Dominican Republic Asset Tax (Impuesto sobre Activos) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Accountant-authored. Written and published by Miguel Lantigua, an accountant approved on OpenAccountants. Their licence number (CPA 17839) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Impuesto sobre Activos al 1% acreditable contra el ISR
¿La normativa establece el Impuesto sobre Activos en 1% del activo imponible, acreditable contra el ISR? (regla normativa, régimen ordinario; los contribuyentes acogidos al RST quedan exentos respecto de activos relacionados a su actividad económica — ver subbloque RST r81 y Decreto 265-19 art. 10 lit. c) Evidencia: Balance general, cálculo de activos imponibles, IR-2Código Tributario arts. 401-408 (Ley 557-05); Ley 11-92 arts. 401-408 (introducidos por Ley 557-05) — https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf; Normas 03-06/04-06 — https://dgii.gov.do/legislacion/leyesTributarias
Exenciones y exclusiones temporales de la base del impuesto sobre activos
¿La normativa contempla exenciones (entidades exentas de ISR) y exclusiones temporales de la base del impuesto sobre activos (sociedades intensivas en capital: activos fijos netos >50% del total, ciclo de instalación/producción mayor a un año, o pérdidas por fuerza mayor)? (regla normativa) Evidencia: Detalle de activos, soporte de la condición de exclusión, solicitud y resolución de DGIICódigo Tributario arts. 401-408; Normas Generales 03-06 y 04-06; Ley 11-92 arts. 401-408 — https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf; Normas Generales 03-06 y 04-06 — https://dgii.gov.do/legislacion/leyesTributarias
Impuesto sobre Activos obligatorio aun con pérdidas fiscales (carácter de mínimo)
¿La normativa obliga al Impuesto sobre Activos aun con pérdidas fiscales (carácter de mínimo)? (regla normativa) Evidencia: IR-2, cálculo de impuesto sobre activosCódigo Tributario arts. 401-408; Ley 11-92 arts. 401-408 — https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf; Norma General 03-06 (obligados con/sin operaciones) — https://dgii.gov.do/legislacion/leyesTributarias
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