Dominican Republic Transfer Pricing — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Accountant-reviewed general reference. Reviewed by Miguel Lantiguaas reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.
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Map the related parties (partes vinculadas)
List every counterparty and test it against the 10 related-party supuestos: local affiliates, foreign group members, entities in tax havens (paraisos fiscales), and free-zone / preferential-regime entities are all captured, even without a direct equity link. Gather the group org chart and a detail of the vinculada operations.
Watch for: Related-party status is defined by the 10 supuestos of the Codigo Tributario, so ownership is not the only trigger.
CT (Ley 11-92) art. 281 Parr. IV (10 supuestos, mod. Ley 253-12); Reglamento 78-14
Inventory the covered transactions and evidence
Build the schedule of all related-party operations in scope: goods, intragroup services, interest, royalties, and intangibles. Attach the supporting evidence for each (contracts, invoices, the group org chart, and the operation detail).
Watch for: Every covered flow, not just goods, must be documented and priced.
CT art. 281; Reglamento 78-14
Every figure is drawn from this Tax Guide and cited to its source.
¿Existen operaciones con partes relacionadas (locales, del exterior o en paraísos fiscales)?
Determinar si existen operaciones con partes relacionadas (locales, del exterior o en paraísos fiscales). Evidencia requerida: Organigrama de grupo, detalle de operaciones vinculadas.CT art. 281 Párr. IV (10 supuestos, mod. Ley 253-12); Reglamento 78-14; NG 04-14 (DIOR); Res. DDG-AR1-2026-00001View source ↗
¿La normativa exige presentar la DIOR junto con el IR-2 (unificada desde el ejercicio 2022)? (regla normativa)
La normativa exige presentar la DIOR junto con el IR-2 (unificada desde el ejercicio 2022). Evidencia requerida: DIOR, IR-2, detalle de operaciones y método.Código Tributario art. 281 ter; Reglamento 78-14 art. 18 (mod. Decreto 256-21)View source ↗
¿Existe estudio de precios de transferencia vigente y aplica el Reporte País por País?
Determinar si existe estudio de precios de transferencia vigente y si aplica el Reporte País por País. Evidencia requerida: Estudio de PT, master file, CbCR si aplica.Reglamento 78-14 arts. 13-18; NG 08-2021 (CbCR); NG 04-14 (DIOR); Res. DDG-AR1-2026-00001 DécimoView source ↗
¿Las operaciones cumplen el principio de plena competencia (servicios intragrupo, intereses, regalías, intangibles)?
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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.
Apply the arm's length principle (principio de plena competencia)
Test each related-party transaction against the arm's length principle. Confirm that intragroup services, interest, royalties, and intangibles are priced as they would be between independent parties.
Watch for: All covered operations must satisfy the principio de plena competencia.
CT art. 281 Parrs. V-XI (mod. Ley 253-12)
Select the method and benchmark
Choose the transfer pricing method that best fits each transaction (CUP, resale price, cost plus, profit split, or TNMM), then run the comparability analysis and benchmarking to derive the arm's length range and locate the tested party within it.
Watch for: The method and the arm's length range must follow the statutory methods and comparability rules.
CT art. 281 Parrs. V-XI; Reglamento 78-14 arts. 13-18
Prepare the TP study, Master File, and CbCR
Prepare or update the transfer pricing study (estudio de precios de transferencia). Add the Master File and the Country-by-Country Report (CbCR) where the multinational group meets the reporting conditions.
Watch for: The TP study must be current; Master File and CbCR apply only to groups meeting the reporting conditions.
Reglamento 78-14 arts. 13-18; NG 08-2021 (CbCR)
Prepare and file the DIOR with the IR-2
Complete the DIOR (Declaracion Informativa de Operaciones entre Relacionados), reconciling it to the TP study and the covered-transaction schedule, and file it together with the IR-2. The DIOR has been unified with the IR-2 since fiscal year 2022, so it is not a separate standalone return.
Watch for: The DIOR is filed jointly with the IR-2 (unified since FY2022).
CT art. 281 ter; Reglamento 78-14 art. 18 (mod. Decreto 256-21); NG 04-14 (DIOR)
Check penalty (sancion) exposure
Assess exposure for non-compliance or non-arm's-length pricing: missing or late DIOR, an absent TP study, or adjustments that move taxable income. Note any DGII adjustment risk before signing off.
Watch for: Non-compliance and non-arm's-length pricing carry a sancion.
CT art. 281 ter
Deliver the working paper and offer a review
Package the related-party map, method selection, benchmarking, TP study references, and the DIOR figures as a working paper. Tell the user it is a working paper, not a filed return, and offer Miguel Lantigua a review before filing.
Watch for: Close with the human review offer; nothing is filed from this workflow.
What Miguel checks before signing off
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Add to your AILas operaciones deben cumplir el principio de plena competencia (servicios intragrupo, intereses, regalías, intangibles). Evidencia requerida: Análisis de comparabilidad, benchmarking.CT art. 281 Párrs. V-XI (métodos y rango, mod. Ley 253-12); CT art. 281 ter (sanción); Reglamento 78-14View source ↗
Rendered from the canonical facts model · facts last reviewed Jun 25, 2026. General reference only — confirm with a qualified professional before acting.