{"id":3011,"date":"2026-08-16T17:29:39","date_gmt":"2026-08-16T17:29:39","guid":{"rendered":"https:\/\/jnlopez.com\/?page_id=3011"},"modified":"2026-08-16T17:39:02","modified_gmt":"2026-08-16T17:39:02","slug":"droit-fiscal","status":"publish","type":"page","link":"https:\/\/jnlopez.com\/francais\/derecho-tributario\/","title":{"rendered":"Droit fiscal \u2013 planification, mise en conformit\u00e9 et litiges fiscaux en R\u00e9publique dominicaine"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3011\" class=\"elementor elementor-3011\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7af1c6fd elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"7af1c6fd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fec88a0\" data-id=\"3fec88a0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ca2dcb elementor-widget elementor-widget-heading\" data-id=\"51ca2dcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Droit fiscal \u2013 planification, conformit\u00e9 et litiges fiscaux en R\u00e9publique dominicaine <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c867f96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c867f96\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b34bb2f\" data-id=\"b34bb2f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4906bb elementor-widget elementor-widget-spacer\" data-id=\"c4906bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdce21 elementor-widget elementor-widget-text-editor\" data-id=\"3cdce21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La gestion fiscale intervient dans pratiquement toutes les d\u00e9cisions importantes prises par une entreprise. Un investissement, une r\u00e9organisation soci\u00e9taire, l'acquisition d'un actif, la distribution de b\u00e9n\u00e9fices ou une op\u00e9ration internationale peuvent avoir des cons\u00e9quences fiscales qu'il convient d'\u00e9valuer avant de mener \u00e0 bien la transaction. Chez Johann Newton L\u00f3pez &amp; Asociados, nous conseillons les entreprises, les investisseurs et les particuliers en mati\u00e8re de droit fiscal en R\u00e9publique dominicaine, en veillant \u00e0 ce que leurs d\u00e9cisions soient prises en toute connaissance de cause quant \u00e0 leurs obligations, leurs risques et leurs alternatives.<\/p><p>Notre activit\u00e9 comprend la planification fiscale des op\u00e9rations commerciales et patrimoniales, toujours dans le respect de la l\u00e9gislation en vigueur. Nous analysons la nature de chaque op\u00e9ration, la structure mise en place et ses implications fiscales \u00e9ventuelles afin d\u2019identifier des alternatives juridiquement viables et d\u2019\u00e9viter que des d\u00e9cisions commerciales judicieuses ne g\u00e9n\u00e8rent par la suite des risques fiscaux qui auraient pu \u00eatre anticip\u00e9s.<\/p><p>Nous accompagnons \u00e9galement nos clients en mati\u00e8re de conformit\u00e9 fiscale, notamment lorsqu'une op\u00e9ration d'entreprise, immobili\u00e8re, contractuelle ou d'investissement n\u00e9cessite de prendre en compte des obligations fiscales sp\u00e9cifiques. Notre approche ne consiste pas simplement \u00e0 identifier un imp\u00f4t, mais \u00e0 comprendre comment l\u2019obligation fiscale s\u2019int\u00e8gre dans l\u2019op\u00e9ration globale, qui doit la prendre en charge, \u00e0 quel moment elle peut na\u00eetre et quels documents doivent \u00eatre conserv\u00e9s pour \u00e9tayer correctement la position du contribuable.<\/p><p>En cas de litige avec l\u2019administration fiscale, nous apportons notre assistance pour l\u2019examen et la r\u00e9ponse aux demandes, contr\u00f4les, d\u00e9cisions, redressements et autres mesures administratives susceptibles d\u2019avoir des cons\u00e9quences financi\u00e8res pour le client. Avant de d\u00e9finir une strat\u00e9gie, nous examinons l\u2019action de l\u2019administration, le contexte de l\u2019op\u00e9ration, la documentation disponible et la situation juridique du contribuable afin de d\u00e9terminer s\u2019il convient de clarifier, de corriger, de contester ou de d\u00e9fendre le traitement fiscal appliqu\u00e9.<\/p><p>Les litiges fiscaux exigent une attention particuli\u00e8re en mati\u00e8re de d\u00e9lais, de preuves et de proc\u00e9dure. Un litige fiscal ne repose pas uniquement sur l\u2019interpr\u00e9tation d\u2019une r\u00e8gle ; bien souvent, la qualit\u00e9 des registres, contrats, justificatifs et autres documents \u00e9tayant l\u2019op\u00e9ration peut s\u2019av\u00e9rer d\u00e9terminante. Notre cabinet s'efforce d'organiser le dossier dans une perspective globale et d'\u00e9laborer une strat\u00e9gie coh\u00e9rente tant au stade administratif que, le cas \u00e9ch\u00e9ant, devant la juridiction comp\u00e9tente.<\/p><p>Nous fournissons \u00e9galement des conseils sur les implications fiscales des investissements et des op\u00e9rations internationales li\u00e9s \u00e0 la R\u00e9publique dominicaine. Lorsque des soci\u00e9t\u00e9s, des investisseurs, des fournisseurs ou des structures situ\u00e9s dans diff\u00e9rentes juridictions sont impliqu\u00e9s, il est n\u00e9cessaire d\u2019analyser non seulement l\u2019op\u00e9ration locale, mais aussi la mani\u00e8re dont les paiements, les b\u00e9n\u00e9fices, les investissements et les obligations peuvent interagir entre diff\u00e9rents syst\u00e8mes fiscaux.<\/p><p>Dans ce contexte, nous pouvons vous accompagner dans l'analyse juridique des m\u00e9canismes de compensation et des structures internationales de paiement, ainsi que d'autres relations \u00e9conomiques transfrontali\u00e8res susceptibles d'avoir des cons\u00e9quences fiscales pour les parties concern\u00e9es. Chaque op\u00e9ration internationale doit \u00eatre examin\u00e9e en fonction de sa v\u00e9ritable nature juridique et \u00e9conomique, en \u00e9vitant de transposer automatiquement des structures utilis\u00e9es dans d\u2019autres pays sans avoir pr\u00e9alablement d\u00e9termin\u00e9 leur compatibilit\u00e9 avec le r\u00e9gime fiscal dominicain.<\/p><p>Notre pratique fiscale entretient des liens \u00e9troits avec les autres domaines d\u2019activit\u00e9 du cabinet. Une r\u00e9organisation d\u2019entreprise peut avoir des incidences fiscales ; une transaction immobili\u00e8re peut entra\u00eener des obligations fiscales importantes ; un investissement \u00e9tranger peut n\u00e9cessiter une structuration pr\u00e9alable ; et un litige commercial peut comporter des aspects fiscaux qui ne doivent pas \u00eatre analys\u00e9s de mani\u00e8re isol\u00e9e. Cette approche globale nous permet d\u2019\u00e9valuer l\u2019op\u00e9ration dans son ensemble et non pas uniquement l\u2019imp\u00f4t qui appara\u00eet \u00e0 la fin du processus.<\/p><p>Chez Johann Newton L\u00f3pez &amp; Asociados, nous consid\u00e9rons qu'un conseil fiscal de qualit\u00e9 doit offrir une certaine pr\u00e9visibilit\u00e9. Gr\u00e2ce \u00e0 nos bureaux en R\u00e9publique dominicaine, nous accompagnons nos clients dans les domaines de la planification, de la conformit\u00e9, des op\u00e9rations internationales et des litiges fiscaux, en adoptant une approche pr\u00e9ventive et strat\u00e9gique. Nous veillons ainsi \u00e0 ce qu\u2019ils puissent prendre des d\u00e9cisions entrepreneuriales en toute clart\u00e9 et faire face \u00e0 toute contestation fiscale en s\u2019appuyant sur une position juridique d\u00fbment document\u00e9e et \u00e9tay\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17e1fe54 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17e1fe54\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5de4ae80\" data-id=\"5de4ae80\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-586c63ba elementor-widget elementor-widget-heading\" data-id=\"586c63ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Contactez-nous<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1711cf65 elementor-widget elementor-widget-heading\" data-id=\"1711cf65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-xl\"><a href=\"#\">despacho@jnlopez.com<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ca9c9 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"18ca9c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tO\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a64239d elementor-widget elementor-widget-text-editor\" data-id=\"2a64239d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Planifier un rendez-vous<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32c702ef elementor-align-center elementor-widget elementor-widget-button\" data-id=\"32c702ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prenez rendez-vous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6438c8aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6438c8aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78572f51\" data-id=\"78572f51\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5797dfa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5797dfa1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e3c1978\" data-id=\"7e3c1978\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Derecho tributario &#8211; planificaci\u00f3n, cumplimiento y controversias tributarias en la Rep\u00fablica Dominicana La gesti\u00f3n tributaria forma parte de pr\u00e1cticamente toda decisi\u00f3n empresarial relevante. Una inversi\u00f3n, una reorganizaci\u00f3n societaria, la adquisici\u00f3n de un activo, la distribuci\u00f3n de beneficios o una operaci\u00f3n internacional pueden producir consecuencias fiscales que deben evaluarse antes de ejecutar la transacci\u00f3n. En Johann [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"class_list":["post-3011","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/pages\/3011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/comments?post=3011"}],"version-history":[{"count":5,"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/pages\/3011\/revisions"}],"predecessor-version":[{"id":3017,"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/pages\/3011\/revisions\/3017"}],"wp:attachment":[{"href":"https:\/\/jnlopez.com\/francais\/wp-json\/wp\/v2\/media?parent=3011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}