Hi Lorenzo,
I did a little improvement, and from some tests it seems working well (with 
more service lines and no-tax lines too).
The amount are calculated in this way:

amount paid / invoice debit = % paid of debit 
* withholding amount = % paid of withholding amount
* withholding rate = withholding amount to pay to tax authorities
-- 
https://code.launchpad.net/~icsergio/openobject-italia/61_imp_withholding_tax/+merge/189442
Your team OpenERP Italia core devs is subscribed to branch 
lp:openobject-italia/6.1.

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