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Dominican Republic

10 August 2021

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Dominican Republic Publishes Consultation Letter Clarifying ITBIS on Intangible Digital Products

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published consultation letter G.L. No. 24434 in response to a question regarding the application of the tax on the transfer of industrialized goods and services (ITBIS) on intangible digital products. In particular, the letter addresses ITBIS on sales of intangible digital products consisting of domain registration, leasing of server space outside the Dominican Republic, file transfer services, email account services, SSL certificates, etc. The letter explains that such sales carried out in the local market will generally not be subject to ITBIS since it involves the sale of an intangible asset, although if the sale is connected with the transfer of a tangible asset, the sale would be subject to ITBIS.

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