DGII announces the extension of Scoring Tributario to small and medium-sized enterprises. Available in the Oficina Virtual, this indicator enables taxpayers to monitor compliance with their tax obligations through a star system.
According to the announcement of 14 September 2026, five stars indicate an up-to-date position, while a missing star reveals outstanding submissions. We note that the tool's immediate value is to identify those formalities and check their completion, rather than derive an amount of tax from the score.
Where a star is missing, the first useful step is to identify the flagged obligation and corresponding period. If the business already has a filing acknowledgement, reconciliation helps clarify the difficulty before considering another submission. Conversely, an obligation actually omitted requires its own treatment. Using the score as a monitoring tool in this way avoids attributing to it the effect of a legal examination of tax choices made in returns.
The announcement does not give this display the effect of validating the contents of every return. A complete score must therefore not be equated with a ruling on a deduction or exemption. The business must still reconcile the indicator with its returns, filing acknowledgements and the tax position they describe.