So, are these establishments scamming the government? They charge the itbis but pocket? Unbelievable! Jjj
No, they are probably paying ITBIS over to DGII. But they are not licensed with the Ministry of Tourism (MITUR). To get a licence you need to meet certain standards in terms of health & safety, you have to have public liability insurance, the premises have to be registered as commercial, the staff have to be on a payroll and pay payroll taxes (ie no illegal immigrants working), the owner has to be legally resident, in other words it has to be a proper business. As at now the AirBnB's don't need to have a licence but that is changing. Some booking agencies like Hotels.com are also beginning to insist that places are licensed and complete pretty extensive health & safety checks these days.
From a guest's point of view, staying in a licensed hotel will only really become a thing if something goes wrong and I guess it's more likely to go wrong in the first place.