Dominican Republic Transfer Pricing
Dominican Republic Transfer Pricing — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Dominican RepublicTax year 2025Accountant-verifiedby Miguel Lantigua· Last reviewed Jun 25, 2026
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Accountant-reviewed. Reviewed as general reference material by Miguel Lantigua on Jun 25, 2026. Review does not create a client relationship and is not a guarantee for any specific taxpayer or transaction.
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Key facts — Dominican Republic, 2025
| ¿Existen operaciones con partes relacionadas (locales, del exterior o en paraísos fiscales)? | CT art. 281 Párr. IV (10 supuestos, mod. Ley 253-12); Reglamento 78-14; NG 04-14 (DIOR); Res. DDG-AR1-2026-00001 · Evidencia: Organigrama de grupo, detalle de operaciones vinculadasdgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.pdf | |
| ¿La normativa exige presentar la DIOR junto con el IR-2 (unificada desde el ejercicio 2022)? (regla normativa) | Código Tributario art. 281 ter; Reglamento 78-14 art. 18 (mod. Decreto 256-21) · Evidencia: DIOR, IR-2, detalle de operaciones y métodoLey 11-92 art. 281 ter; Reglamento 78-14 (mod. Decreto 256-21) — https://dgii.gov.do/legislacion/leyesTributarias | |
| ¿Existe estudio de precios de transferencia vigente y aplica el Reporte País por País? | Reglamento 78-14 arts. 13-18; NG 08-2021 (CbCR); NG 04-14 (DIOR); Res. DDG-AR1-2026-00001 Décimo · Evidencia: Estudio de PT, master file, CbCR si aplicadgii.gov.do/legislacion/normasGenerales; dgii.gov.do/legislacion/reglamentos (Reg. 78-14) | |
| ¿Las operaciones cumplen el principio de plena competencia (servicios intragrupo, intereses, regalías, intangibles)? | CT art. 281 Párrs. V-XI (métodos y rango, mod. Ley 253-12); CT art. 281 ter (sanción); Reglamento 78-14 · Evidencia: Análisis de comparabilidad, benchmarkingdgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.pdf |
The full rule
- ¿Existen operaciones con partes relacionadas (locales, del exterior o en paraísos fiscales)? — CT art. 281 Párr. IV (10 supuestos, mod. Ley 253-12); Reglamento 78-14; NG 04-14 (DIOR); Res. DDG-AR1-2026-00001 · Evidencia: Organigrama de grupo, detalle de operaciones vinculadas (dgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.pdf)
- ¿La normativa exige presentar la DIOR junto con el IR-2 (unificada desde el ejercicio 2022)? (regla normativa) — Código Tributario art. 281 ter; Reglamento 78-14 art. 18 (mod. Decreto 256-21) · Evidencia: DIOR, IR-2, detalle de operaciones y método (Ley 11-92 art. 281 ter; Reglamento 78-14 (mod. Decreto 256-21) — https://dgii.gov.do/legislacion/leyesTributarias)
- ¿Existe estudio de precios de transferencia vigente y aplica el Reporte País por País? — Reglamento 78-14 arts. 13-18; NG 08-2021 (CbCR); NG 04-14 (DIOR); Res. DDG-AR1-2026-00001 Décimo · Evidencia: Estudio de PT, master file, CbCR si aplica (dgii.gov.do/legislacion/normasGenerales; dgii.gov.do/legislacion/reglamentos (Reg. 78-14))
- ¿Las operaciones cumplen el principio de plena competencia (servicios intragrupo, intereses, regalías, intangibles)? — CT art. 281 Párrs. V-XI (métodos y rango, mod. Ley 253-12); CT art. 281 ter (sanción); Reglamento 78-14 · Evidencia: Análisis de comparabilidad, benchmarking (dgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.pdf)
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Facts verified
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