DGII informa valor exento para viviendas de bajo costo aumenta a RD$ 5,193,655
REDACCIÓN.- El valor exento para viviendas de bajo costo ha aumentado por ajuste de inflación de 2025, según la resolución DDG-AR1-2025-00001 de la Dirección General de Impuestos (DGII).
Esta disposición indica que aumentará de RD$5,025,380.75 a RD$5,193,655.47 el monto máximo del precio de venta de las viviendas desarrolladas por fideicomisos de viviendas de bajo costo, para que los adquirientes puedan optar por el bono, incluyéndose las viviendas del Proyecto Ciudad Juan Bosch, adquiridas con préstamos hipotecarios, que regirá para este año 2025.
Asimismo, el monto exento de los inmuebles destinados a viviendas y solares urbanos no edificados pertenecientes a personas físicas pasa de RD$9,860,649.00 a RD$10,190,833.
Otros impuestos
El Multiplicador del Ajuste por Inflación para el ejercicio fiscal cerrado al 31 de diciembre de 2024 será de 1.0335 y las tasas de cambio para el tratamiento de las diferencias cambiarias serán de RD$/US$ 60.8924 y RD$/EUR 63.4712.
También habrá ajustes en los valores mínimos de fianza y constitución de capital para solicitar la licencia de concesionarios, distribuidores y vendedores de vehículos de motor y remolques ante la DGII:
En el caso de personas jurídicas, valor mínimo de constitución de capital: 3,100,454.91
En el caso de personas físicas, valor mínimo de póliza de seguro: 3,100,454.91
Valor mínimo de póliza de seguro de responsabilidad civil por daños a terceros suscrito con una aseguradora debidamente registrada en la Superintendencia de Seguros: 1,033,484.97
Los montos aplicables para el pago único del Impuesto sobre las Bancas de Lotería y Apuestas Deportivas entre febrero 2025 a enero 2026 son como siguen:
A los contribuyentes RD$62,163 (antes RD$60,149.00), Bancas deportivas en áreas metropolitanas RD$399.621 (antes RD$386,673.00), y para las bancas deportivas en otros puntos geográficos RD$266,414 (antes RD$ 257,782.00).
Los montos aplicables para el pago mensual por el impuesto sobre casinos de juegos será de la siguiente manera: si tiene menos de 15 mesas será RD$57,723, entre 16 y 35 mesas RD$66,603, y de más de 36 mesas RD$88,805.
En el caso del impuesto a las máquinas tragamonedas el impuesto es por zona y las que está en la ciudad de Santo Domingo pagará RD$15,227, en Santiago RD$12,943, y en el resto del país RD$10,986.
En cuanto a los precios de transferencia, a través de la nueva resolución la DGII informa que, de acuerdo con información suministrada por el Banco Central, el monto ajustado que regirá para el 2025 es de RD$15,269,284 para aquellos contribuyentes cuyas operaciones con partes relacionadas no superen en conjunto el valor antes mencionado.
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