Persons, be either Dominican nationals or foreigners desiring to buy, resell or in any way dispose of real estate in the Dominican Republic should note that Dominican Republic real estate laws and regulations particularities make it preferable to conduct a due diligence and review process through independent counsel in order to verify legal and tax status of the property before any formal decisions or payments are made.

The tax benefits of Law 158-01 may extend to the purchase and acquisition of Dominican Republic real estate such as second homes and vacation villas of projects located in designated tourist zones.