Dominican Republic Capital Gains Tax — 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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¿La normativa grava como ganancia de capital la diferencia entre el valor de realización y el costo fiscal ajustado en la venta de acciones, cuotas, inmuebles y demás activos de capital? (regla normativa)
Sí, la normativa grava como ganancia de capital la diferencia entre el valor de realización y el costo fiscal ajustado en la venta de acciones, cuotas, inmuebles y demás activos de capital.Código Tributario art. 289; Ley 11-92 art. 289View source ↗
¿La base fiscal del activo se determina como el costo de adquisición ajustado por inflación con los multiplicadores anuales que publica la DGII? (regla normativa)
Sí, la base fiscal del activo se determina como el costo de adquisición ajustado por inflación con los multiplicadores anuales que publica la DGII.Código Tributario arts. 289 y 327; Reglamento 139-98; Ley 11-92 arts. 289 y 327; multiplicadores 2026View source ↗
¿La operación involucra no residentes o venta indirecta de activos dominicanos?
Aplica CT art. 289 y Párr. I (mod. Ley 495-06); CT art. 305 (retención 27%); CDI si aplica.CT art. 289 y Párr. I (mod. Ley 495-06); CT art. 305 (retención 27%); CDI si aplicaView source ↗
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