[ADD] l10n_ec: Missing withhold tax and fix migration

- Add 319 profit withhold tax with new percentage amount: 2%
- Fixed migration for profit withhold tax 3440

closes odoo#157871

Signed-off-by: Josse Colpaert <jco@odoo.com>

addons/l10n_ec/data/account_tax_template_withhold_profit_data.xml

@@ -609,6 +609,7 @@
         </record>
         <record id="tax_withhold_profit_319" model="account.tax.template">
             <field name="name">319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra</field>
+            <field name="active">False</field>
             <field name="type_tax_use">none</field>
             <field name="amount_type">percent</field>
             <field name="sequence">70</field>
@@ -640,6 +641,39 @@
                     'minus_report_expression_ids': [ref('tax_report_line_103_369_tag')],
                 })]"/>
         </record>
+        <record id="tax_withhold_profit_319_2" model="account.tax.template">
+            <field name="name">319 2% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra</field>
+            <field name="type_tax_use">none</field>
+            <field name="amount_type">percent</field>
+            <field name="sequence">70</field>
+            <field name="amount">-2</field>
+            <field name="description">319</field>
+            <field name="l10n_ec_code_applied">369</field>
+            <field name="l10n_ec_code_base">319</field>
+            <field name="l10n_ec_code_ats">319</field>
+            <field name="chart_template_id" ref="l10n_ec.l10n_ec_ifrs"/>
+            <field name="tax_group_id" ref="tax_group_withhold_income_purchase"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'repartition_type': 'base',
+                    'plus_report_expression_ids': [ref('tax_report_line_103_319_tag')],
+                }),
+                (0,0, {
+                    'repartition_type': 'tax',
+                    'account_id': ref('l10n_ec.ret_ir_2x100'),
+                    'plus_report_expression_ids': [ref('tax_report_line_103_369_tag')],
+                })]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'repartition_type': 'base',
+                    'minus_report_expression_ids': [ref('tax_report_line_103_319_tag')],
+                }),
+                (0,0, {
+                    'repartition_type': 'tax',
+                    'account_id': ref('l10n_ec.ret_ir_2x100'),
+                    'minus_report_expression_ids': [ref('tax_report_line_103_369_tag')],
+                })]"/>
+        </record>
         <record id="tax_withhold_profit_320" model="account.tax.template">
             <field name="name">320 8% Por Arrendamiento Bienes Inmuebles</field>
             <field name="active">False</field>

addons/l10n_ec/migrations/3.6/post-migrate_update_taxes.py

@@ -25,7 +25,7 @@ def update_ec_codes(cr, env):
     companies = env['res.company'].search([('chart_template_id', '=', env.ref('l10n_ec.l10n_ec_ifrs').id)])
     for company in companies:
         taxes_to_update = [
-            (f'{company.id}_tax_withhold_profit_3440', '3340', '3940')
+            (f'{company.id}_tax_withhold_profit_3440', '3440', '3940')
         ]
         for xml_id, l10n_ec_code_base, l10n_ec_code_applied in taxes_to_update:
             cr.execute("UPDATE account_tax SET l10n_ec_code_base=%s, l10n_ec_code_applied=%s "
@@ -51,6 +51,7 @@ def inactivate_taxes_replaced(cr, env):
             f'{company.id}_tax_withhold_profit_314D',  # replaced by tax_withhold_profit_314D_10
             f'{company.id}_tax_withhold_profit_320',  # replaced by tax_withhold_profit_320_10
             f'{company.id}_tax_withhold_profit_322',  # replaced by tax_withhold_profit_322_1
+            f'{company.id}_tax_withhold_profit_319',  # replaced by tax_withhold_profit_319_2
         ]
         for xml_id in taxes_to_inactivate:
             cr.execute("UPDATE account_tax SET active=False "