The General Directorate of Taxes (DGII) updated the thresholds or limits with which payments or installments can be made in cash for the acquisition of real estate, vehicles, jewelry, and other goods.
For the constitution or transfer of rights over real estate, the updated limit is RD$1,500,000.00.
For the constitution or transmission of rights over motor vehicles, aircraft and vessels RD$800,000.00.
For the transfer of ownership of watches, precious jewelry, whether by piece or by lot of works of art RD$700,000.00.
These thresholds were adjusted based on the resolution of the National Committee Against Money Laundering and Terrorism Financing, CONCLAFIT-2025-01.
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In that sense, the procedures related to motor vehicles and trailers established in General Standard No. 06-2022, which regulates the requirement for proof of payment by the General Directorate of Internal Taxes in said processes, are subject to these new thresholds; as well as in relation to the obligation to detail the payments made and pending payments in the transfer of real estate property, within the framework of the process of issuing authorizations for the payment of taxes on transfers and real estate discharges, in accordance with the provisions of Notice No. 07-2025 issued by this DGII.
These thresholds must be observed by natural and legal persons who carry out acts or operations subject to the aforementioned limits, as well as by notaries public; who, in accordance with General Rule No. 07-2022, are obliged to demand reliable proof of payment when they intervene in some of these acts or operations.
