Dominican Republic Special Tax Regimes (Free Zones, Tourism, Renewables) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Dominican Republic · tax year 2025 · changed 25 Jun 2026
Approved by Miguel Lantigua · 3 Nov 2026
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Calificación a régimen de incentivos vigente
¿La entidad califica a algún régimen de incentivos (Zonas Francas Ley 8-90, Turismo/CONFOTUR Ley 158-01, Energías Renovables Ley 57-07, Cine Ley 108-10, PROINDUSTRIA Ley 392-07, Fideicomiso Ley 189-11)? ¿Cuenta con resolución o decreto de calificación vigente del organismo rector?Ley 8-90 art. 24 (ZF); Ley 158-01 (CONFOTUR/Turismo); Ley 57-07 arts. 9-10 (Energía Renovable); Ley 108-10 (Cine); Ley 392-07 (PROINDUSTRIA); Ley 189-11 (Fideicomiso)View source ↗
Cumplimiento de condiciones, plazos y obligaciones del régimen
¿Se cumplen las condiciones, plazos y obligaciones del régimen para conservar los beneficios? (informes periódicos al organismo rector, destino de la producción, vigencia del certificado, restricción de transferencia de bienes exonerados)Ley 8-90 arts. 17-18, 41 (ZF); Ley 57-07 arts. 9-12 (ERNC); Ley 158-01 (CONFOTUR); Ley sectorial aplicableView source ↗
Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.
Miguel Lantigua
25 Jun 2026 · DO
Historical outcome: approved · Record status: current
No issues recorded.
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