DGII announces new payment facilities and discounts on surcharges
This new provision allows taxpayers to voluntarily regularize their tax debts, with significant discounts on accumulated surcharges.
The General Directorate of Internal Taxes (DGII) issued Circular No. 03-26 —applicable as of February 13th, 2026— authorizing taxpayers to voluntarily settle their tax debts with a discount applied to accumulated surcharges. This facility applies to all types of taxes, including taxes derived from contemporary returns, whether by omission or by rectification.
According to Article 1, for tax debts prior to 2020 inclusive, the following options are established:
– 70% discount on surcharges if the taxpayer makes a single payment.
– 50% discount on surcharges if the debt is settled through a payment agreement of up to six (6) monthly installments, after an initial payment of 30% of the debt.
According to Article 2, for tax debts corresponding to the years 2021 to 2023 inclusive, the following conditions apply:
– 50% discount on surcharges if the taxpayer makes a single payment
– 40% discount on surcharges if opting for a payment agreement of up to six (6) monthly installments, with an initial payment of 30% of the debt.
To opt for these facilities, Article 4 establishes two key requirements:
– The taxpayer cannot be under investigation for fraud by the Tax Administration.
– The facility must be applied jointly for all taxes owed within the period benefiting from the discount.
In summary, the following would apply:
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