{"id":29784,"date":"2026-05-27T14:29:07","date_gmt":"2026-05-27T14:29:07","guid":{"rendered":"https:\/\/crees.org.do\/?p=29784"},"modified":"2026-05-29T14:38:01","modified_gmt":"2026-05-29T14:38:01","slug":"persiste-la-incertidumbre-fiscal-y-podria-continuar-aumentando","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=29784","title":{"rendered":"Crees: RD supera en impuesto corporativo a pa\u00edses n\u00f3rdicos con mayor bienestar y desarrollo"},"content":{"rendered":"<p style=\"text-align: justify;\">Autor: Alexis \u00c1lvarez<\/p>\n<p style=\"text-align: justify;\">Fecha: 27 de mayo de 2026<\/p>\n<p style=\"text-align: justify;\">Extra\u00eddo de: <a href=\"https:\/\/elnacional.com.do\/economia\/crees-rd-supera-impuesto-corporativo-paises-nordicos-mayor-bienestar-desarrollo_571958.html\">El Nacional<\/a><\/p>\n<h2 style=\"text-align: justify;\">Crees: RD supera en impuesto corporativo a pa\u00edses n\u00f3rdicos con mayor bienestar y desarrollo<\/h2>\n<p class=\"paragraph\" style=\"text-align: justify;\">La Rep\u00fablica Dominicana tiene una tasa de impuesto sobre la renta (ISR) corporativa o empresarial m\u00e1s alta que econom\u00edas desarrolladas como Dinamarca, Noruega, Suecia y Finlandia, pa\u00edses reconocidos mundialmente por sus amplios sistemas de bienestar social y elevada carga tributaria general.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">As\u00ed lo se\u00f1ala un an\u00e1lisis divulgado por el Centro Regional de Estrategias Econ\u00f3micas Sostenibles (Crees), elaborados con informaci\u00f3n de Worldwide Tax Summaries de PwC, las empresas en Rep\u00fablica Dominicana pagan una tasa de 27% sobre sus ganancias, superior al 22% aplicado en Dinamarca y Noruega, al 20.6% de Suecia y al 20% de Finlandia.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">La comparaci\u00f3n revela que, contrario a la percepci\u00f3n de que los pa\u00edses n\u00f3rdicos sostienen sus econom\u00edas mediante elevados impuestos empresariales, gran parte de su recaudaci\u00f3n proviene de otros tributos, especialmente impuestos al consumo, ingresos personales y contribuciones sociales.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">En el caso dominicano, el sistema tributario depende en gran medida del impuesto sobre la renta (jur\u00eddico y f\u00edsico) y de tributos indirectos como el Impuesto a la Transferencia de Bienes Industrializados y Servicios (Itbis), en un contexto marcado por altos niveles de informalidad y evasi\u00f3n fiscal.<\/p>\n<h3 class=\"paragraph\" style=\"text-align: justify;\"><b>P\u00e9rdida de competencia\u00a0<\/b><\/h3>\n<p class=\"paragraph\" style=\"text-align: justify;\">El Crees se\u00f1ala tambi\u00e9n que el porcentaje de la econom\u00eda dominicana igualmente supera el promedio de los pa\u00edses de la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) y el de la Uni\u00f3n Europea. Ambos reportan 24.1 % y 21.8 %, respectivamente.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">\u201cEs cierto que estos pa\u00edses aplican cargas tributarias elevadas en otras \u00e1reas. Sin embargo, reconocen que gravar en exceso la actividad empresarial frena la inversi\u00f3n y la generaci\u00f3n de riqueza. Por eso cuidan activamente la competitividad de sus climas de negocios\u201d, expresa la entidad en su an\u00e1lisis.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">Esta situaci\u00f3n, se\u00f1ala el Crees, incide en que la econom\u00eda dominicana no se destaque en indicadores internacionales. En ese sentido afirma que en el \u00cdndice de Libertad Econ\u00f3mica 2026, Dinamarca ocupa la posici\u00f3n 7, Noruega la 8, Suecia la 11 y Finlandia la 13, mientras la naci\u00f3n caribe\u00f1a se ubica en el lugar 71.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">Respecto al \u00cdndice Internacional de Derechos de Propiedad 2025, explica que los pa\u00edses n\u00f3rdicos tambi\u00e9n figuran entre los primeros 20 del mundo, frente a la posici\u00f3n 73 que ostenta Rep\u00fablica Dominicana.<\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-29779 aligncenter\" src=\"https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-scaled.png\" alt=\"\" width=\"896\" height=\"896\" srcset=\"https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-scaled.png 1200w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-450x450.png 450w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-2000x2000.png 2000w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-150x150.png 150w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-768x768.png 768w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-500x500.png 500w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-1536x1536.png 1536w, https:\/\/crees.org.do\/wp-content\/uploads\/2026\/05\/RD-vs-paises-nordicos-2048x2048.png 2048w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">El organismo econ\u00f3mico sostiene que los pa\u00edses n\u00f3rdicos han reducido gradualmente sus tasas corporativas durante las \u00faltimas d\u00e9cadas como estrategia para fortalecer la competitividad, atraer inversiones y estimular la productividad.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">No obstante, esas econom\u00edas mantienen una presi\u00f3n tributaria total significativamente superior a la dominicana. Mientras en Rep\u00fablica Dominicana la recaudaci\u00f3n fiscal ronda cerca del 15% del producto interno bruto (PIB), en varias naciones n\u00f3rdicas supera el 40% del PIB.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">\u201cSuecia, por ejemplo, redujo gradualmente su tasa corporativa desde 28% en 2008 hasta 20.6% en la actualidad. En otros pa\u00edses n\u00f3rdicos se ha observado una tendencia similar. Esto refleja c\u00f3mo incluso econom\u00edas con cargas tributarias importantes buscan preservar condiciones favorables para la inversi\u00f3n y la actividad productiva\u201d, afirma.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">El Crees advierte que en sistemas tributarios complejos y con tasas elevadas como el dominicano, suele surgir la necesidad de exenciones y tratamientos especiales para compensar parte de la carga.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">\u201cUn sistema m\u00e1s simple y competitivo reduce la dependencia de exenciones y facilita un entorno m\u00e1s atractivo para producir, invertir y generar riqueza\u201d, manifest\u00f3.<\/p>\n<p class=\"paragraph\" style=\"text-align: justify;\">El debate sobre la estructura tributaria dominicana ha cobrado relevancia en medio de las discusiones sobre competitividad, informalidad, eficiencia del gasto p\u00fablico y necesidad de reformas fiscales orientadas a ampliar la base de 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