---
name: do-capital-gains-tax
description: "Dominican Republic Capital Gains Tax — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/do-capital-gains-tax"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
  review_status: "current"
---

# Dominican Republic Capital Gains Tax

## 

- **¿La normativa grava como ganancia de capital la diferencia entre el valor de realización y el costo fiscal ajustado en la venta de acciones, cuotas, inmuebles y demás activos de capital? (regla normativa)** — Sí, la normativa grava como ganancia de capital la diferencia entre el valor de realización y el costo fiscal ajustado en la venta de acciones, cuotas, inmuebles y demás activos de capital. (Evidencia: Contrato de venta, soporte de costo, cálculo de ganancia)  _([Código Tributario art. 289; Ley 11-92 art. 289](https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf))_
- **¿La base fiscal del activo se determina como el costo de adquisición ajustado por inflación con los multiplicadores anuales que publica la DGII? (regla normativa)** — Sí, la base fiscal del activo se determina como el costo de adquisición ajustado por inflación con los multiplicadores anuales que publica la DGII. (Evidencia: Soporte de costo de adquisición, tabla de multiplicadores DGII)  _([Código Tributario arts. 289 y 327; Reglamento 139-98; Ley 11-92 arts. 289 y 327; multiplicadores 2026](https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf; https://dgii.gov.do/legislacion/resoluciones/Documents/DDG-%20AR1-2026-00001.pdf))_
- **¿La operación involucra no residentes o venta indirecta de activos dominicanos?** — Aplica CT art. 289 y Párr. I (mod. Ley 495-06); CT art. 305 (retención 27%); CDI si aplica. (Evidencia: Estructura de la operación, contratos, memo legal)  _([CT art. 289 y Párr. I (mod. Ley 495-06); CT art. 305 (retención 27%); CDI si aplica](dgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.pdf))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `do-capital-gains-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-capital-gains-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.