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Special Services

Special Service for the Recovery of Tax Goods and Services Transfer (ITBIS)

For Non-Profit Companies

Institutions that within their legal constitution are non-profit associations, which according to the law must be exempt from the collection of the Transfer Tax of Goods and Services (ITBIS) as well as companies that by law are exempt from this tax.

Exempt goods and products

Live animals. Fresh, chilled and frozen meats. Fish for popular consumption or reproduction. Dairy (except yogurt and butter). Milk and honey. Other products of animal origin. Plants for planting. Legumes, vegetables, unprocessed tubers for mass consumption. Unprocessed fruits, for mass consumption. Uns roasted, non-decaffeinated coffee, coffee peel and husk. Cereals, flours, worked grains. Milling products.

Oilseeds and other seeds (for fats, sowing or animal feed).

Sausages. Cocoa beans, whole or broken, raw or roasted. Shell, films and other cocoa residues.


The following services are exempt from the payment of the Transfer Tax on Industrialized Goods and Services (ITBIS):


Financial services, including insurance. Pension and retirement plan services.

Ground transportation services for people and cargo. Electricity, water and garbage collection services. Housing rental services. Health services. Educational and cultural services. Funeral services. Services of beauty salons and hairdressers.


Important Considerations:


Gyms are considered preventive health services and therefore exempt from the application and payment of the ITBIS.

Dental services are also considered as health services and are therefore exempt from the application and payment of the ITBIS.


Funeral services are considered payments for services of transfer, preparation, wake, burial and exhumation of the deceased, as well as religious ceremonies, including the supply of coffins.



Housing is not considered and therefore the rental of farms, land, industries, ships, planes, villas, tourist apartments, premises or physical structures for the use other than housing, such as commercial premises or industrial buildings, including places where shops, businesses, offices, clinics, hospitals, schools, educational or recreation centers, hotels, aparthotels, motels and other structures that are not homes operate.


Artistic shows, whether classical or popular, and presentations by artists, musicians, plays, ballets and puppets are exempt from ITBIS under Decree 274-01, Article 2.

Tax Rate

In compliance with the provisions of paragraphs I and II of article 23 of Law 253-12, taxpayers are informed that the ITBIS rate to be applied to the transfer of encumbered assets and / or provision of services from 2016 will be 18%.


The DGII institution in charge of collecting the taxes that the exempt taxpayer when presenting his invoice to the final consumer must do so without including the ITIBS, for 2 reasons 1) By law he cannot collect the ITBIS and 2) he is not a taxpayer of ITIBIS, so he must not pay ITBIS or charge ITIBIS to his clients.


In practice, the tax administration sometimes recommends taxpayers who are in this situation to take said ITIBIS at cost, which is a measure that does not benefit these exempt companies and that is a subterfuge that the DGII uses not to return it, in which case these companies simply lose it.


To carry out an accounting and tax practice according to the guidelines of the tax code, it would be necessary to request an invoice by invoice an exemption from the ITBIS charged by the suppliers. Through a mechanism that initiates a refund request process before the Ministry of Finance.


It is intended to analyze what is the most correct according to the law


Standard 07/2007


There are mechanisms for reimbursement and compensation of the ITIBS as established in the standard 07/07:


ARTICLE 2: Exporters and producers of goods exempt from the ITBIS that reflect credits for ITBIS advanced in goods and services acquired for their production process, in order to request the reimbursement or compensation of the balances in favor indicated above, must meet the following requirements: 


  1. a) Have complied with the provisions of Article 1 of this Standard.


  1. b) Prior to your request, have reported electronically the purchases and expenses in accordance with the provisions of General Rule 1¬07. In the case of applications that refer to balances accumulated as of December 2006, the data of the invoices that include the advanced ITBIS whose compensation or reimbursement is requested must have been reported via the Virtual Office of the DGII.


  1. c) Your request for reimbursement or compensation, must be made through the option,

 «Request for Reimbursements and/or Compensation», available in the Virtual Office of the DGII.


ARTICLE 3: In order to be able to apply the administrative silence, indicated in Article 350 of the Tax Code, the period of two (2) months in charge of the Tax Administration to issue a decision will count from the date of receipt of the request.


ARTICLE 4: The reimbursement of the ITBIS proceeds provided that the possibility of compensation with current debts of the taxpayer in any tax has been satisfied, except those withheld on behalf of third parties. If the compensation occurs, it will be done first in the organ of the Administration where the credit originated.


ARTICLE 5: All credits declared by exporters and producers of exempt goods, for THE concept of ITBIS paid in local purchases and services, which are registered as advances, must have as support VALID INVOICES FOR TAX CREDIT and therefore include the tax receipt number established by Articles 7, 8 and 9 of the Regulation on the Regulation of Printing, Issuance and Delivery of Vouchers Tax.


Special Service for the Recovery of Tax Goods and Services Transfer (ITBIS)

1) An analysis of the procedures currently implemented in ASFL and the possible creation of new fiscal policies, this entails a general procedural consultation with analysis of the law and a systematic study of the fiscal situation.

2) After carrying out this analysis, it will be weighted to make a rectification in case it is necessary and a request for reimbursement or compensation in the case of taxes (ITBIS) paid.

3) if necessary, the Tax Contentious Appeal would be made before the contentious administrative tax court law 13-07 (this would be negotiated separately.)

4)Supreme Court of Justice