Dominican Republic Transfer Pricing — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
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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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Every figure is drawn from this 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)?
Las 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 ↗
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