>  Executive summary

Introduction On November 28, 2024, the General Directorate of Internal Taxes (DGII) issued General Rule 03-24 to establish an updated regulatory framework governing the procedure for discharging real estate properties in the Dominican Republic. This regulation responds to the need to strengthen legal certainty in real estate transactions and ensure compliance

The Dominican Republic, land of paradisiacal beaches and rich cultural history, has seen how aviation has woven a network of connectivity that drives its economic and social development. Since its inception, this industry driven by its resilience has taken off towards horizons of sustained growth, reflecting its potential in sectors