Dominican Republic Capital Gains Tax — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
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Identify the disposal and confirm it is a taxable capital asset
Confirm the transaction is the sale or transfer of a capital asset (acciones, cuotas, inmuebles, or other activos de capital) and that it is a realization event that triggers ganancia de capital. Gather the contrato de venta and supporting documents.
Watch for: DR taxes as ganancia de capital the difference between the valor de realizacion and the costo fiscal ajustado on the disposal of shares, quotas, real estate, and other capital assets.
Codigo Tributario (Ley 11-92) art. 289
Determine the valor de realizacion (sale price)
Record the realization value of the disposal (the agreed sale price or, where applicable, the market value), net of directly attributable selling costs supported by documentation.
Watch for: The taxable gain starts from the valor de realizacion of the asset.
Codigo Tributario (Ley 11-92) art. 289
Rebuild the acquisition cost and adjust it for inflation
Every figure is drawn from this Tax Guide and cited to its source.
¿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 ↗
Rendered from the canonical facts model · facts last reviewed Jun 25, 2026. General reference only — confirm with a qualified professional before acting.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Miguel Lantigua · 25 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Dominican Republic computations in the OpenAccountants Tax Library.
Take the documented acquisition cost (soporte de costo de adquisicion) and apply the DGII annual inflation multiplier for the acquisition year to produce the costo fiscal ajustado. Using the unadjusted cost overstates the gain.
Watch for: The fiscal basis is the acquisition cost adjusted for inflation using the annual multipliers published by the DGII.
Codigo Tributario (Ley 11-92) arts. 289 y 327; Reglamento 139-98
Compute the capital gain
Compute the gain as valor de realizacion minus costo fiscal ajustado. Keep the calculation worksheet (calculo de ganancia) with the contract and cost support as evidence.
Watch for: Ganancia de capital = valor de realizacion minus costo fiscal ajustado.
Codigo Tributario (Ley 11-92) art. 289
Apply the capital gains rate to the gain
Apply the applicable Dominican capital gains rate to the computed gain to arrive at the tax due. Use the rate from the current DGII / Codigo Tributario reference, not from memory.
Watch for: The capital gain is subject to income tax at the applicable capital gains rate.
Codigo Tributario (Ley 11-92) art. 289
Apply special rules for non-residents or indirect sales
If the seller is a non-resident, or the deal is an indirect sale of Dominican assets, apply the non-resident withholding (retencion) on the payment and check whether an applicable CDI (tax treaty) reduces or reallocates the tax before finalizing.
Watch for: Non-resident and indirect disposals of Dominican assets fall under art. 289 Parr. I and are subject to the retencion under art. 305; any CDI is applied if it governs.
Codigo Tributario (Ley 11-92) art. 289 Parr. I (mod. Ley 495-06); art. 305
Prepare reporting and payment
Include the capital gain in the appropriate income tax reporting and schedule the payment (for a non-resident disposal, document the retencion applied at source). Retain the contrato de venta, cost support, DGII multiplier used, and the gain worksheet in the file.
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