- In 2024 the SRI changes income withholding taxes. We update minor data and create new taxes for the new percentages
closesodoo/odoo#157901
X-original-commit: c853409664e56a457e9e2619f43b9b4214da9820
Signed-off-by: Josse Colpaert <jco@odoo.com>
"tax_withhold_profit_303","10% 303","none","percent","70","-10","303 10% Professional Fees and Other Payments for Services Related to the Professional Degree","303","353","tax_group_withhold_income_purchase","303","","base","invoice","+303 (Reporte 103)","","303 10% Honorarios Profesionales y Demás Pagos por Servicios Relacionados con el Titulo Profesional","303","303"
"tax_withhold_profit_303","10% 303","none","percent","70","-10","303 10% Professional Fees and Other Payments for Services Related to the Professional Degree","303","353","tax_group_withhold_income_purchase","303","","base","invoice","+303 (Reporte 103)","","303 10% Honorarios Profesionales y Demás Pagos por Servicios Relacionados con el Titulo Profesional","303","303","True"
"tax_withhold_profit_304","8% 304","none","percent","70","-8","304 8% Services Predominantly Intellectual Services not Related to Professional Degree","304","354","tax_group_withhold_income_purchase","304","","base","invoice","+304 (Reporte 103)","","304 8% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304","304"
"tax_withhold_profit_304","8% 304","none","percent","70","-8","304 8% Services Predominantly Intellectual Services not Related to Professional Degree","304","354","tax_group_withhold_income_purchase","304","","base","invoice","+304 (Reporte 103)","","304 8% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304","304","False"
"tax_withhold_profit_304A","8% 304a","none","percent","70","-8","304a 8% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title","304","354","tax_group_withhold_income_purchase","304A","","base","invoice","+304 (Reporte 103)","","304A 8% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304","304"
"tax_withhold_profit_304A","8% 304a","none","percent","70","-8","304a 8% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title","304","354","tax_group_withhold_income_purchase","304A","","base","invoice","+304 (Reporte 103)","","304A 8% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304","304","False"
"tax_withhold_profit_304B","8% 304b","none","percent","70","-8","304b 8% Payments to Notaries and Property and Commercial Registrars for their Activities as Such","304","354","tax_group_withhold_income_purchase","304B","","base","invoice","+304 (Reporte 103)","","304B 8% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304","304"
"tax_withhold_profit_304B","8% 304b","none","percent","70","-8","304b 8% Payments to Notaries and Property and Commercial Registrars for their Activities as Such","304","354","tax_group_withhold_income_purchase","304B","","base","invoice","+304 (Reporte 103)","","304B 8% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304","304","False"
"tax_withhold_profit_304C","8% 304c","none","percent","70","-8","304c 8% Payments to Athletes, Coaches, Referees, Members of the Coaching Staff for their Activities as Such","304","354","tax_group_withhold_income_purchase","304C","","base","invoice","+304 (Reporte 103)","","304C 8% Pagos a Deportistas, Entrenadores, Arbitros, Miembros del Cuerpo Tecnico por sus Actividades Ejercidas Como Tales","304","304"
"tax_withhold_profit_304C","8% 304c","none","percent","70","-8","304c 8% Payments to Athletes, Coaches, Referees, Members of the Coaching Staff for their Activities as Such","304","354","tax_group_withhold_income_purchase","304C","","base","invoice","+304 (Reporte 103)","","304C 8% Pagos a Deportistas, Entrenadores, Arbitros, Miembros del Cuerpo Tecnico por sus Actividades Ejercidas Como Tales","304","304","True"
"tax_withhold_profit_304D","8% 304d","none","percent","70","-8","304d 8% Payments to Artists for their Activities as Performers","304","354","tax_group_withhold_income_purchase","304D","","base","invoice","+304 (Reporte 103)","","304D 8% Pagos a Artistas por sus Actividades Ejercidas Como Tales","304","304"
"tax_withhold_profit_304D","8% 304d","none","percent","70","-8","304d 8% Payments to Artists for their Activities as Performers","304","354","tax_group_withhold_income_purchase","304D","","base","invoice","+304 (Reporte 103)","","304D 8% Pagos a Artistas por sus Actividades Ejercidas Como Tales","304","304","True"
"tax_withhold_profit_304E","8% 304e","none","percent","70","-8","304e 8% Fees and Other Payments for Teaching Services","304","354","tax_group_withhold_income_purchase","304E","","base","invoice","+304 (Reporte 103)","","304E 8% Honorarios y Demas Pagos por Servicios de Docencia","304","304"
"tax_withhold_profit_304E","8% 304e","none","percent","70","-8","304e 8% Fees and Other Payments for Teaching Services","304","354","tax_group_withhold_income_purchase","304E","","base","invoice","+304 (Reporte 103)","","304E 8% Honorarios y Demas Pagos por Servicios de Docencia","304","304","True"
"tax_withhold_profit_308","10% 308","none","percent","70","-10","308 10% Use or Exploitation of Image or Reputation","308","358","tax_group_withhold_income_purchase","308","","base","invoice","+308 (Reporte 103)","","308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre","308","308"
"tax_withhold_profit_308","10% 308","none","percent","70","-10","308 10% Use or Exploitation of Image or Reputation (Natural Persons,Corporations,'Influencers')","308","358","tax_group_withhold_income_purchase","308","","base","invoice","+308 (Reporte 103)","","308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre (Personas Naturales,Sociedades,'Influencers')","308","308","True"
"tax_withhold_profit_309","1.75% 309","none","percent","70","-1.75","309 1.75% Services Rendered by Media and Advertising Agencies","309","359","tax_group_withhold_income_purchase","309","","base","invoice","+309 (Reporte 103)","","309 1.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309","309"
"tax_withhold_profit_309","1.75% 309","none","percent","70","-1.75","309 1.75% Services Rendered by Media and Advertising Agencies","309","359","tax_group_withhold_income_purchase","309","","base","invoice","+309 (Reporte 103)","","309 1.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309","309","False"
"tax_withhold_profit_310","1% 310","none","percent","70","-1","310 1% Private Passenger Transportation Service or Public or Private Transportation of Cargo","310","360","tax_group_withhold_income_purchase","310","","base","invoice","+310 (Reporte 103)","","310 1% Servicio de Transporte Privado de Pasajeros o Transporte Publico o Privado de Carga","310","310"
"tax_withhold_profit_310","1% 310","none","percent","70","-1","310 1% Private Passenger Transportation Service or Public or Private Transportation of Cargo","310","360","tax_group_withhold_income_purchase","310","","base","invoice","+310 (Reporte 103)","","310 1% Servicio de Transporte Privado de Pasajeros o Transporte Publico o Privado de Carga","310","310","True"
"tax_withhold_profit_311","2% 311","none","percent","70","-2","311 2% For Payments Through Purchase Settlement (Cultural or Rustic Level)","311","361","tax_group_withhold_income_purchase","311","","base","invoice","+311 (Reporte 103)","","311 2% Por Pagos a Traves de Liquidacion de Compra (nivel cultural o rusticidad)","311","311"
"tax_withhold_profit_311","2% 311","none","percent","70","-2","311 2% For Payments Through Purchase Settlement (Cultural or Rustic Level)","311","361","tax_group_withhold_income_purchase","311","","base","invoice","+311 (Reporte 103)","","311 2% Por Pagos a Traves de Liquidacion de Compra (nivel cultural o rusticidad)","311","311","True"
"tax_withhold_profit_312","1.75% 312","none","percent","70","-1.75","312 1.75% Transfer of Tangible Movable Property of a Tangible Nature","312","362","tax_group_withhold_income_purchase","312","","base","invoice","+312 (Reporte 103)","","312 1.75% Transferencia de Bienes Muebles de Naturaleza Corporal","312","312"
"tax_withhold_profit_312","1.75% 312","none","percent","70","-1.75","312 1.75% Transfer of Tangible Movable Property of a Tangible Nature","312","362","tax_group_withhold_income_purchase","312","","base","invoice","+312 (Reporte 103)","","312 1.75% Transferencia de Bienes Muebles de Naturaleza Corporal","312","312","True"
"tax_withhold_profit_312A","1% 312a","none","percent","70","-1","312a 1% Purchase of Goods of Agricultural, Poultry, Livestock, Beekeeping, Rabbit, Bio-aquatic, and Forestry Origin","312","362","tax_group_withhold_income_purchase","312A","","base","invoice","+312 (Reporte 103)","","312A 1% Compra de Bienes de Origen Agricola, Avicola, Pecuario, Apicola, Cunicula, Bioacuatico, y Forestal"," 312","312"
"tax_withhold_profit_312A","1% 312a","none","percent","70","-1","3 312a 1% Purchases from the Producer: of Goods of Bio-aquatic, Forestry Origin and Those Described in Art.27.1 of LRTI","312","362","tax_group_withhold_income_purchase","312A","","base","invoice","+312 (Reporte 103)","","312A 1% Compras al Productor: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI"," 312","312","True"
"tax_withhold_profit_314A","8% 314a","none","percent","70","-8","314a 8% Royalties From Franchises Under The Intellectual Property Law - Payment to Individuals","314","364","tax_group_withhold_income_purchase","314A","","base","invoice","+314 (Reporte 103)","","314A 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Personas Naturales","314","314"
"tax_withhold_profit_314A","8% 314a","none","percent","70","-8","314a 8% Royalties From Franchises Under The Intellectual Property Law - Payment to Individuals","314","364","tax_group_withhold_income_purchase","314A","","base","invoice","+314 (Reporte 103)","","314A 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Personas Naturales","314","314","False"
"tax_withhold_profit_314B","8% 314b","none","percent","70","-8","314b 8% Royalties, Copyrights, Trademarks, Patents and Similar in Accordance with the Intellectual Property Law - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314B","","base","invoice","+314 (Reporte 103)","","314B 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Personas Naturales","314","314"
"tax_withhold_profit_314B","8% 314b","none","percent","70","-8","314b 8% Royalties, Copyrights, Trademarks, Patents and Similar in Accordance with the Intellectual Property Law - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314B","","base","invoice","+314 (Reporte 103)","","314B 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Personas Naturales","314","314","False"
"tax_withhold_profit_314C","8% 314c","none","percent","70","-8","314c 8% Royalties from Franchises in Accordance with Intellectual Property Law - Payment to Corporations","314","364","tax_group_withhold_income_purchase","314C","","base","invoice","+314 (Reporte 103)","","314C 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Sociedades","314","314"
"tax_withhold_profit_314C","8% 314c","none","percent","70","-8","314c 8% Royalties from Franchises in Accordance with Intellectual Property Law - Payment to Corporations","314","364","tax_group_withhold_income_purchase","314C","","base","invoice","+314 (Reporte 103)","","314C 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Sociedades","314","314","False"
"tax_withhold_profit_314D","8% 314d","none","percent","70","-8","314d 8% Royalties, Copyrights, Trademarks, Patents and Similar Under Intellectual Property law - Payment to Companies","314","364","tax_group_withhold_income_purchase","314D","","base","invoice","+314 (Reporte 103)","","314D 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Sociedades","314","314"
"tax_withhold_profit_314D","8% 314d","none","percent","70","-8","314d 8% Royalties, Copyrights, Trademarks, Patents and Similar Under Intellectual Property law - Payment to Companies","314","364","tax_group_withhold_income_purchase","314D","","base","invoice","+314 (Reporte 103)","","314D 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Sociedades","314","314","False"
"tax_withhold_profit_319","1.75% 319","none","percent","70","-1.75","319 1.75% Lease Payments (Provided by Companies), Including the Option to Purchase","319","369","tax_group_withhold_income_purchase","319","","base","invoice","+319 (Reporte 103)","","319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra","319","319"
"tax_withhold_profit_319","1.75% 319","none","percent","70","-1.75","319 1.75% Lease Payments (Provided by Companies), Including the Option to Purchase","319","369","tax_group_withhold_income_purchase","319","","base","invoice","+319 (Reporte 103)","","319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra","319","319","False"
"tax_withhold_profit_320","8% 320","none","percent","70","-8","320 8% For Lease of Real Estate","320","370","tax_group_withhold_income_purchase","320","","base","invoice","+320 (Reporte 103)","","320 8% Por Arrendamiento Bienes Inmuebles","320","320"
"tax_withhold_profit_319_2","2% 319","none","percent","70","-2","319 2% Commercial Lease Fees (Loaned by Companies), Including the Purchase Option","319","369","tax_group_withhold_income_purchase","319","","base","invoice","+319 (Reporte 103)","","319 2% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra","319","319","True"
"tax_withhold_profit_320","8% 320","none","percent","70","-8","320 8% For Lease of Real Estate","320","370","tax_group_withhold_income_purchase","320","","base","invoice","+320 (Reporte 103)","","320 8% Por Arrendamiento Bienes Inmuebles","320","320","False"
"tax_withhold_profit_322","1.75% 322","none","percent","70","-1.75","322 1.75% Insurance and Reinsurance (Premiums and Cessions)","322","372","tax_group_withhold_income_purchase","322","","base","invoice","+322 (Reporte 103)","","322 1.75% Seguros y Reaseguros (Primas y Cesiones) 1.75%","322","322"
"tax_withhold_profit_322","1.75% 322","none","percent","70","-1.75","322 1.75% Insurance and Reinsurance (Premiums and Cessions)","322","372","tax_group_withhold_income_purchase","322","","base","invoice","+322 (Reporte 103)","","322 1.75% Seguros y Reaseguros (Primas y Cesiones) 1.75%","322","322","False"
"tax_withhold_profit_332","0% 332","none","percent","70","0","332 0% Other Purchases of Goods and Services not Subject to Withholding Tax","332","","tax_group_withhold_income_purchase","332","","base","invoice","+332 (Reporte 103)","","332 0% Otras Compras de Bienes y Servicios No Sujetas a Retencion","332","332"
"tax_withhold_profit_332","0% 332","none","percent","70","0","332 0% Other Purchases of Goods and Services not Subject to Withholding Tax","332","","tax_group_withhold_income_purchase","332","","base","invoice","+332 (Reporte 103)","","332 0% Otras Compras de Bienes y Servicios No Sujetas a Retencion","332","332","True"
"tax_withhold_profit_332A","0% 332a","none","percent","70","0","332a 0% Disposal of Rights Representing Capital and Other Exempted Rights (may 2016)","332","","tax_group_withhold_income_purchase","332A","","base","invoice","+332 (Reporte 103)","","332A 0% Enajenacion de Derechos Representativos de Capital y Otros Derechos Exentos (mayo 2016)","332","332"
"tax_withhold_profit_332A","0% 332a","none","percent","70","0","332a 0% Disposal of Rights Representing Capital and Other Exempted Rights (may 2016)","332","","tax_group_withhold_income_purchase","332A","","base","invoice","+332 (Reporte 103)","","332A 0% Enajenacion de Derechos Representativos de Capital y Otros Derechos Exentos (mayo 2016)","332","332","True"
"tax_withhold_profit_332B","0% 332b","none","percent","70","0","332b 0% Purchase of Real Estate","332","","tax_group_withhold_income_purchase","332B","","base","invoice","+332 (Reporte 103)","","332B 0% Compra de Bienes Inmuebles","332","332"
"tax_withhold_profit_332B","0% 332b","none","percent","70","0","332b 0% Purchase of Real Estate","332","","tax_group_withhold_income_purchase","332B","","base","invoice","+332 (Reporte 103)","","332B 0% Compra de Bienes Inmuebles","332","332","True"
"tax_withhold_profit_332D","0% 332d","none","percent","70","0","332d 0% Payments in the Country for the Transportation of Passengers or International Transportation of Cargo, to National or Foreign Aviation or Maritime Companies","332","","tax_group_withhold_income_purchase","332D","","base","invoice","+332 (Reporte 103)","","332D 0% Pagos en el Pais por Transporte de Pasajeros o Transporte Internacional de Carga, a Compañias Nacionales o Extranjeras de Aviacion o Maritimas","332","332"
"tax_withhold_profit_332D","0% 332d","none","percent","70","0","332d 0% Payments in the Country for the Transportation of Passengers or International Transportation of Cargo, to National or Foreign Aviation or Maritime Companies","332","","tax_group_withhold_income_purchase","332D","","base","invoice","+332 (Reporte 103)","","332D 0% Pagos en el Pais por Transporte de Pasajeros o Transporte Internacional de Carga, a Compañias Nacionales o Extranjeras de Aviacion o Maritimas","332","332","True"
"tax_withhold_profit_332I","0% 332i","none","percent","70","0","332i 0% Payments Through Debit Agreements (ifi`s Customers)","332","","tax_group_withhold_income_purchase","332I","","base","invoice","+332 (Reporte 103)","","332I 0% Pagos a Través de Convenios de Débito (clientes ifi`s)","332","332"
"tax_withhold_profit_332I","0% 332i","none","percent","70","0","332i 0% Payments Through Debit Agreements (ifi`s Customers)","332","","tax_group_withhold_income_purchase","332I","","base","invoice","+332 (Reporte 103)","","332I 0% Pagos a Través de Convenios de Débito (clientes ifi`s)","332","332","True"
"tax_withhold_profit_343A","1% 343a","none","percent","70","-1","343a 1% for electric energy","343","393","tax_group_withhold_income_purchase","343A","","base","invoice","+343 (Reporte 103)","","343A 1% Por Energia Electrica","343","343"
"tax_withhold_profit_343A","1% 343a","none","percent","70","-1","343a 1% for electric energy","343","393","tax_group_withhold_income_purchase","343A","","base","invoice","+343 (Reporte 103)","","343A 1% Por Energia Electrica","343","343","True"
"tax_withhold_profit_343B","1% 343b","none","percent","70","-1","343b 1% For Construction Activities of Real Estate"," Urbanization"," Land Development or Similar Activities","tax_group_withhold_income_purchase","343B","","base","invoice","+343 (Reporte 103)","","343B 1% Por Actividades de Construccion de Obra Material Inmueble, Urbanizacion, Lotizacion o Actividades Similares","343","343"
"tax_withhold_profit_343B","1% 343b","none","percent","70","-1","343b 1% For Construction Activities of Real Estate"," Urbanization"," Land Development or Similar Activities","tax_group_withhold_income_purchase","343B","","base","invoice","+343 (Reporte 103)","","343B 1% Por Actividades de Construccion de Obra Material Inmueble, Urbanizacion, Lotizacion o Actividades Similares","343","343","True"
"tax_withhold_profit_3440","2.75% 3440","none","percent","70","-2.75","3440-344 2.75% Other Withholdings 2.75% Applicable","344","394","tax_group_withhold_income_purchase","3440","","base","invoice","+344 (Reporte 103)","","3440-344 2.75% Otras Retenciones Aplicables el 2,75%","3440","3440"
"tax_withhold_profit_346","1.75% 346","none","percent","70","-1.75","346 1.75% Microenterprises (Other Withholdings Applicable to Other Percentages)","346","396","tax_group_withhold_income_purchase","346","","base","invoice","+346 (Reporte 103)","","346 1.75% Microempresas (Otras retenciones aplicables a otros porcentajes)","346","346"
"tax_withhold_profit_3440","2.75% 3440","none","percent","70","-2.75","3440-344 2.75% Other Withholdings 2.75% Applicable","3440","3940","tax_group_withhold_income_purchase","3440","","base","invoice","+3440 (Reporte 103)","","3440-344 2.75% Otras Retenciones Aplicables el 2,75%","3440","3440","True"
"tax_withhold_profit_346","1.75% 346","none","percent","70","-1.75","346 1.75% Microenterprises (Other Withholdings Applicable to Other Percentages)","346","396","tax_group_withhold_income_purchase","346","","base","invoice","+346 (Reporte 103)","","346 1.75% Microempresas (Otras retenciones aplicables a otros porcentajes)","346","346","True"
"tax_withhold_profit_509_411","22% 509-411","none","percent","70","-22","509-411 22% Payment Abroad - Royalties, Copyrights, Trademarks, Patents and the Like (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","509","","base","invoice","+411 (Reporte 103)","","509-411 22% Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Con Convenio de Doble Tributación)","411","411"
"tax_withhold_profit_509_411","22% 509-411","none","percent","70","-22","509-411 22% Payment Abroad - Royalties, Copyrights, Trademarks, Patents and the Like (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","509","","base","invoice","+411 (Reporte 103)","","509-411 22% Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Con Convenio de Doble Tributación)","411","411","True"
"tax_withhold_profit_509_422","22% 509-422","none","percent","70","-22","509-422 Payment Abroad - Royalties, Copyrights, Trademarks, Patents and Similar (Without Double Taxation Agreement)","422","472","tax_group_withhold_income_purchase","509","","base","invoice","+422 (Reporte 103)","","509-422 Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Sin Convenio de Doble Tributación)","422","422"
"tax_withhold_profit_509_422","22% 509-422","none","percent","70","-22","509-422 Payment Abroad - Royalties, Copyrights, Trademarks, Patents and Similar (Without Double Taxation Agreement)","422","472","tax_group_withhold_income_purchase","509","","base","invoice","+422 (Reporte 103)","","509-422 Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Sin Convenio de Doble Tributación)","422","422","True"
"tax_withhold_profit_520D_411","22% 520d-411","none","percent","70","-22","520d-411 22% Payment Abroad - Commissions on Exports and Inbound Tourism Promotion (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","520D","","base","invoice","+411 (Reporte 103)","","520D-411 22% Pago al Exterior - Comisiones por Exportaciones y Por Promocion de Turismo Receptivo (Con Convenio de Doble Tributación)","411","411"
"tax_withhold_profit_520D_411","22% 520d-411","none","percent","70","-22","520d-411 22% Payment Abroad - Commissions on Exports and Inbound Tourism Promotion (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","520D","","base","invoice","+411 (Reporte 103)","","520D-411 22% Pago al Exterior - Comisiones por Exportaciones y Por Promocion de Turismo Receptivo (Con Convenio de Doble Tributación)","411","411","True"
"tax_withhold_profit_522A_410","22% 522a-410","none","percent","70","-22","522a-410 22% Foreign Payment - Technical, Administrative or Consulting Services and Royalties with Double Taxation Agreement (With Double Taxation Agreement)","410","460","tax_group_withhold_income_purchase","522A","","base","invoice","+410 (Reporte 103)","","522A-410 22% Pago al Exterior - Servicios Tecnicos, Administrativos o de Consultoria y Regalias (Con Convenio de Doble Tributación)","410","410"
"tax_withhold_profit_522A_410","22% 522a-410","none","percent","70","-22","522a-410 22% Foreign Payment - Technical, Administrative or Consulting Services and Royalties with Double Taxation Agreement (With Double Taxation Agreement)","410","460","tax_group_withhold_income_purchase","522A","","base","invoice","+410 (Reporte 103)","","522A-410 22% Pago al Exterior - Servicios Tecnicos, Administrativos o de Consultoria y Regalias (Con Convenio de Doble Tributación)","410","410","True"
"income_tax_withholding_302","22% 302 WH","none","percent","70","-22","302 In a Dependency Relationship that Exceeds or Not the Deductible Base","302","352","tax_group_withhold_income_purchase","352","100","base","invoice","+302 (Reporte 103)","","302 En relación de Dependencia que Supera o no la Base Desgravada","302","352"
"income_tax_withholding_302","22% 302 WH","none","percent","70","-22","302 In a Dependency Relationship that Exceeds or Not the Deductible Base","302","352","tax_group_withhold_income_purchase","352","100","base","invoice","+302 (Reporte 103)","","302 En relación de Dependencia que Supera o no la Base Desgravada","302","352","True"
"tax_withhold_profit_sale_1x100","1% WH","none","percent","70","-1","1% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1% Retenciones de la Fuente","1%","1%"
"tax_withhold_profit_304_10","10% 304","none","percent","70","-10","304 10% Services Predominantly Intellectual Services not Related to Professional Degree","304","354","tax_group_withhold_income_purchase","304","","base","invoice","+304 (Reporte 103)","","304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304","304","True"
"tax_withhold_profit_304A_10","10% 304a","none","percent","70","-10","304a 10% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title","304","354","tax_group_withhold_income_purchase","304A","","base","invoice","+304 (Reporte 103)","","304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304","304","True"
"tax_withhold_profit_304B_10","10% 304b","none","percent","70","-10","304b 10% Payments to Notaries and Property and Commercial Registrars for their Activities as Such","304","354","tax_group_withhold_income_purchase","304B","","base","invoice","+304 (Reporte 103)","","304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304","304","True"
"tax_withhold_profit_304E_10","10% 304e","none","percent","70","-10","304e 10% Fees and Other Payments for Teaching Services","304","354","tax_group_withhold_income_purchase","304E","","base","invoice","+304 (Reporte 103)","","304E 10% Honorarios y Demas Pagos por Servicios de Docencia","304","304","False"
"tax_withhold_profit_309_2_75","2.75% 309","none","percent","70",-2.75,"309 2.75% Services Rendered by Media and Advertising Agencies","309","359","tax_group_withhold_income_purchase","309","","base","invoice","+309 (Reporte 103)","","309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309","309","True"
"tax_withhold_profit_312C","1.75% 312c","none","percent","70","-1.75","312c 1.75% Purchases from the Marketer: of Goods of Bio-aquatic, Forest and those described in Art.27.1 of LRTI","312","362","tax_group_withhold_income_purchase","312C","","base","invoice","+312 (Reporte 103)","","312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI","312","312","True"
"tax_withhold_profit_314A_10","10% 314a","none","percent","70","-10","314a 10% Royalties for Franchises under the INGENIOS Code (COESCCI) - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314A","","base","invoice","+314 (Reporte 103)","","314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales","314","314","True"
"tax_withhold_profit_314B_10","10% 314b","none","percent","70","-10","314b 10% Royalties, Copyrights, Brands, Patents and Similar according to the INGENIOS Code (COESCCI) - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314B","","base","invoice","+314 (Reporte 103)","","314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales","314","314","True"
"tax_withhold_profit_314C_10","10% 314c","none","percent","70","-10","314c 10% Royalties on account of Franchises under the INGENIOS Code (COESCCI) - Payment to Companies","314","364","tax_group_withhold_income_purchase",314C,"","base","invoice","+314 (Reporte 103)","","314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades","314","314","True"
"tax_withhold_profit_314D_10","10% 314d","none","percent","70","-10","314d 10% Royalties, Copyrights, Trademarks, Patents and Similar according to the INGENIOS Code (COESCCI)","314","364","tax_group_withhold_income_purchase",314D,"","base","invoice","+314 (Reporte 103)","","314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)","314","314","True"
"tax_withhold_profit_320_10","10% 320","none","percent","70","-10","320 10% For Lease of Real Estate","320","370","tax_group_withhold_income_purchase","320","","base","invoice","+320 (Reporte 103)","","320 10% Por Arrendamiento Bienes Inmuebles","320","320","True"
"tax_withhold_profit_322_1","1% 322","none","percent","70","-1","322 1% Insurance and Reinsurance (Premiums and Cessions)","322","372","tax_group_withhold_income_purchase","322","","base","invoice","+322 (Reporte 103)","","322 1% Seguros y Reaseguros (Primas y Cesiones)","322","322","True"
"tax_withhold_profit_323O","1% 323o","none","percent","70","-1","323o 1% Interest and Other Financial Income Paid to Banks and Other Entities Subject to the Control of the Superintendency of Banks and the Popular and Solidarity Economy","323","373","tax_group_withhold_income_purchase","323O","","base","invoice","+323 (Reporte 103)","","323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria","323","323","True"
"tax_withhold_profit_343C","2% 343c","none","percent","70","-2","343c 2% PET Non-Returnable Plastic Bottles Reception","343","393","tax_group_withhold_income_purchase","343C","","base","invoice","+343 (Reporte 103)","","343C 2% Recepción de Botellas Plásticas no Retornables de PET","343","343","True"
"tax_withhold_profit_sale_1x100","1% WH","none","percent","70","-1","1% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1% Retenciones de la Fuente","1%","1%","True"
"tax_withhold_profit_sale_1_75x100","1.75% WH","none","percent","70","-1.75","1.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1.75% Retenciones de la Fuente","1.75%","1.75%"
"tax_withhold_profit_sale_1_75x100","1.75% WH","none","percent","70","-1.75","1.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1.75% Retenciones de la Fuente","1.75%","1.75%","True"
"tax_withhold_profit_sale_2x100","2% WH","none","percent","70","-2","2% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2% Retenciones de la Fuente","2%","2%"
"tax_withhold_profit_sale_2x100","2% WH","none","percent","70","-2","2% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2% Retenciones de la Fuente","2%","2%","True"
"tax_withhold_profit_sale_2_75x100","2.75% WH","none","percent","70","-2.75","2.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2.75% Retenciones de la Fuente","2.75%","2.75%"
"tax_withhold_profit_sale_2_75x100","2.75% WH","none","percent","70","-2.75","2.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2.75% Retenciones de la Fuente","2.75%","2.75%","True"
"tax_withhold_profit_sale_5x100","5% WH","none","percent","70","-5","5% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","5% Retenciones de la Fuente","5%","5%"
"tax_withhold_profit_sale_3x100","3% WH","none","percent","70","-3","3% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","3% Retenciones de la Fuente","3%","3f%","True"
"tax_withhold_profit_sale_5x100","5% WH","none","percent","70","-5","5% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","5% Retenciones de la Fuente","5%","5%","True"
"tax_withhold_profit_sale_8x100","8% WH","none","percent","70","-8","8% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","8% Retenciones de la Fuente","8%","8%"
"tax_withhold_profit_sale_8x100","8% WH","none","percent","70","-8","8% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","8% Retenciones de la Fuente","8%","8%","True"
"tax_withhold_profit_sale_10x100","10% WH","none","percent","70","-10","10% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","10% Retenciones de la Fuente","10%","10%"
"tax_withhold_profit_sale_10x100","10% WH","none","percent","70","-10","10% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","10% Retenciones de la Fuente","10%","10%","True"
"tax_withhold_profit_sale_15x100","15% WH ","none","percent","70","-15","15% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","15% Retenciones de la Fuente","15%","15%"
"tax_withhold_profit_sale_15x100","15% WH ","none","percent","70","-15","15% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","15% Retenciones de la Fuente","15%","15%","True"
"tax_withhold_profit_sale_22x100","22% WH","none","percent","70","-22","22% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","22% Retenciones de la Fuente","22%","22%"
"tax_withhold_profit_sale_22x100","22% WH","none","percent","70","-22","22% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","22% Retenciones de la Fuente","22%","22%","True"
303 10% Professional Fees and Other Payments for Services Related to the Professional Degree
303
353
tax_group_withhold_income_purchase
303
base
invoice
+303 (Reporte 103)
303 10% Honorarios Profesionales y Demás Pagos por Servicios Relacionados con el Titulo Profesional
303
303
True
167
tax
invoice
+353 (Reporte 103)
ret_ir_10x100
168
base
refund
-303 (Reporte 103)
169
tax
refund
-353 (Reporte 103)
ret_ir_10x100
170
tax_withhold_profit_304
8% 304
none
percent
70
-8
304 8% Services Predominantly Intellectual Services not Related to Professional Degree
304
354
tax_group_withhold_income_purchase
304
base
invoice
+304 (Reporte 103)
304 8% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional
304
304
False
171
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
172
base
refund
-304 (Reporte 103)
173
tax
refund
-354 (Reporte 103)
ret_ir_8x100
174
tax_withhold_profit_304A
8% 304a
none
percent
70
-8
304a 8% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title
304
354
tax_group_withhold_income_purchase
304A
base
invoice
+304 (Reporte 103)
304A 8% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional
304
304
False
175
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
176
base
refund
-304 (Reporte 103)
177
tax
refund
-354 (Reporte 103)
ret_ir_8x100
178
tax_withhold_profit_304B
8% 304b
none
percent
70
-8
304b 8% Payments to Notaries and Property and Commercial Registrars for their Activities as Such
304
354
tax_group_withhold_income_purchase
304B
base
invoice
+304 (Reporte 103)
304B 8% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales
304
304
False
179
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
180
base
refund
-304 (Reporte 103)
181
tax
refund
-354 (Reporte 103)
ret_ir_8x100
182
tax_withhold_profit_304C
8% 304c
none
percent
70
-8
304c 8% Payments to Athletes, Coaches, Referees, Members of the Coaching Staff for their Activities as Such
304
354
tax_group_withhold_income_purchase
304C
base
invoice
+304 (Reporte 103)
304C 8% Pagos a Deportistas, Entrenadores, Arbitros, Miembros del Cuerpo Tecnico por sus Actividades Ejercidas Como Tales
304
304
True
183
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
184
base
refund
-304 (Reporte 103)
185
tax
refund
-354 (Reporte 103)
ret_ir_8x100
186
tax_withhold_profit_304D
8% 304d
none
percent
70
-8
304d 8% Payments to Artists for their Activities as Performers
304
354
tax_group_withhold_income_purchase
304D
base
invoice
+304 (Reporte 103)
304D 8% Pagos a Artistas por sus Actividades Ejercidas Como Tales
304
304
True
187
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
188
base
refund
+304 (Reporte 103)
189
tax
refund
+354 (Reporte 103)
ret_ir_8x100
190
tax_withhold_profit_304E
8% 304e
none
percent
70
-8
304e 8% Fees and Other Payments for Teaching Services
304
354
tax_group_withhold_income_purchase
304E
base
invoice
+304 (Reporte 103)
304E 8% Honorarios y Demas Pagos por Servicios de Docencia
304
304
True
191
tax
invoice
+354 (Reporte 103)
ret_ir_8x100
192
base
refund
-304 (Reporte 103)
193
tax
refund
-354 (Reporte 103)
ret_ir_8x100
194
tax_withhold_profit_307
2% 307
none
percent
70
-2
307 2% Services Predominantly Labor Force
307
357
tax_group_withhold_income_purchase
307
base
invoice
+307 (Reporte 103)
307 2% Servicios Predomina Mano de Obra
307
307
True
195
tax
invoice
+357 (Reporte 103)
ret_ir_2x100
196
base
refund
-307 (Reporte 103)
197
tax
refund
-357 (Reporte 103)
ret_ir_2x100
198
tax_withhold_profit_308
10% 308
none
percent
70
-10
308 10% Use or Exploitation of Image or Reputation308 10% Use or Exploitation of Image or Reputation (Natural Persons,Corporations,'Influencers')
308
358
tax_group_withhold_income_purchase
308
base
invoice
+308 (Reporte 103)
308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre (Personas Naturales,Sociedades,'Influencers')
308
308
True
199
tax
invoice
+358 (Reporte 103)
ret_ir_10x100
200
base
refund
-308 (Reporte 103)
201
tax
refund
-358 (Reporte 103)
ret_ir_10x100
202
tax_withhold_profit_309
1.75% 309
none
percent
70
-1.75
309 1.75% Services Rendered by Media and Advertising Agencies
309
359
tax_group_withhold_income_purchase
309
base
invoice
+309 (Reporte 103)
309 1.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad
309
309
False
203
tax
invoice
+359 (Reporte 103)
ret_ir_1_75x100
204
base
refund
-309 (Reporte 103)
205
tax
refund
-359 (Reporte 103)
ret_ir_10x100ret_ir_1_75x100
206
tax_withhold_profit_310
1% 310
none
percent
70
-1
310 1% Private Passenger Transportation Service or Public or Private Transportation of Cargo
310
360
tax_group_withhold_income_purchase
310
base
invoice
+310 (Reporte 103)
310 1% Servicio de Transporte Privado de Pasajeros o Transporte Publico o Privado de Carga
310
310
True
207
tax
invoice
+360 (Reporte 103)
ret_ir_1x100
208
base
refund
-310 (Reporte 103)
209
tax
refund
-360 (Reporte 103)
ret_ir_1x100
210
tax_withhold_profit_311
2% 311
none
percent
70
-2
311 2% For Payments Through Purchase Settlement (Cultural or Rustic Level)
311
361
tax_group_withhold_income_purchase
311
base
invoice
+311 (Reporte 103)
311 2% Por Pagos a Traves de Liquidacion de Compra (nivel cultural o rusticidad)
311
311
True
211
tax
invoice
+361 (Reporte 103)
ret_ir_2x100
212
base
refund
-311 (Reporte 103)
213
tax
refund
-361 (Reporte 103)
ret_ir_2x100
214
tax_withhold_profit_312
1.75% 312
none
percent
70
-1.75
312 1.75% Transfer of Tangible Movable Property of a Tangible Nature
312
362
tax_group_withhold_income_purchase
312
base
invoice
+312 (Reporte 103)
312 1.75% Transferencia de Bienes Muebles de Naturaleza Corporal
312
312
True
215
tax
invoice
+362 (Reporte 103)
ret_ir_1_75x100
216
base
refund
-312 (Reporte 103)
217
tax
refund
-362 (Reporte 103)
ret_ir_1_75x100
218
tax_withhold_profit_312A
1% 312a
none
percent
70
-1
312a 1% Purchase of Goods of Agricultural, Poultry, Livestock, Beekeeping, Rabbit, Bio-aquatic, and Forestry Origin3 312a 1% Purchases from the Producer: of Goods of Bio-aquatic, Forestry Origin and Those Described in Art.27.1 of LRTI
312
362
tax_group_withhold_income_purchase
312A
base
invoice
+312 (Reporte 103)
312A 1% Compra de Bienes de Origen Agricola, Avicola, Pecuario, Apicola, Cunicula, Bioacuatico, y Forestal312A 1% Compras al Productor: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI
312
312
True
219
tax
invoice
+362 (Reporte 103)
ret_ir_1x100
220
base
refund
-312 (Reporte 103)
221
tax
refund
-362 (Reporte 103)
ret_ir_1x100
222
tax_withhold_profit_314A
8% 314a
none
percent
70
-8
314a 8% Royalties From Franchises Under The Intellectual Property Law - Payment to Individuals
314
364
tax_group_withhold_income_purchase
314A
base
invoice
+314 (Reporte 103)
314A 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Personas Naturales
314
314
False
223
tax
invoice
+364 (Reporte 103)
ret_ir_8x100
224
base
refund
-314 (Reporte 103)
225
tax
refund
-364 (Reporte 103)
ret_ir_8x100
226
tax_withhold_profit_314B
8% 314b
none
percent
70
-8
314b 8% Royalties, Copyrights, Trademarks, Patents and Similar in Accordance with the Intellectual Property Law - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314B
base
invoice
+314 (Reporte 103)
314B 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Personas Naturales
314
314
False
227
tax
invoice
+364 (Reporte 103)
ret_ir_8x100
228
base
refund
-314 (Reporte 103)
229
tax
refund
-364 (Reporte 103)
ret_ir_8x100
230
tax_withhold_profit_314C
8% 314c
none
percent
70
-8
314c 8% Royalties from Franchises in Accordance with Intellectual Property Law - Payment to Corporations
314
364
tax_group_withhold_income_purchase
314C
base
invoice
+314 (Reporte 103)
314C 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Sociedades
314
314
False
231
tax
invoice
+364 (Reporte 103)
ret_ir_8x100
232
base
refund
-314 (Reporte 103)
233
tax
refund
-364 (Reporte 103)
ret_ir_8x100
234
tax_withhold_profit_314D
8% 314d
none
percent
70
-8
314d 8% Royalties, Copyrights, Trademarks, Patents and Similar Under Intellectual Property law - Payment to Companies
314
364
tax_group_withhold_income_purchase
314D
base
invoice
+314 (Reporte 103)
314D 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Sociedades
314
314
False
235
tax
invoice
+364 (Reporte 103)
ret_ir_8x100
236
base
refund
-314 (Reporte 103)
237
tax
refund
-364 (Reporte 103)
ret_ir_8x100
238
tax_withhold_profit_319
1.75% 319
none
percent
70
-1.75
319 1.75% Lease Payments (Provided by Companies), Including the Option to Purchase
319
369
tax_group_withhold_income_purchase
319
base
invoice
+319 (Reporte 103)
319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra
319
319
False
239
tax
invoice
+369 (Reporte 103)
ret_ir_1_75x100
240
base
refund
-319 (Reporte 103)
241
tax
refund
-369 (Reporte 103)
ret_ir_1_75x100
242
tax_withhold_profit_320tax_withhold_profit_319_2
8% 3202% 319
none
percent
70
-8-2
320 8% For Lease of Real Estate319 2% Commercial Lease Fees (Loaned by Companies), Including the Purchase Option
320319
370369
tax_group_withhold_income_purchase
320319
base
invoice
+320 (Reporte 103)+319 (Reporte 103)
320 8% Por Arrendamiento Bienes Inmuebles319 2% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra
320319
320319
True
243
tax
invoice
+369 (Reporte 103)
ret_ir_2x100
244
base
refund
-319 (Reporte 103)
245
tax
refund
-369 (Reporte 103)
ret_ir_2x100
246
tax_withhold_profit_320
8% 320
none
percent
70
-8
320 8% For Lease of Real Estate
320
370
tax_group_withhold_income_purchase
320
base
invoice
+320 (Reporte 103)
320 8% Por Arrendamiento Bienes Inmuebles
320
320
False
247
tax
invoice
+370 (Reporte 103)
ret_ir_8x100
248
base
refund
-320 (Reporte 103)
249
tax
refund
-370 (Reporte 103)
ret_ir_8x100
250
tax_withhold_profit_322
1.75% 322
none
percent
70
-1.75
322 1.75% Insurance and Reinsurance (Premiums and Cessions)
322
372
tax_group_withhold_income_purchase
322
base
invoice
+322 (Reporte 103)
322 1.75% Seguros y Reaseguros (Primas y Cesiones) 1.75%
322
322
False
251
tax
invoice
+372 (Reporte 103)
ret_ir_1_75x100
252
base
refund
-322 (Reporte 103)
253
tax
refund
-372 (Reporte 103)
ret_ir_1_75x100
254
tax_withhold_profit_332
0% 332
none
percent
70
0
332 0% Other Purchases of Goods and Services not Subject to Withholding Tax
332
tax_group_withhold_income_purchase
332
base
invoice
+332 (Reporte 103)
332 0% Otras Compras de Bienes y Servicios No Sujetas a Retencion
332
332
True
255
tax
invoice
ret_ir_others
256
base
refund
-332 (Reporte 103)
257
tax
refund
ret_ir_others
258
tax_withhold_profit_332A
0% 332a
none
percent
70
0
332a 0% Disposal of Rights Representing Capital and Other Exempted Rights (may 2016)
332
tax_group_withhold_income_purchase
332A
base
invoice
+332 (Reporte 103)
332A 0% Enajenacion de Derechos Representativos de Capital y Otros Derechos Exentos (mayo 2016)
332
332
True
259
tax
invoice
ret_ir_others
260
base
refund
-332 (Reporte 103)
261
tax
refund
ret_ir_others
262
tax_withhold_profit_332B
0% 332b
none
percent
70
0
332b 0% Purchase of Real Estate
332
tax_group_withhold_income_purchase
332B
base
invoice
+332 (Reporte 103)
332B 0% Compra de Bienes Inmuebles
332
332
True
263
tax
invoice
ret_ir_others
264
base
refund
-332 (Reporte 103)
265
tax
refund
ret_ir_others
266
tax_withhold_profit_332C
0% 332c
none
percent
70
0
332c 0% Public Passenger Transportation
332
tax_group_withhold_income_purchase
332C
base
invoice
+332 (Reporte 103)
332C 0% Transporte Publico de Pasajeros
332
332
True
267
tax
invoice
ret_ir_others
268
base
refund
-332 (Reporte 103)
269
tax
refund
ret_ir_others
270
tax_withhold_profit_332D
0% 332d
none
percent
70
0
332d 0% Payments in the Country for the Transportation of Passengers or International Transportation of Cargo, to National or Foreign Aviation or Maritime Companies
332
tax_group_withhold_income_purchase
332D
base
invoice
+332 (Reporte 103)
332D 0% Pagos en el Pais por Transporte de Pasajeros o Transporte Internacional de Carga, a Compañias Nacionales o Extranjeras de Aviacion o Maritimas
332
332
True
271
tax
invoice
ret_ir_others
272
base
refund
-332 (Reporte 103)
273
tax
refund
ret_ir_others
274
tax_withhold_profit_332G
0% 332g
none
percent
70
0
332g 0% Credit Card Payments
332
tax_group_withhold_income_purchase
332G
base
invoice
+332 (Reporte 103)
332G 0% Pagos con Tarjeta de Credito
332
332
True
275
tax
invoice
ret_ir_others
276
base
refund
-332 (Reporte 103)
277
tax
refund
ret_ir_others
278
tax_withhold_profit_332I
0% 332i
none
percent
70
0
332i 0% Payments Through Debit Agreements (ifi`s Customers)
332
tax_group_withhold_income_purchase
332I
base
invoice
+332 (Reporte 103)
332I 0% Pagos a Través de Convenios de Débito (clientes ifi`s)
332
332
True
279
tax
invoice
ret_ir_others
280
base
refund
-332 (Reporte 103)
281
tax
refund
ret_ir_others
282
tax_withhold_profit_343
1% 343
none
percent
70
-1
343 1% Other Applicable Withholdings 1% (Includes RIMPE regimen)
343
393
tax_group_withhold_income_purchase
343
100
base
invoice
+343 (Reporte 103)
343 1% Otras Retenciones Aplicables el 1% (Incluye régimen RIMPE)
Otras 1%
Others 1%
True
283
100
tax
invoice
+393 (Reporte 103)
ret_ir_1x100
284
100
base
refund
-343 (Reporte 103)
285
100
tax
refund
-393 (Reporte 103)
ret_ir_1x100
286
tax_withhold_profit_343A
1% 343a
none
percent
70
-1
343a 1% for electric energy
343
393
tax_group_withhold_income_purchase
343A
base
invoice
+343 (Reporte 103)
343A 1% Por Energia Electrica
343
343
True
287
tax
invoice
+393 (Reporte 103)
ret_ir_1x100
288
base
refund
-343 (Reporte 103)
289
tax
refund
-393 (Reporte 103)
ret_ir_1x100
290
tax_withhold_profit_343B
1% 343b
none
percent
70
-1
343b 1% For Construction Activities of Real Estate
Urbanization
Land Development or Similar Activities
tax_group_withhold_income_purchase
343B
base
invoice
+343 (Reporte 103)
343B 1% Por Actividades de Construccion de Obra Material Inmueble, Urbanizacion, Lotizacion o Actividades Similares
343
343
True
291
tax
invoice
+393 (Reporte 103)
ret_ir_1x100
292
base
refund
-343 (Reporte 103)
293
tax
refund
-393 (Reporte 103)
ret_ir_1x100
294
tax_withhold_profit_3440
2.75% 3440
none
percent
70
-2.75
3440-344 2.75% Other Withholdings 2.75% Applicable
3443440
3943940
tax_group_withhold_income_purchase
3440
base
invoice
+344 (Reporte 103)+3440 (Reporte 103)
3440-344 2.75% Otras Retenciones Aplicables el 2,75%
3440
3440
True
295
tax
invoice
+394 (Reporte 103)+3940 (Reporte 103)
ret_ir_2_75x100
296
base
refund
-344 (Reporte 103)-3440 (Reporte 103)
297
tax
refund
-394 (Reporte 103)-3940 (Reporte 103)
ret_ir_2_75x100
298
tax_withhold_profit_346
1.75% 346
none
percent
70
-1.75
346 1.75% Microenterprises (Other Withholdings Applicable to Other Percentages)
346
396
tax_group_withhold_income_purchase
346
base
invoice
+346 (Reporte 103)
346 1.75% Microempresas (Otras retenciones aplicables a otros porcentajes)
346
346
True
299
tax
invoice
+396 (Reporte 103)
ret_ir_1_75x100
300
base
refund
-346 (Reporte 103)
301
tax
refund
-396 (Reporte 103)
ret_ir_1_75x100
302
tax_withhold_profit_347_346
2% 347-346
none
percent
70
-2
347-346 2% Cash Donations - Donation Tax
346
396
tax_group_withhold_income_purchase
347
base
invoice
+346 (Reporte 103)
347-346 2% Donaciones en Dinero -Impuesto a las Donaciones
1% Retenciones de la Fuente304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional
1%304
1%304
True
355
tax
invoice
+354 (Reporte 103)
ret_ir_10x100
356
base
refund
-304 (Reporte 103)
357
tax
refund
-354 (Reporte 103)
ret_ir_10x100
358
tax_withhold_profit_304A_10
10% 304a
none
percent
70
-10
304a 10% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title
304
354
tax_group_withhold_income_purchase
304A
base
invoice
+304 (Reporte 103)
304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional
304
304
True
359
tax
invoice
+354 (Reporte 103)
ret_ir_10x100
360
base
refund
-304 (Reporte 103)
361
tax
refund
-354 (Reporte 103)
ret_ir_10x100
362
tax_withhold_profit_304B_10
10% 304b
none
percent
70
-10
304b 10% Payments to Notaries and Property and Commercial Registrars for their Activities as Such
304
354
tax_group_withhold_income_purchase
304B
base
invoice
+304 (Reporte 103)
304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales
304
304
True
363
tax
invoice
+354 (Reporte 103)
ret_ir_10x100
364
base
refund
-304 (Reporte 103)
365
tax
refund
-354 (Reporte 103)
ret_ir_10x100
366
tax_withhold_profit_304E_10
10% 304e
none
percent
70
-10
304e 10% Fees and Other Payments for Teaching Services
304
354
tax_group_withhold_income_purchase
304E
base
invoice
+304 (Reporte 103)
304E 10% Honorarios y Demas Pagos por Servicios de Docencia
304
304
False
367
tax
invoice
+354 (Reporte 103)
ret_ir_10x100
368
base
refund
-304 (Reporte 103)
369
tax
refund
-354 (Reporte 103)
ret_ir_10x100
370
tax_withhold_profit_309_2_75
2.75% 309
none
percent
70
-2.75
309 2.75% Services Rendered by Media and Advertising Agencies
309
359
tax_group_withhold_income_purchase
309
base
invoice
+309 (Reporte 103)
309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad
309
309
True
371
tax
invoice
+359 (Reporte 103)
ret_ir_2_75x100
372
base
refund
-309 (Reporte 103)
373
tax
refund
-359 (Reporte 103)
ret_ir_2_75x100
374
tax_withhold_profit_303A
3% 303a
none
percent
70
-3
303a 3% Professional Services Provided by Resident Companies
303
353
tax_group_withhold_income_purchase
303A
base
invoice
+303 (Reporte 103)
303A 3% Servicios Profesionales Prestados por Sociedades Residentes
303
303
True
375
tax
invoice
+353 (Reporte 103)
ret_ir_3x100
376
base
refund
-303 (Reporte 103)
377
tax
refund
-353 (Reporte 103)
ret_ir_3x100
378
tax_withhold_profit_312C
1.75% 312c
none
percent
70
-1.75
312c 1.75% Purchases from the Marketer: of Goods of Bio-aquatic, Forest and those described in Art.27.1 of LRTI
312
362
tax_group_withhold_income_purchase
312C
base
invoice
+312 (Reporte 103)
312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI
312
312
True
379
tax
invoice
+362 (Reporte 103)
ret_ir_1_75x100
380
base
refund
-312 (Reporte 103)
381
tax
refund
-362 (Reporte 103)
ret_ir_1_75x100
382
tax_withhold_profit_314A_10
10% 314a
none
percent
70
-10
314a 10% Royalties for Franchises under the INGENIOS Code (COESCCI) - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314A
base
invoice
+314 (Reporte 103)
314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales
314
314
True
383
tax
invoice
+364 (Reporte 103)
ret_ir_10x100
384
base
refund
-314 (Reporte 103)
385
tax
refund
-364 (Reporte 103)
ret_ir_10x100
386
tax_withhold_profit_314B_10
10% 314b
none
percent
70
-10
314b 10% Royalties, Copyrights, Brands, Patents and Similar according to the INGENIOS Code (COESCCI) - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314B
base
invoice
+314 (Reporte 103)
314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales
314
314
True
387
tax
invoice
+364 (Reporte 103)
ret_ir_10x100
388
base
refund
-314 (Reporte 103)
389
tax
refund
-364 (Reporte 103)
ret_ir_10x100
390
tax_withhold_profit_314C_10
10% 314c
none
percent
70
-10
314c 10% Royalties on account of Franchises under the INGENIOS Code (COESCCI) - Payment to Companies
314
364
tax_group_withhold_income_purchase
314C
base
invoice
+314 (Reporte 103)
314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades
314
314
True
391
tax
invoice
+364 (Reporte 103)
ret_ir_10x100
392
base
refund
-314 (Reporte 103)
393
tax
refund
-364 (Reporte 103)
ret_ir_10x100
394
tax_withhold_profit_314D_10
10% 314d
none
percent
70
-10
314d 10% Royalties, Copyrights, Trademarks, Patents and Similar according to the INGENIOS Code (COESCCI)
314
364
tax_group_withhold_income_purchase
314D
base
invoice
+314 (Reporte 103)
314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)
314
314
True
395
tax
invoice
+364 (Reporte 103)
ret_ir_10x100
396
base
refund
-314 (Reporte 103)
397
tax
refund
-364 (Reporte 103)
ret_ir_10x100
398
tax_withhold_profit_320_10
10% 320
none
percent
70
-10
320 10% For Lease of Real Estate
320
370
tax_group_withhold_income_purchase
320
base
invoice
+320 (Reporte 103)
320 10% Por Arrendamiento Bienes Inmuebles
320
320
True
399
tax
invoice
+370 (Reporte 103)
ret_ir_10x100
400
base
refund
-320 (Reporte 103)
401
tax
refund
-370 (Reporte 103)
ret_ir_10x100
402
tax_withhold_profit_322_1
1% 322
none
percent
70
-1
322 1% Insurance and Reinsurance (Premiums and Cessions)
322
372
tax_group_withhold_income_purchase
322
base
invoice
+322 (Reporte 103)
322 1% Seguros y Reaseguros (Primas y Cesiones)
322
322
True
403
tax
invoice
+372 (Reporte 103)
ret_ir_1x100
404
base
refund
-322 (Reporte 103)
405
tax
refund
-372 (Reporte 103)
ret_ir_1x100
406
tax_withhold_profit_323O
1% 323o
none
percent
70
-1
323o 1% Interest and Other Financial Income Paid to Banks and Other Entities Subject to the Control of the Superintendency of Banks and the Popular and Solidarity Economy
323
373
tax_group_withhold_income_purchase
323O
base
invoice
+323 (Reporte 103)
323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria
323
323
True
407
tax
invoice
+372 (Reporte 103)
ret_ir_1x100
408
base
refund
-322 (Reporte 103)
409
tax
refund
-372 (Reporte 103)
ret_ir_1x100
410
tax_withhold_profit_343C
2% 343c
none
percent
70
-2
343c 2% PET Non-Returnable Plastic Bottles Reception
343
393
tax_group_withhold_income_purchase
343C
base
invoice
+343 (Reporte 103)
343C 2% Recepción de Botellas Plásticas no Retornables de PET
5% Retenciones de la Fuente3% Retenciones de la Fuente
5%3%
5%3f%
True
431
tax
invoice
ec_sale_profit_withhold
432
base
refund
433
tax
refund
ec_sale_profit_withhold
434
tax_withhold_profit_sale_5x100
5% WH
none
percent
70
-5
5% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
5% Retenciones de la Fuente
5%
5%
True
435
tax
invoice
ec_sale_profit_withhold
436
base
refund
437
tax
refund
ec_sale_profit_withhold
438
tax_withhold_profit_sale_8x100
8% WH
none
percent
70
-8
8% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
8% Retenciones de la Fuente
8%
8%
True
439
tax
invoice
ec_sale_profit_withhold
440
base
refund
441
tax
refund
ec_sale_profit_withhold
442
tax_withhold_profit_sale_10x100
10% WH
none
percent
70
-10
10% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
10% Retenciones de la Fuente
10%
10%
True
443
tax
invoice
ec_sale_profit_withhold
444
base
refund
445
tax
refund
ec_sale_profit_withhold
446
tax_withhold_profit_sale_15x100
15% WH
none
percent
70
-15
15% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
15% Retenciones de la Fuente
15%
15%
True
447
tax
invoice
ec_sale_profit_withhold
448
base
refund
449
tax
refund
ec_sale_profit_withhold
450
tax_withhold_profit_sale_22x100
22% WH
none
percent
70
-22
22% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
22% Retenciones de la Fuente
22%
22%
True
451
tax
invoice
ec_sale_profit_withhold
452
base
refund
453
tax
refund
ec_sale_profit_withhold
454
tax_withhold_vat_10
10% WH
none
percent
50
-10
VAT Withholding 10%
721
tax_group_withhold_vat_purchase
base
invoice
10% Retención IVA
10%
VAT WTH 10%
True
455
100
tax
invoice
+721 (Reporte 104)
ec_vat_withhold_10
456
base
refund
457
100
tax
refund
-721 (Reporte 104)
ec_vat_withhold_10
458
tax_withhold_vat_20
20% WH
none
percent
50
-20
VAT Withholding 20%
723
tax_group_withhold_vat_purchase
base
invoice
20% Retención IVA
RET IVA 10%
VAT WTH 20%
True
459
100
tax
invoice
+723 (Reporte 104)
ec_vat_withhold_20
460
base
refund
461
100
tax
refund
-723 (Reporte 104)
ec_vat_withhold_20
462
tax_withhold_vat_30
30% WH
none
percent
50
-30
VAT Withholding 30%
725
tax_group_withhold_vat_purchase
base
invoice
30% Retención IVA
RET IVA 20%
VAT WTH 30%
True
463
100
tax
invoice
+725 (Reporte 104)
ec_vat_withhold_30
464
base
refund
465
100
tax
refund
-725 (Reporte 104)
ec_vat_withhold_30
466
tax_withhold_vat_50
50% WH
none
percent
50
-50
VAT Withholding 50%
727
tax_group_withhold_vat_purchase
base
invoice
50% Retención IVA
RET IVA 30%
VAT WTH 50%
True
467
100
tax
invoice
+727 (Reporte 104)
ec_vat_withhold_50
468
base
refund
469
100
tax
refund
-727 (Reporte 104)
ec_vat_withhold_50
470
tax_withhold_vat_70
70% WH
none
percent
50
-70
VAT Withholding 70%
729
tax_group_withhold_vat_purchase
base
invoice
70% Retención IVA
RET IVA 70%
VAT WTH 70%
True
471
100
tax
invoice
+729 (Reporte 104)
ec_vat_withhold_70
472
base
refund
473
100
tax
refund
-729 (Reporte 104)
ec_vat_withhold_70
474
tax_withhold_vat_100
100% WH
none
percent
50
-100
VAT Withholding 100%
731
tax_group_withhold_vat_purchase
base
invoice
100% Retención IVA
RET IVA 100%
VAT WTH 100%
True
475
100
tax
invoice
+731 (Reporte 104)
ec_vat_withhold_100
476
base
refund
477
100
tax
refund
-731 (Reporte 104)
ec_vat_withhold_100
478
tax_sale_withhold_vat_10
10% WH
none
percent
60
-10
VAT Withholding 10%
609
tax_group_withhold_vat_sale
base
invoice
10% Retención IVA
RET IVA 10%
VAT WTH 10%
True
479
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
480
base
refund
481
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
482
tax_sale_withhold_vat_20
VAT Withholding 20%
none
percent
60
-20
VAT Withholding 20%
609
tax_group_withhold_vat_sale
base
invoice
20% Retención IVA
RET IVA 20%
VAT WTH 20%
True
483
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
484
base
refund
485
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
486
tax_sale_withhold_vat_30
VAT Withholding 30%
none
percent
60
-30
VAT Withholding 30%
609
tax_group_withhold_vat_sale
base
invoice
30% Retención IVA
RET IVA 30%
VAT WTH 30%
True
487
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
488
base
refund
489
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
490
tax_sale_withhold_vat_50
VAT Withholding 50%
none
percent
60
-50
VAT Withholding 50%
609
tax_group_withhold_vat_sale
base
invoice
50% Retención IVA
RET IVA 50%
VAT WTH 50%
True
491
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
492
base
refund
493
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
494
tax_sale_withhold_vat_70
VAT Withholding 70%
none
percent
60
-70
VAT Withholding 70%
609
tax_group_withhold_vat_sale
base
invoice
70% Retención IVA
RET IVA 70%
VAT WTH 70%
True
495
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
496
base
refund
497
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
498
tax_sale_withhold_vat_100
VAT Withholding 100%
none
percent
60
-100
VAT Withholding 100%
609
tax_group_withhold_vat_sale
base
invoice
100% Retención IVA
RET IVA 100%
VAT WTH 100%
True
499
100
tax
invoice
+609 (Reporte 104)
ec_sale_vat_outstanding_withholds
500
base
refund
501
100
tax
refund
-609 (Reporte 104)
ec_sale_vat_outstanding_withholds
Reference in New Issue
Block a user
Blocking a user prevents them from interacting with repositories, such as opening or commenting on pull requests or issues. Learn more about blocking a user.
Raúl