The topic of Repatriation of Capital in the Dominican Republic is a matter that draws a lot of interest. Our law firm receives a large number of legal consultations from clients who are interested in creating or forming corporations and/or companies in the country.
This is because many countries have a tax rate for the Repatriation of Capital for Foreign Investment. This is not the case in the Dominican Republic, anyone who wishes to repatriate their capital gains from investments made in the country to other countries, is able to do so since this is NOT taxed.
A country’s economic development is determined by multiple factors. Most of these factors are monetary in nature, while others are related to their relationships with other countries through various transactions.
Both national and international investment are very important for the development of a country’s economy, this is so for many different reasons, such as:
The Dominican Republic offers many advantages in this regard to both domestic and foreign investors.
The taxation policy on the Repatriation of Capital in the Dominican Republic is divided into two aspects:
Conceptually, Capital Repatriation is the entry of assets or monetary amounts into a territory. They must have previously been taken out of the country for a financial reason.
Dominican legislation defines this topic in the following ways:
Each of these types of Repatriation of Capital has a different process established by state institutions and/or a different tax rate.
Repatriation can be seen as favorable or unfavorable. Not all outflow of capital from the country is good for the economy, but when there is an inflow it increases the value of the economy.
Repatriation of Capital can be total or partial.
The Dominican Republic is progressively strengthening its economic system to maintain stability, so that taxpayers who wish to repatriate their capital can do so, and have confidence that their capital is not at risk. The figures prove that this desire has been the right one because the economy has been improving yearly, and citizens can make purchases from a very diverse pool of products and services daily. Additionally, the country is also benefiting from having more qualified personnel.
A good relationship with other countries increases export possibilities. The Dominican Republic is one of the countries in Latin America with lower production costs, which will help domestic investors be very competitive both in the country and in the international market.
The laws that apply to foreign investors in the Dominican Republic are established by the EXPORT and INVESTMENT CENTER OF THE DOMINICAN REPUBLIC (CEI-RD in Spanish), which establishes the following when it comes to the REMITTANCE OR repatriation OF CAPITAL:
“A foreign investor whose capital is registered in the CEI-RD will have the right to remit or repatriate this capital, whenever they sell their shares, participations, or rights to national or foreign investors, or when the company in which they made their investment is liquidated, as long as they have complied with their tax obligations and the provision of statistical information in accordance with monetary and financial law”
Additionally, the investor may repatriate abroad the capital gains made and recorded in the books of the company in question, without prior authorization from the Central Bank, as established in Article 12 of Law No.16-95.
The sale, transfer, or assignment of shares, participations, or rights from a foreign investor to another national or foreign investor must be reported to the CEI-RD within sixty (60) calendar days of the total or partial sale, assignment of the property, or the liquidation of the company in question.”
Let’s now look at cases in which a Dominican taxpayer has funds abroad. The regulation of capital repatriation is made by the Department of Internal Taxes (DGII), which establishes the following:
“Any taxpayer who has funds abroad that have not been declared in their estate may include them in their affidavit by paying one percent (1%) of the repatriated amount, within a period that may not exceed the first (1st) of October of the year two thousand five (2005)”
PARAGRAPH: To comply with this article, the taxpayer must prove through reliable documents that they had the repatriated funds before the first (1st) of October of the year two thousand four (2004)’ General Rule No. 7-04
It should be pointed out that the dates in these articles specify when legislators have adopted rules on this subject. Until another law comes along to rectify or replace the current legislation, these laws will continue to be the standard when it comes to the current taxation of capital repatriation.
In essence, this means that a Dominican taxpayer will only pay 1% of the repatriated capital amount. This rate is far lower than the capital repatriation tax rate of other countries in Latin America. For example, Mexico has a rate of 8% and there are other countries with even higher rates.
The Dominican Republic is great when it comes to investment, because of the tentative rates of taxation for new national and international investors. This is one of the reasons why there is a large number of professionals from many different countries here in what’s known as the land of Quisqueya.
On the other hand, when returning capital to the country, the process is also simple and quick. The percentage for repatriated capital is only 1%, so finding better conditions elsewhere would be an almost impossible task.
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Device Storage Overview
Privacy Policy: https://www.semasio.com/legal/semasio-privacy-policy
Legitimate Interest Claim: https://www.semasio.com/legal/semasio-privacy-policy
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.crimtan.com/privacy-policy/
Legitimate Interest Claim: https://www.crimtan.com/privacy-policy/
Data Retention Period: 365 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.geniussports.com/policies/media-buying-services-and-tcf-privacy-notice/
Legitimate Interest Claim: Not Available
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.e-planning.net/privacy-policy.html
Legitimate Interest Claim: https://www.e-planning.net/privacy-policy.html
Data Retention Period: 3650 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.criteo.com/privacy/
Legitimate Interest Claim: https://www.criteo.com/privacy/how-we-use-your-data/
Data Retention Period: 390 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.1plusx.com/privacy-policy/
Legitimate Interest Claim: https://www.1plusx.com/privacy-policy/
Data Retention Period: 90 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.adloox.com/legal/privacy-policy
Legitimate Interest Claim: https://www.adloox.com/legal/privacy-policy
Data Retention Period: 396 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://blis.com/blis-privacy-policy-for-online-advertising-and-related-uses/
Legitimate Interest Claim: https://blis.com/legitimate-interests-statement/
Data Retention Period: 400 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.lotame.com/privacy/privacy-notices/services/
Legitimate Interest Claim: https://www.lotame.com/wp-content/uploads/2024/07/TC_String_Legitimate_Interests_Assessment_Lotame.pdf
Data Retention Period: 396 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://liveramp.fr/politique-confidentialite-produits-services/politique-de-confidentialite-de-nos-produits-et-services-2/
Legitimate Interest Claim: https://liveramp.fr/iab-transparency-consent-framework/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.groupm.com/privacy-notice
Legitimate Interest Claim: https://www.groupm.com/privacy-notice
Data Retention Period: 2 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://fifty.io/privacy-policy
Legitimate Interest Claim: https://fifty.io/privacy-policy
Data Retention Period: 183 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.wearemiq.com/privacy-and-compliance
Legitimate Interest Claim: https://www.wearemiq.com/privacy-and-compliance
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://sonobi.com/privacy-policy/
Legitimate Interest Claim: https://sonobi.com/privacy-policy/
Data Retention Period: 548 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://richaudience.com/en/privacy/
Legitimate Interest Claim: Not Available
Data Retention Period: 90 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://legal.loopme.com/privacy-center#contract-hyartvn1o
Legitimate Interest Claim: https://legal.loopme.com/privacy-center#contract-hyartvn1o
Data Retention Period: 396 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.dynataprivacy.com/
Legitimate Interest Claim: https://www.dynataprivacy.com/
Data Retention Period: 730 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://showheroes.com/privacy-policy/
Legitimate Interest Claim: https://showheroes.com/privacy-policy/
Data Retention Period: 393 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://ayads.co/privacy.php
Legitimate Interest Claim: https://ayads.co/privacy.php
Data Retention Period: Not Available Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://privacy-portal.smartclip.net/en/privacy-policy
Legitimate Interest Claim: https://privacy-portal.smartclip.net/tcf/purpose-2-li
Data Retention Period: 120 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Legitimate Interest Claim: https://asklocala.com/advertising-privacy-policy/?_gl=1*145zs89*_up*MQ..*_ga*MjA4NDgxNDYxOC4xNjk2NTEyNTU5*_ga_VRM83PCHBL*MTY5NjUxMjU1OC4xLjEuMTY5NjUxMjU3NS4wLjAuMA..*_ga_5N7836YC9X*MTY5NjUxMjU1OC4xLjEuMTY5NjUxMjU3NS4wLjAuMA..
Data Retention Period: 45 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.eyeota.com/privacy-center
Legitimate Interest Claim: https://www.eyeota.com/eyeota-marketplace-privacy-policy#pcc-anchor-2
Data Retention Period: 120 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://privacy.metadsp.co.uk/privacy-policy.html
Legitimate Interest Claim: https://privacy.metadsp.co.uk/privacy-policy.html
Data Retention Period: 90 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://azira.com/fr/privacy-policy/#services-policy
Legitimate Interest Claim: https://azira.com/fr/privacy-policy/#services-policy
Data Retention Period: Not Available Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://doubleverify.com/privacy-notice/solutions-privacy-notice
Legitimate Interest Claim: https://doubleverify.com/privacy-notice/solutions-privacy-notice
Data Retention Period: 45 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://piximedia.com/privacy/?lang=fr
Legitimate Interest Claim: https://piximedia.com/privacy/?lang=fr
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.bidswitch.com/privacy-policy/
Legitimate Interest Claim: https://www.bidswitch.com/privacy-policy/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.iponweb.com/policies-legal/iponweb-privacy-policy/
Legitimate Interest Claim: https://www.iponweb.com/policies-legal/iponweb-privacy-policy/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.nextroll.com/privacy
Legitimate Interest Claim: https://www.nextroll.com/lia
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://id5.io/platform-privacy-policy/
Legitimate Interest Claim: https://id5.io/privacy
Data Retention Period: Not Available Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://privacy-policy.teads.com/
Legitimate Interest Claim: https://privacy-policy.teads.com/privacy-policy/european-privacy-notice/
Data Retention Period: 120 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://digitalaudience.io/legal/
Legitimate Interest Claim: https://digitalaudience.io/legal/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.smartstream.tv/de/produktdatenschutz
Legitimate Interest Claim: https://www.smartstream.tv/de/produktdatenschutz
Data Retention Period: 365 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.stroeer.de/ssp-datenschutz
Legitimate Interest Claim: https://www.stroeer.de/ssp-datenschutz
Data Retention Period: 730 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://osdatasolutions.de/datenschutz/
Legitimate Interest Claim: https://osdatasolutions.de/datenschutz/
Data Retention Period: 730 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://connectadrealtime.com/privacy/
Legitimate Interest Claim: https://connectadrealtime.com/privacy/
Data Retention Period: 30 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://permodo.com/de/privacy.html
Legitimate Interest Claim: https://permodo.com/de/privacy.html
Data Retention Period: 90 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://verve.com/dsp-cookies-privacy/
Legitimate Interest Claim: https://verve.com/dsp-cookies-privacy/
Data Retention Period: 0 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.emodoinc.com/privacy-policy/
Legitimate Interest Claim: http://www.emodoinc.com/privacy-policy
Data Retention Period: 60 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.media.net/privacy-policy/
Legitimate Interest Claim: https://www.media.net/privacy-policy/#legitimate-interest
Data Retention Period: 2190 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://connatix.com/privacy-policy/
Legitimate Interest Claim: https://connatix.com/privacy-policy/
Data Retention Period: Not Available Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://liveintent.com/services-privacy-policy/
Legitimate Interest Claim: Not Available
Data Retention Period: 730 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://admanmedia.com/politica.html
Legitimate Interest Claim: https://admanmedia.com/politica.html
Data Retention Period: 0 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.azerion.com/wp-content/uploads/2024/06/Website-Privacy-Notice-v3-Inskin-Media.pdf
Legitimate Interest Claim: https://www.azerion.com/wp-content/uploads/2024/06/Website-Privacy-Notice-v3-Inskin-Media.pdf
Data Retention Period: Not Available Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.liftdsp.com/privacy-policy
Legitimate Interest Claim: Not Available
Data Retention Period: 390 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://developers.bluestack.app/privacy-policy
Legitimate Interest Claim: https://developers.bluestack.app/privacy-policy
Data Retention Period: 120 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://yoc.com/privacy/
Legitimate Interest Claim: https://yoc.com/privacy/
Data Retention Period: 365 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.antvoice.com/en/privacypolicy/
Legitimate Interest Claim: https://www.antvoice.com/en/privacypolicy/
Data Retention Period: 403 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://privacy.basis.net/
Legitimate Interest Claim: https://privacy.basis.net/#gdpr
Data Retention Period: 540 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Legitimate Interest Claim: https://19567840.fs1.hubspotusercontent-na1.net/hubfs/19567840/Website%20-%20Terms%20and%20Conditions/Seedtag_Contextual%20Advertising%20Privacy%20Policy_ENG.docx%20(2).pdf
Data Retention Period: 0 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://underdogmedia.com/privacy-policy/
Legitimate Interest Claim: https://underdogmedia.com/privacy-policy/
Data Retention Period: 63 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://audience-solutions.com/privacy-policy.pdf
Legitimate Interest Claim: https://audience-solutions.com/privacy-policy.pdf
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://smadex.com/privacy-policy/
Legitimate Interest Claim: https://smadex.com/privacy-policy/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://bombora.com/privacy
Legitimate Interest Claim: https://bombora.com/privacy
Data Retention Period: 730 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.outbrain.com/privacy
Legitimate Interest Claim: https://www.outbrain.com/privacy
Data Retention Period: 396 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://login.rtbmarket.com/gdpr
Legitimate Interest Claim: https://login.rtbmarket.com/gdpr
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.yieldmo.com/privacy/
Legitimate Interest Claim: https://www.yieldmo.com/privacy/
Data Retention Period: 390 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.amillionads.com/privacy-policy
Legitimate Interest Claim: https://www.amillionads.com/privacy-policy/
Data Retention Period: 30 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://hybridtheory.com/privacy-notice/
Legitimate Interest Claim: https://hybridtheory.com/privacy-notice/
Data Retention Period: 90 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.mediarithmics.io/legal/data-policy
Legitimate Interest Claim: https://www.mediarithmics.io/legal/data-policy
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.bidtellect.com/privacy-policy/
Legitimate Interest Claim: Not Available
Data Retention Period: 28 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.vi.ai/legal/privacy-policy/
Legitimate Interest Claim: https://www.vi.ai/legal/privacy-policy/
Data Retention Period: 90 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.remerge.io/service-privacy-policy
Legitimate Interest Claim: https://www.remerge.io/service-privacy-policy
Data Retention Period: 90 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://mediasmart.io/privacy/
Legitimate Interest Claim: https://mediasmart.io/privacy/
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://rezonence.com/privacy-policy/
Legitimate Interest Claim: https://rezonence.com/privacy-policy/#legitimate_interest
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.advanced-store.com/de/datenschutz/
Legitimate Interest Claim: https://www.advanced-store.com/de/datenschutz/
Data Retention Period: 60 Days
Purposes (Consent)
Purposes (Legitimate Interest)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: http://adelement.com/privacy-policy.html
Legitimate Interest Claim: https://adelement.com/privacy-policy.html#legal-basis-processing
Data Retention Period: 180 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.adux.com/donnees-personnelles/
Legitimate Interest Claim: https://www.adux.com/donnees-personnelles/
Data Retention Period: 365 Days
Purposes (Consent)
Special Purposes
Features
Data Categories
Device Storage Overview
Privacy Policy: https://www.magnite.com/legal/advertising-technology-privacy-policy/
Legitimate Interest Claim: https://www.magnite.com/legal/advertising-technology-privacy-policy/
Data Retention Period: 28 Days
Purposes (Consent)
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