Dominican Republic Donations & Estates — 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 operación implica donación inter vivos de bienes (inmuebles, acciones, cuotas, dinero)? ¿Se liquidó el impuesto del 25% sobre el valor donado (Ley 2569-50 art. 6 mod. Ley 288-04)?
Verificar si la operación implica donación inter vivos de bienes (inmuebles, acciones, cuotas, dinero) y si se liquidó el impuesto del 25% sobre el valor donado. Evidencia: Contrato de donación, valoración.Ley 2569-50 arts. 15-23 (donaciones); Ley 2569-50 art. 6 (tasa 25%, mod. Ley 288-04); Ley 173-07 art. 6 (plazo)View source ↗
¿La sucesión incluye bienes ubicados en RD o bienes muebles del causante dominicano/domiciliado en RD? ¿Se presentó la declaración sucesoral dentro del plazo de 90 días (art. 26)?
Verificar si la sucesión incluye bienes ubicados en RD o bienes muebles del causante dominicano/domiciliado en RD y si se presentó la declaración sucesoral dentro del plazo de 90 días (art. 26). Evidencia: Declaración sucesoral, inventario, valoración.Ley 2569-50 arts. 1-14, 24-38 (mod. Ley 288-04 y Ley 173-07); CT Título I (recursos y sanciones)View source ↗
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