The perception and application of the Tax to Transfer of Industrialized goods and services (ITBIS) to digital services consumed in the country and provided by abroad suppliers must be established by law.
This was considered by the expert in tax issues, Abrahan Montero, Who proposed the presentation of a bill in the healer to be able to tax digital services, which must be agreed, since the tax will fall on the pockets of platform users such as Netflix, Spotify, Disney, Facebook ADS, Instagram, Google Ads, Uber, Airbnb, HBO and any online subscription that provides streaming services.
Montero explained that the fundamental reason why the Dominican State cannot charge taxes established in the country directly to suppliers is because they do not have a permanent domicile in the Dominican Republic, in accordance with the criteria established in article 12 of Law 11-92, which exempts them from complying with the formal duties and tax obligations established in the aforementioned legislation.
He added that this generates unfair competition with local suppliers, since these if you have to tax the service they offer, in addition to other tax burdens.
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He considered Decree 30-25 of January 17, 2025, repealed last Monday, March 3 by Decree 107-25, was well structured in form and background, and created the necessary mechanisms to perceive ITBIS for these services in an objective and simple way without involving aspects related to Law 479-08 on commercial companies.
However, he emphasized that the application of taxes to these services must be done by corresponding route, that is, through a law.
