Confotur tax exemption law

The CONFOTUR law in the Dominican Republic is designed to stimulate tourism and real estate investment by offering significant tax benefits. Here's a breakdown of the key advantages for those buying real estate. It's important to understand the CONFOTUR law's intricacies to maximize its benefits. Here's a more detailed look:

Key Aspects of the CONFOTUR Law:

  • Purpose:

    • The primary goal is to stimulate tourism development in the Dominican Republic by attracting investment in tourism-related projects.

    • This includes hotels, resorts, and associated infrastructure, as well as residential real estate within approved projects.

  • Targeted Investments:

    • The law encourages investment in specific types of projects, such as:

      • Hotel facilities and resorts.

      • Tourism-related real estate developments.

      • Infrastructure supporting tourism, like golf courses and marinas.

  • Tax Incentives Breakdown:

    • Exemption from Property Transfer Tax:

      • This is a significant saving, as it eliminates the 3% tax on the property's transfer value.

    • Exemption from Real Estate Property Tax (IPI):

      • This exemption, typically lasting 10 to 15 years, greatly reduces the ongoing cost of property ownership.

    • Import Tax Exemptions:

      • Developers benefit from exemptions on import duties for construction materials and equipment.

    • Income Tax exemptions:

      • In some cases, income generated from the properties can be exempt from income taxes, for a certain period of time.

  • CONFOTUR Zones:

    • The benefits apply to properties within designated tourism development zones. Therefore, it is very important to verify that the property you are interested in is within a CONFOTUR zone.

  • Application Process:

    • Developers must apply to the Tourism Promotion Council (CONFOTUR) for project approval.

    • The council evaluates projects based on their contribution to tourism development.

  • Benefits for Foreign Investors:

    • The law is particularly attractive to foreign investors, as it provides a stable and secure legal framework.

    • There are generally no restrictions on foreign ownership of CONFOTUR-approved properties.

Important Considerations:

  • Verification:

    • Always verify that a property is indeed part of a CONFOTUR-approved project.

  • Terms and Conditions:

    • Each project may have specific terms and conditions, so it's essential to review them carefully.

  • Long-Term Investment:

    • CONFOTUR benefits are designed for long-term investments.

By understanding these details, investors can make informed decisions and take full advantage of the CONFOTUR law's benefits.

 

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