---
name: do-transfer-pricing
description: "Dominican Republic Transfer Pricing — 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-transfer-pricing"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
  review_status: "current"
---

# Dominican Republic Transfer Pricing

## 

- **¿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-AR1-2026-00001](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)** — 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)](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?** — 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 Décimo](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)?** — 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 78-14](dgii.gov.do/legislacion/leyesTributarias/Documents/CodigoTributario/Titulo-II-del-Codigo-Tributario.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-transfer-pricing` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-transfer-pricing. If neither is available, confirm every figure against the official source pages cited above before relying on it.