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Ley No. 171-07

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admin

Publicado en Ley No. 171-07 En

Objetivo: Otorgar a los pensionados y rentistas extranjeros que decidan establecerse en el territorio de la República Dominicana los mismos beneficios y exenciones otorgados por la legislación dominicana a los inversionistas extranjeros ciudadanos residentes en el exterior.

Beneficiarios:

 a. Pensionados o jubilados nacionales o extranjeros que se beneficien de una renta mensual, no inferior al monto de US$1,500.00, proveniente de una pensión o jubilación de un gobierno, organismo oficial o empresa privada de origen extranjero, que hayan decidido trasladar su residencia definitiva a la República Dominicana y disfrutar del beneficio de dicha pensión en territorio dominicano.

 b. Rentistas, que son aquellas personas que disfrutan de rentas estables y permanentes, no inferiores a la suma de US$2,000.00 o su equivalente en pesos dominicanos, provenientes del exterior por cualquiera de los mecanismos señalados en el artículo 1 literal c) de la Ley, a saber: i. Depósitos y/o inversiones de bancos establecidos en el extranjero; ii. Remesas provenientes de bancos o financieras establecidos en el exterior; iii. Inversiones de empresas establecidas en el exterior; iv. Remesas originadas de bienes raíces; iv. Intereses recibidos de títulos emitidos en moneda extranjera generadas en el exterior; v. Beneficios obtenidos por inversiones en títulos emitidos en moneda extranjera y/o nacional con el Estado o sus instituciones, siempre y cuando el capital haya sido generado en el exterior y se realice el cambio de moneda en el país; vi. Intereses, rentas o dividendos de inversiones mobiliarias o inmobiliarias realizadas en el país, cuyo principal haya sido generado en el exterior.

 c. Los dominicanos pensionados por instituciones en el extranjero que comprueben recibir las rentas enumeradas precedentemente, siempre que hayan residido permanentemente en el exterior por un período no menor de diez (10) años.

 d. Los extranjeros que residan en la República Dominicana y adquieran la condición de pensionados o rentistas.

Beneficios:

 a. Residencia por Inversión: este programa permite a los inversionistas extranjeros, pensionados y rentistas obtener la residencia dominicana en un plazo de 45 días laborables;

 b. Exención del pago de impuestos de los ajuares del hogar y bienes personales, que permite a los extranjeros que ingresen al país, con el propósito de establecer su residencia, traer sus ajuares del hogar libre de pago de impuestos;

 c. Exención parcial de los impuestos aplicables a la importación de vehículos de motor usados, siempre y cuando su propietario posea al menos un año de uso;

 d. Exención del pago de los impuestos sobre transferencia inmobiliaria, sobre la
primera propiedad adquirida;

 e. Exención del pago del Impuesto sobre la Renta respecto a las sumas que hayan sido declaradas como ingreso para acogerse a los beneficios de la Ley;

 f. Exención del 50% de los impuestos sobre hipotecas, siempre y cuando el acreedor sea una institución financiera regulada por la Ley Monetaria y Financiera;

 g. Exención del 50% del impuesto que grava el pago de dividendos (25%);

 h. Exención del impuesto sobre ganancia de capital (25%), siempre y cuando el rentista sea el accionista mayoritario de la sociedad que deba pagar este impuesto y que la misma no realice actividades comerciales o industriales.

 i. Exención del pago del Impuesto de Transferencia de Bienes Industrializados y Servicios (ITBIS) y del Impuesto Selectivo al Consumo (ISC) por la adquisición de vehículos de motor en la República Dominicana.

Organismos que intervienen en la administración del sistema de beneficios: Dirección General de Aduanas – Dirección General de Migración – Dirección General de Impuestos Internos.

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