---
name: do-donations-estates
description: "Dominican Republic Donations & Estates — 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-donations-estates"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
  review_status: "current"
---

# Dominican Republic Donations & Estates

## Dominican Republic Donations & Estates

## 

- **¿La operación implica donación inter vivos de bienes (inmuebles, acciones, cuotas, dinero)? ¿Se liquidó el impuesto del 25% sobre el valor donado (Ley 2569-50 art. 6 mod. Ley 288-04)?** — Verificar si la operación implica donación inter vivos de bienes (inmuebles, acciones, cuotas, dinero) y si se liquidó el impuesto del 25% sobre el valor donado. Evidencia: Contrato de donación, valoración.  _([Ley 2569-50 arts. 15-23 (donaciones); Ley 2569-50 art. 6 (tasa 25%, mod. Ley 288-04); Ley 173-07 art. 6 (plazo)](dgii.gov.do/legislacion/leyesTributarias/Documents/Otras%20Leyes%20de%20Interes/25-69.pdf))_
- **¿La sucesión incluye bienes ubicados en RD o bienes muebles del causante dominicano/domiciliado en RD? ¿Se presentó la declaración sucesoral dentro del plazo de 90 días (art. 26)?** — Verificar si la sucesión incluye bienes ubicados en RD o bienes muebles del causante dominicano/domiciliado en RD y si se presentó la declaración sucesoral dentro del plazo de 90 días (art. 26). Evidencia: Declaración sucesoral, inventario, valoración.  _([Ley 2569-50 arts. 1-14, 24-38 (mod. Ley 288-04 y Ley 173-07); CT Título I (recursos y sanciones)](dgii.gov.do/legislacion/leyesTributarias/Documents/Otras%20Leyes%20de%20Interes/25-69.pdf))_

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> **General reference only.** This document does not constitute tax, legal, or
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## 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-donations-estates` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-donations-estates. If neither is available, confirm every figure against the official source pages cited above before relying on it.