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Structure Tool

DR Ownership Structure Recommender

How you hold DR property changes your rental tax, liability exposure, and what your heirs inherit. Answer four questions to see the structure that fits — then pressure-test it with counsel.

Find Your Fit

Four quick questions — the recommendation updates as you go.

Suggested structure: Personal Name

For a single property held simply, personal name is the lowest-cost, lowest-friction option. Just plan around forced heirship with a Dominican will, and revisit a company structure if you add properties or scale up rental.

Don’t forget succession

Forced heirship applies to DR real estate regardless of your home-country will: a reserved portion (la legítima) goes to children and a surviving spouse. Holding through an SRL or fideicomiso can convert "inheriting real estate" into "transferring shares" — decide before you buy.

Get a structuring plan for your purchase

Our team will map the right structure for your situation and coordinate the DR attorney and home-country tax review.

The Four Structures, Side by Side

Your suggested fit is highlighted — but the right answer is fact-specific.

Personal Name

Setup: Lowest, simplest

Rental tax: Individual rates (10% vs 27% — unsettled)

Best for: A single vacation home or one rental

Watch-outs: Personal liability; forced heirship applies on death

Dominican SRL / EIRL

Setup: $1,000–$5,000 + annual filings

Rental tax: 27% on net rental income

Best for: Multiple properties, a liability shield, co-ownership

Watch-outs: Overkill for one unit; ongoing compliance

Foreign Corp / LLC

Setup: Home-country cost + DR registration

Rental tax: ~10% (treated as an individual on DR rental)

Best for: Tax-efficient pure rental hold; home-structure continuity

Watch-outs: Banking/resale friction; US persons file IRS Forms 5471 + 8938 + 3520

Fideicomiso (Law 189-11)

Setup: Higher; needs a fiduciary

Rental tax: Special Law 189-11 regime

Best for: Estate planning and asset segregation

Watch-outs: Common-law trusts are not recognized — you must use the local form

Frequently Asked Questions

Should I buy DR property in my own name or through a company?

It depends on how many properties you hold, whether you rent, your nationality, and your estate plans. A single vacation home is usually simplest in personal name; multiple properties or a need for liability protection point to a Dominican SRL; a non-US owner running an active rural for income may save tax through a foreign corporation. Use the tool above to see your fit.

Why is rental income taxed differently inside an SRL vs a foreign company?

A Dominican SRL/EIRL pays 27% on net rental income, but a foreign entity is treated as an individual on DR rental — roughly the ~10% individual rate. For a pure rental hold that fork can be material. The catch: US persons owning through a foreign corporation face heavy annual IRS reporting (Forms 5471, 8938, 3520) that often erases the benefit.

What is forced heirship and does it affect me?

Dominican forced heirship reserves a portion of an estate (la legítima) for children and a surviving spouse, and it applies to DR real estate regardless of your home-country will. Holding through an SRL or fideicomiso can convert "inheriting the property" into "transferring shares" — a decision best made before you buy.

Is a US or common-law trust recognized in the DR?

No. Common-law trusts are not recognized. The local equivalent is the fideicomiso under Law 189-11, which requires a licensed fiduciary. For estate planning or asset segregation, that is the vehicle to use.

Can I change the structure later?

Yes, but transfers between structures can trigger transfer tax and other costs, so it is far cheaper to choose well at purchase. That is exactly what this tool is for — confirm the final choice with a DR attorney and your home-country accountant.

This tool offers general guidance only and is not legal, tax, or investment advice. The right structure is fact-specific and the DR rental-income tax rate (10% vs 27%) is itself unsettled. Always confirm with a licensed DR attorney and a home-country tax advisor before acting.

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