Que es el IPI/VSS Data With Great Intersenates DGII
http://www.dgii.gov.do/dgii/impuestos/Paginas / ivss.aspx What is IPI / VSS?
IPI / VSS is the tax that applies to housing (casas y apartamentos) y a los solares ubicados en zonas urbanas donde no se haya levantado una construcción, o donde ésta ocupe menos del 30% del terreno. Base Legal: Ley 18-88 d/f 19/01/1988 y sus modificaciones.
¿Qué grava este Impuesto?Todas las viviendas ubicadas en zonas urbanas o rurales cuyo valor incluyendo el solar, sea superior a los Cinco Millones de Pesos (RD$ 5,000,000.00).Solares:Los ubicados en zonas urbanas donde no se haya levantado una construcción o donde ésta ocupe menos del 30% de la extensión total del terreno y cuyo valor sobrepase los cinco millones de pesos (RD$ 5,000,000.00).Nota: El valor de la vivienda o el solar será determinado por la Dirección General de Catastro.
What is the levy of this tax?
Housing: One percent (1%) applied to the excess value of the vivienda.Solares: One percent (1%) applied on the excess value of the land.
Are there any exemptions to this tax? Yes
are exempt from this tax
- The houses whose value is less than Five Million Pesos (RD $ 5,000,000.00).
- dwellings whose owners have reached sixty-five (65) years old, provided that such housing was not transferred ownership in the last fifteen (15) years, and its owner only owns real estate such as housing.
- The buildings and land in the name of the Dominican State, charities, religious organizations and diplomatic delegations.
What if the taxpayer know the value of the home?
If you know the value of your home and want to know if it qualifies for payment of the IPI / VSS, can be submitted to the government or local agency that corresponds with copies of the following documents: Deed
, Carta Constancia Recorder of Deeds, Judgement of the Superior Court or Land Sale Act of Housing. Mensura
Cadastral (if any).
Map la mejora edificada en el solar.
Cédula de Identidad y Electoral, en caso de Personas Físicas, Tarjeta de Identificación Tributaria, en caso de Compañías y Pasaporte, en caso de extranjeros. En caso de ser un representante, deberá presentar un poder legalizado que lo autorice a efectuar la transacción.
¿Qué hacer si no está de acuerdo con el valor determinado?
En caso de que el Contribuyente no esté de acuerdo con el valor determinado para su inmueble, podrá solicitar a la DGII que reconsidere su decisión, presentando una tasación de algunas de las instituciones referidas, dentro del plazo de veinte (20) días a partir de la fecha de recepción valuation.
When and where to pay the IPI / VSS?
Law 18-88, as amended, provides that the owner of a home or undeveloped urban site, is obliged to submit annually its Affidavit (Form IVSS-01) in the first sixty (60) days of the year. This tax is payable in two (2) semi-annual installments, the first within the next ten (10) days counted from the date of filing the affidavit, as follows: CONCEPT
DEADLINE
PLACE Submission of Affidavit (FormIPI/VSS-01) primeros60 days a year The Virtual Office Administrations or Agencies
Banks First Installment March 11: Leon, BHD, Progreso, People and Collections Local Adm
septiembreBancos Second Installment 11: Lion , BHD, Progreso, popular and Local Government and
Collections What to do to file the affidavit of the IPI / VSS?
If you do it first time, you complete an Affidavit (IPI/VSS-01) and attach the documents described above. If you have already done before, will present his latest affidavit and corresponding receipts to complete the new declaration.
What happens if I pay after the due date?
If you pay after the deadline, are subject to a 10% late fee on the value of the tax, for the first month or part month, and 4% progressive and indefinite for each month or part month thereafter, plus a 1.73% cumulative interest compensation for each month or part month.
Note: Failure to comply with formal duties such as the failure to file the affidavit, providing false or inaccurate information, among others, are punishable by fines of five (5) to thirty (30) minimum wages.
Sum Staff
