Owners, buyers, sellers, developers, intermediaries, and investors need to know how the provisions of the reform will be applied in practice, which in its article 296-1 created a special regime, with a rate of 10% as a single and final payment for capital gains generated by the alienation of real estate owned by individuals
SANTO DOMINGO.– The process to regulate Law 30-26, which introduced, among other measures, a new regime for capital gains derived from the sale of real estate by individuals, remains open to public participation until November 11, 2026, on the official public consultation portal of the Legal Counsel of the Executive Branch.
The agency published the draft regulations for the application of Law 30-26, on measures to promote economic growth, tax simplification and mitigation of the international crisis, on its website on September 7 and has a section to send comments or observations through that channel.
The call is of particular interest to the real estate market because Law 30-26 established a 10% tax, as a single and final payment, on capital gains obtained by individuals through the sale of real estate.
The General Directorate of Internal Taxes later confirmed that the application of the tax requires a general rule that establishes the settlement procedure.
How can observations be submitted?
The general regulations for public consultations state that citizens, companies and organizations affected or potentially affected by the proposal, as well as the general public, even if not directly affected, can participate, and participation does not require sending a communication by email.
The consultation page itself offers the possibility of downloading the project in PDF format and a section called " Submit Comments," through which interested parties can send their comments directly to the Legal Consultancy.
The form requests:
- Full name
- Observations or suggestions about the project.
Once the information is complete, the user must submit the form from the same platform. The Legal Department indicates that the opinions received will be compiled during the project review process, which has a deadline of November 11, 2026, in 34 days.
The Legal Department expressly warns that the document submitted for consultation is an official regulatory project, but it is still a preliminary technical text; therefore, it is not yet the regulation, it is still a draft and is not valid until the decree is issued.
The comments received are part of the review process before final approval, and this means that the text currently under consultation may undergo modifications before becoming the final standard.
A 10% change in the treatment of real estate gains
Law 30-26 established the 10% tax on real estate capital gains of individuals, but left aspects of application that require regulatory development.
In August, the DGII itself responded to an inquiry about the new rate, stating that the procedure for settling the tax would be established through a general rule that was in process at that time.
According to an analysis by the firm Guzmán Ariza, prior to Law 30-26, capital gains were subject to the general regime of the Tax Code, particularly article 289, which establishes the rules for determining the gain, while the taxation of individuals was integrated into the Income Tax regime.
What Law 30-26 does is create a special regime through article 296-1, with a rate of 10% as a single and final payment for capital gains generated by the sale of real estate owned by individuals.
The consultation process for the regulations thus takes on special importance for owners, buyers, sellers, developers, intermediaries, and investors who need to know how the provisions of the reform will be applied in practice.
The regulations submitted for consultation should not be confused with the law or with existing tax provisions. Their purpose is to develop the measures that require regulation for their implementation.
The consultation will remain open until November 11, 2026. Comments can be submitted through the form available on the official website of the Legal Counsel of the Executive Branch, at the following link:
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