Dominican Republic Real Estate Tax (IPI) & Property Transfer — 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 sujeta a IPI (1%) a PF y fideicomisos sobre el exceso del umbral, y excluye a PJ (que pagan Impuesto sobre Activos)? (regla normativa)
Sí — Ley 18-88 y mod.; Ley 253-12 art. 14. Evidencia: Título de propiedad, tasación DGII, declaración IPI. Ley 18-88 (IPI); umbral 2026 RD$10,695,494 — RES DDG-AR1-2026-00001.Ley 18-88 y mod.; Ley 253-12 art. 14 · https://dgii.gov.do/legislacion/resoluciones
Umbral de exención IPI 2026
RD$10,695,494RES DDG-AR1-2026-00001, https://dgii.gov.do/legislacion/resoluciones
¿El inmueble califica para exención de IPI?
Sí, si: PF con patrimonio ≤ RD$10,695,494 en 2026; personas ≥65 años; pensionistas/rentistas extranjeros; terrenos rurales agropecuarios. Evidencia: Documentación de exención, resolución del organismo.Ley 18-88; Ley 253-12 art. 14 Párr. I; Res. DDG-AR1-2026-00001 (Décimo Primero) · dgii.gov.do/legislacion/resoluciones/Documents/DDG-AR1-2026-00001.pdf
¿La DGII ha determinado un valor fiscal distinto al precio contractual?
Aplica Ley 18-88 (Impuesto sobre Propiedad Inmobiliaria, Vivienda Suntuaria y Solares no Edificados — IPI); Ley 253-12 (reforma IPI); Ley 288-04 art. 7 (valor fiscal como base imponible); Dirección General de Mensura Catastral — Catastro Nacional (determinación de valor catastral); NG 03-24 (descargo de bienes inmuebles — interacción valor fiscal). Evidencia: Tasación DGII, avalúo, contrato.Ley 18-88: https://dgii.gov.do/legislacion/leyesTributarias | NG 03-24 (descargo inmuebles): https://dgii.gov.do/legislacion/normasGenerales/Documents/Otras%20Normas%20de%20Inter%C3%A9s/Norma%2003-24.pdf | DGII — IPI: https://dgii.gov.do/impuestosPublicaciones/impuestos/propiedadesInmobiliarias
¿La adquisición del inmueble está sujeta al impuesto de transferencia inmobiliaria?
3%Ley 288-04 art. 7 (tasa 3%); Ley 173-07 arts. 7-8; Res. DDG-AR1-2026-00001 (Décimo); NG 03-24 · dgii.gov.do/legislacion/resoluciones/Documents/DDG-AR1-2026-00001.pdf
¿Existe exención aplicable (CONFOTUR, vivienda de bajo costo u otro régimen)?
Regímenes de exención: Ley 158-01 (CONFOTUR); Ley 189-11 arts. 129-131 (fideicomiso bajo costo); Ley 288-04; Res. DDG-AR1-2026-00001 (Décimo Segundo). Evidencia: Resolución de exención, documentación del régimen.Ley 158-01 (CONFOTUR); Ley 189-11 arts. 129-131; Ley 288-04; Res. DDG-AR1-2026-00001 (Décimo Segundo) · dgii.gov.do/legislacion/resoluciones/Documents/DDG-AR1-2026-00001.pdf
¿El valor de liquidación coincide con el valor fiscal DGII y se verificaron cargas, gravámenes y titularidad?
Base imponible de la transferencia inmobiliaria es el mayor entre precio contractual y valor fiscal DGII (Ley 288-04); inscripción en Registro Inmobiliario condicionada a pago del impuesto de transferencia (Ley 108-05); modificación de tasas (Ley 253-12); NG 03-24 (descargo inmuebles — base del proceso de inscripción posterior a la transferencia). Evidencia: Certificación de título, tasación, certificación DGII.Ley 288-04: https://dgii.gov.do/legislacion/leyesTributarias | Ley 108-05: https://dgii.gov.do/legislacion/leyesTributarias | NG 03-24: https://dgii.gov.do/legislacion/normasGenerales/Documents/Otras%20Normas%20de%20Inter%C3%A9s/Norma%2003-24.pdf
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