## Description

Law no. 30-26 of June 18, 2026 updates Dominican ISR withholdings effective **July 1, 2026**:

- **Professional services, fees, commissions, and rentals paid to individuals:** 10% to 15%.
- **Specific foreign-payment categories:** 15% for royalties or rights, software licenses, online advertising, and the use or storage of data.
- **General remittances abroad:** remain at 27% when they are outside those specific categories.

The DGII's current **IR-17-2026 (July 2026 onward)** also confirms that the concepts discussed in review are three distinct reporting rows:

- **Row 4 — Transfers of titles and properties:** 2%.
- **Row 17 — Other income under Decree 139-98, Article 70(a)/(b):** 3%.
- **Row 18 — Other withholdings under General Rule 07-2007, as amended by Law 30-26:** 3%.

The two 3% rows must not be conflated with each other or with the separate 2% transfer withholding.

## Implementation

The changed-rate template entries use new, rate-explicit XML IDs, as recommended in review:

- `ret_15_income_person`: new -15% fee withholding, replacing `ret_10_income_person` in the template; posts to `21030301`.
- `ret_15_income_rent`: new -15% rental withholding, replacing `ret_10_income_rent` in the template; posts to `21030302`.
- `ret_3_income_person`: new -3% General Rule 07-2007 withholding, replacing `ret_2_income_person` in the template; posts to `21030308`.
- `tax_group_person_services_15`: new grouped tax using `ret_15_income_person`.
- `tax_group_person_construction_3`: new grouped tax using `ret_3_income_person`.
- `position_person_services_15`: new physical-services fiscal position mapped only to the current 15% grouped tax.

The remaining legal concepts stay separate:

- `ret_3_income_article_70`: new -3% tax for Decree 139-98, Article 70(a)/(b), posted to `21030309`.
- `ret_2_income_transfer`: remains at -2% on `21030306`; its misleading “Materials” source metadata is corrected to transfers of titles and properties.
- `ret_27_income_remittance`: remains active at -27% on `21030307`, with the general foreign-services fiscal position unchanged.
- `ret_15_income_foreign_royalties_technology`: new -15% tax only for the foreign categories covered by Law 30-26. It posts to the new `21030310` Law 30-26 payable account rather than the L253-12 remittance account.
- `position_exterior_royalties_technology`: new fiscal position mapping purchases only to that specific 15% tax.

The specific foreign tax keeps the short invoice label `-15% ISR (L30-26)` to avoid wrapping in vendor-bill PDFs.

The original manifest author entry is unchanged, as requested. The Git history and corporate CLA record this contribution by Grupo de Consultoria Henca.

### Existing-company reload behavior

The superseded 10%/2% tax, grouped-tax, and physical-services fiscal-position rows are removed from the template rather than shipped as obsolete entries to new companies.

On an existing company, Odoo's chart reload keeps those historical records and generated XML IDs unchanged, then creates the new current-rate records under the new XML IDs. On a newly loaded chart, only the current template entries are created.

The physical-services fiscal position also has a new XML ID intentionally. Reload preserves existing fiscal-position mappings as user-configurable data and only appends mappings involving new taxes; reusing `position_person` could therefore leave both the historical and current destinations on one position. `position_person_services_15` keeps the current mapping isolated while the old position remains available for historical operations.

`ret_2_income_transfer` keeps its existing XML ID because its legal rate, concept, and account remain 2% / transfers / `21030306`. The corrected label is present for new charts; backfilling label-only metadata on already-loaded charts would require an explicit upgrade migration because standard chart reload does not rewrite that user-visible metadata.

## Official references

- DGII, current IR-17-2026 download page (July 2026 onward): https://dgii.gov.do/herramientas/formularios/formularioDeclaraciones/Paginas/impuestosRetencionesyRetribuciones.aspx
- Law 30-26: https://www.consultoria.gov.do/Consulta/Home/FileManagement?documentId=3405887&managementType=1
- DGII implementation calendar, notice 10-26: https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/10-26.pdf
- DGII CA59, calculation for professional and technical services: https://ayuda.dgii.gov.do/conversations/retenciones-y-retribuciones-complementarias/ca59-qu-porcentaje-del-isr-deben-retener-las-personas-jurdicas-a-las-personas-fsicas-en-la-prestacin-de-servicios/5f3c175f8cd858ce879a130f
- DGII clarification for General Rule 07-2007 and the construction sector: https://ayuda.dgii.gov.do/conversations/discusiones/aplicacin-de-la-ley-nm-3026-respecto-a-la-retencin-prevista-en-el-artculo-3-de-la-norma-general-072007-sector-construccin/6a45792cde3c6003da189ff1
- DGII legal basis for the 2% transfer withholding: https://ayuda.dgii.gov.do/conversations/discusiones/base-legal-retencion-2-transferencia-de-titulos-y-propiedades/5f6355928cd858ce872bb35a
- Ministry clarification on the specific foreign technology and royalty categories: https://www.hacienda.gob.do/ley-30-26-no-dispone-impuestos-por-suscripciones-de-ciudadanos-a-plataformas-digitales-reduce-de-27-a-15-la-retencion-a-empresas-que-contratan-servicios-tecnologicos-en-el-exterior/

Legal basis cited by DGII: Law 11-92, article 309, as amended by Law 30-26, article 17; Regulation of Title II of the Tax Code, article 70.

## Validation

- The branch is rebased on the current 17.0 head and contains one squashed commit.
- The account, tax-template, and fiscal-position CSV files have consistent column counts, unique IDs, and valid child/account references.
- A fresh Dominican chart contains only the new current-rate IDs; the superseded template IDs are absent.
- The fresh chart was verified with fees/rentals at 15%; General Rule 07-2007 at 3% on `21030308`; Article 70(a)/(b) at 3% on `21030309`; transfers at 2% on `21030306`; general remittances at 27% on `21030307`; and the covered foreign categories at 15% on `21030310`.
- The 15% services and 3% construction groups contain exactly the current tax children, and the new services fiscal position maps each purchase tax to only the 15% group.
- An existing company loaded from the pre-law template was reloaded twice. Its historical 10%/10%/2% taxes, historical groups, and historical fiscal position retained their original record IDs and configuration; all current records were created once; the old and new positions each retained exactly two isolated mappings; and the second reload was idempotent.
- `/account:TestChartTemplate`: 22 tests passed, 0 failures, 0 errors.

This is the first contribution by Grupo de Consultoria Henca (https://www.consultoriahenca.com); the corporate CLA signature is included in `doc/cla/corporate/consultoriahenca.md` as instructed by `doc/cla/sign-cla.md`.

Forward-Port-Of: odoo/odoo#280127
Forward-Port-Of: odoo/odoo#275986