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Tax attorney Pablita Cabrera Martínez filed a direct action of unconstitutionality before the Constitutional Court against the recently enacted Law 30-26, regarding measures for economic growth and mitigation of the international crisis.
n” “nThe expert in tax, criminal, and corporate litigation argues that paragraph 4 of article 2 and literal A of article 17 of Law 30-26 violate rights.
n” “n“We are taking action regarding literal A of article 17 of the Law on the withholding of rents, as it places an obligation openly in the hands of people who have not been declared as withholding agents. An example of this is that it establishes a 15% withholding on rents regardless of whether they are movable or immovable property; it does not make a distinction if it is a natural person or a legal entity,” added the legal professional.
n” “nThe lawyer, representing the Association of Entrepreneurs United for Development and Freedom (EMUDELI), explained that the first article brought to be modified establishes that taxpayers who have to resort to the court must first pay, because otherwise, the DGII will seize assets, as it will be fully authorized to do so by right.
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The legal expert understands that this constitutes a fraud against constitutional jurisprudence; furthermore, it curtails the fundamental right to due process, access to justice, and effective judicial protection, since “if you are going to be subject to an attachment because you file an appeal, a right is being violated.”
n” “nParagraph 4 of Article 2 of Law 30-26 establishes “The taxpayer may, within the corresponding legal deadlines, consign to the DGII the amount equivalent to the required tax debt and simultaneously file the appeals they deem pertinent, in order to avoid the adoption of precautionary measures and the imposition of pecuniary sanctions, without said payment implying tacit acceptance of the tax obligation or waiver of their right to defense. This payment does not imply that in order to file appeals, the amount of the tax debt must be paid beforehand”.
n” “nMeanwhile, literal A of article 17 of the same law indicates that the “15% on the sums paid or credited to an account for the concept of rent or lease of any type of movable and immovable property provided by natural persons, with or without accessory movable property, as a single and final payment”.
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Public Relations
Pablita Cabrera
June 22, 2026
