Primary and Practical Sources
1. Registro Inmobiliario - Law 108-05 framework.
Official material describing the registration system for real property rights, liens and encumbrances.
2. Guzmán Ariza - Legal Guide to Investing in the Dominican Republic.
Practical legal overview of foreign investment, real estate purchases, due diligence, mortgages, inheritance and transfers.
3. Registro Inmobiliario - security formats and title records.
Official descriptions of Certificates of Title, creditor records and complementary records containing burdens and encumbrances.
4. Dirección General de Impuestos Internos (DGII) - real estate operations tax.
Official material stating the 3% tax on real estate transfers.
5. DGII - 2026 Impuesto al Patrimonio Inmobiliario (IPI) guide.
Official 2026 rate, threshold and filing guidance.
6. Ministry of Tourism (MITUR) - Tourism investment overview.
Official summary of Law 158-01 incentives and tourism development policy.
7. DGII - Decree 74-02 implementing Tourism Law 158-01.
Official regulation addressing how tourism incentives apply to qualifying facilities and real estate rights.
8. Foreign Investor's Legal Guide in the Dominican Republic.
Guzmán Ariza is pleased to offer this legal guide to international investors and law firms interested in the business opportunities available in the Dominican Republic.
The guide provides basic information about the country and its legal system and is available in Spanish, English, Chinese, French, Italian, German, and Russian.