In the DR if you have a business and you build a NEW building can you claim as deductions the costs of the plans and building materials against the taxes you need to pay on the value of the building, and who determines the value of the building. For example (not real figures) say the plans cost 200,000 pesos and the building cost 10,000,000 pesos to build, can 10,200,000 pesos be deducted over a period of years, or what?