The Dominican Republic's DGII has launched a public consultation on draft rules implementing the accelerated depreciation regime for new industrial machinery and equipment introduced by Law No. 30-26. Comments are due by 15 September 2026.Â
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has opened a public consultation on a draft general norm establishing the implementation framework for the accelerated depreciation regime introduced under Law No. 30-26.
Stakeholders have until 15 September 2026 to submit comments on the proposed rules, which would allow eligible businesses to depreciate qualifying industrial machinery and equipment at twice the normal rate.
Draft rules implement Law No. 30-26
The draft General Norm provides the administrative framework for applying the accelerated depreciation incentive introduced by Law No. 30-26, enacted on 18 June 2026. The law amended the Tax Code by adding a new provision to Article 287, allowing qualifying industrial machinery and equipment to be depreciated at double the standard rate applicable to Category 3 assets.
The DGII states that the framework is based on constitutional principles governing public administration and taxation, including the principles of legality, efficiency, transparency, justice, equality and equity established in Articles 138 and 243 of the Constitution.
The Tax Code also authorises the DGII to issue general norms and administrative interpretations through Articles 34 and 35, while Article 297 identifies the corporate taxpayers eligible to claim the benefit.
Eligibility requirements
Under the draft norm, accelerated depreciation will apply only to assets meeting specific technical criteria.
Eligible assets must:
- Be classified as Category 3 assets;
- Fall within tariff chapters 84 or 85 of the Customs Tariff;
- Be new machinery or equipment intended exclusively for industrial use; and
- Have a normal useful life of at least five years.
The draft norm also includes Annex A, which establishes the official list of qualifying machinery and equipment.
Reporting and compliance obligations
Taxpayers claiming the accelerated depreciation incentive will be required to report the qualifying depreciation expenses separately in Annex D of the IR-2 corporate income tax return.
In addition, businesses must submit an annual information report detailing qualifying acquisitions in accordance with Annex B of the proposed norm.
The DGII notes that failure to comply with the reporting requirements will be subject to the sanctions for breaches of formal tax obligations under Article 257 of the Tax Code. It also reserves the authority to reject depreciation claims that do not satisfy the requirements established by Law No. 30-26 and the implementing norm.
Earlier, DGII issued Notice 10-26, setting out the implementation schedule for key provisions of Law 30-26 and confirming that several tax measures will take effect from 1 July 2026.
