that this retention fee is applied for
'Rendimientos del art. 75.2.b): cesión derecho de imagen   (art. 101.1 RIRPF)'

It's not the regular retention, but there are cases where it can be
used, so we need to support it the same as others.

closes odoo/odoo#68953

X-original-commit: 192654675f4a87a62c17b501d7da0c0ee57f61cf
Signed-off-by: Josse Colpaert <jco@openerp.com>
---
 addons/l10n_es/data/account_data.xml          |   3 +
 .../account_fiscal_position_template_data.xml | 212 ++++++++++++++++++
 addons/l10n_es/data/account_tax_data.xml      |  71 ++++++
 3 files changed, 286 insertions(+)

diff --git a/addons/l10n_es/data/account_data.xml b/addons/l10n_es/data/account_data.xml
index 85838721ff2..d10a8b98891 100644
--- a/addons/l10n_es/data/account_data.xml
+++ b/addons/l10n_es/data/account_data.xml
@@ -57,6 +57,9 @@
         <record id="tax_group_retenciones_21" model="account.tax.group">
             <field name="name">Retenciones 21%</field>
         </record>
+        <record id="tax_group_retenciones_24" model="account.tax.group">
+            <field name="name">Retenciones 24%</field>
+        </record>
         <record id="tax_group_iva_10-5" model="account.tax.group">
             <field name="name">IVA 10,5% REAGYP</field>
         </record>
diff --git a/addons/l10n_es/data/account_fiscal_position_template_data.xml b/addons/l10n_es/data/account_fiscal_position_template_data.xml
index 2ddaeaa2797..61f786ff38b 100644
--- a/addons/l10n_es/data/account_fiscal_position_template_data.xml
+++ b/addons/l10n_es/data/account_fiscal_position_template_data.xml
@@ -118,6 +118,11 @@
             <field name="chart_template_id" ref="account_chart_template_common"/>
         </record>
 
+        <record id="fp_irpf24" model="account.fiscal.position.template">
+            <field name="name">Retención IRPF 24%</field>
+            <field name="chart_template_id" ref="account_chart_template_common"/>
+        </record>
+
         <record id="fp_irpf20a" model="account.fiscal.position.template">
             <field name="name">Retención 20% arrendamientos</field>
             <field name="chart_template_id" ref="account_chart_template_common"/>
@@ -1914,6 +1919,213 @@
             <field name="tax_dest_id" ref="account_tax_template_p_irpf20"/>
         </record>
 
+        <!-- Retenciones IRPF 24% -->
+
+        <record id="fptt_irpf24sale_21b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva21b"/>
+        </record>
+        <record id="fptt_irpf24sale_21b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_21isp"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva21isp"/>
+        </record>
+        <record id="fptt_irpf24sale_21isp_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21isp"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_21s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva21s"/>
+        </record>
+        <record id="fptt_irpf24sale_21s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva21s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_10b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva10b"/>
+        </record>
+        <record id="fptt_irpf24sale_10b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva10b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_10s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva10s"/>
+        </record>
+        <record id="fptt_irpf24sale_10s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva10s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_4b"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva4b"/>
+        </record>
+        <record id="fptt_irpf24sale_4b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva4b"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_4s"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva4s"/>
+        </record>
+        <record id="fptt_irpf24sale_4s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva4s"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_ex"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0"/>
+        </record>
+        <record id="fptt_irpf24sale_ex_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24sale_0_ns"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_iva0_ns"/>
+        </record>
+        <record id="ptt_irpf24sale_0_ns_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_s_iva0_ns"/>
+            <field name="tax_dest_id" ref="account_tax_template_s_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_21b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva21_bc"/>
+        </record>
+        <record id="fptt_irpf24_21b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva21_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_21s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva21_sc"/>
+        </record>
+        <record id="fptt_irpf24_21s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva21_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_10b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva10_bc"/>
+        </record>
+        <record id="fptt_irpf24_10b_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva10_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_10s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva10_sc"/>
+        </record>
+        <record id="fptt_irpf24_10s_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva10_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_4b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva4_bc"/>
+        </record>
+        <record id="fptt_irpf24_4b_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva4_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_4s" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva4_sc"/>
+        </record>
+        <record id="fptt_irpf24_4s_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva4_sc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24_0" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_bc"/>
+        </record>
+        <record id="fptt_irpf24_0_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_bc"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24purchase_0_ns_b" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns_b"/>
+        </record>
+        <record id="fptt_irpf24purchase_0_ns_b_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns_b"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+        <record id="fptt_irpf24purchase_0_ns"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_iva0_ns"/>
+        </record>
+        <record id="fptt_irpf24purchase_0_ns_2"
+            model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fp_irpf24"/>
+            <field name="tax_src_id" ref="account_tax_template_p_iva0_ns"/>
+            <field name="tax_dest_id" ref="account_tax_template_p_irpf24"/>
+        </record>
+
         <!-- Retenciones IRPF 15% -->
 
         <record id="fptt_irpf15sale_21b"
diff --git a/addons/l10n_es/data/account_tax_data.xml b/addons/l10n_es/data/account_tax_data.xml
index dabe3167996..b1d69c806a6 100644
--- a/addons/l10n_es/data/account_tax_data.xml
+++ b/addons/l10n_es/data/account_tax_data.xml
@@ -2584,6 +2584,43 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_p_irpf24" model="account.tax.template">
+        <field name="type_tax_use">purchase</field>
+        <field name="name">Retenciones IRPF 14%</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="-24"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_retenciones_24"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_111_08')],
+            }),
+
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_4751'),
+                'tag_ids': [ref('mod_111_09')],
+            }),
+
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'tag_ids': [ref('mod_111_08')],
+            }),
+
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_4751'),
+                'tag_ids': [ref('mod_111_09')],
+            }),
+        ]"/>
+    </record>
     <record id="account_tax_template_s_irpf20" model="account.tax.template">
         <field name="description">Retención 20%</field>
         <field name="type_tax_use">sale</field>
@@ -2652,6 +2689,40 @@
             }),
         ]"/>
     </record>
+    <record id="account_tax_template_s_irpf24" model="account.tax.template">
+        <field name="description">Retención 24%</field>
+        <field name="type_tax_use">sale</field>
+        <field name="name">Retenciones a cuenta IRPF 24%</field>
+        <field name="chart_template_id" ref="l10n_es.account_chart_template_common"/>
+        <field name="amount" eval="-24"/>
+        <field name="amount_type">percent</field>
+        <field name="tax_group_id" ref="tax_group_retenciones_24"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+            }),
+
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_473'),
+            }),
+
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+            }),
+
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('l10n_es.account_common_473'),
+            }),
+        ]"/>
+    </record>
     <record id="account_tax_template_p_iva12_agr" model="account.tax.template">
         <field name="description"/> <!-- for resetting the value on existing DBs -->
         <field name="type_tax_use">purchase</field>