Home Luxury Tax
The "HOME LUXURY TAX," Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (Law # 8683), was established in 2009 to fund nationwide social housing programs.
By Ivan Granados, GM Attorneys at Law
Tax Law
Reform of Law N° 10.165: New Measures to Support Sectors Severely Affected by Sanitary Restrictions
On August 19th, 2024, significant reform to Law N° 10165 law “Ley para Sustituir Temporalmente la Aplicación de la Sanción de Cierre de Negocios y Facilitación del Pago del IVA en Sectores Impactados Severamente por la Restricción Sanitaria” was published.…
Navigating Common Taxes in Costa Rica: Essential Information for Corporations and Property Owners
Costa Rica offers a dynamic environment for businesses and property investments, but understanding the local tax landscape is crucial for compliance and financial planning.
By Aline Van Geyt
WHAT IS THE «MARCHAMO» IN COSTA RICA?
Annual mandatory payment for every vehicle
REMINDER: INFORMATIVE TAX DECLARATION OF INACTIVE LEGAL ENTITIES.
The definition of an inactive corporation is "…those companies incorporated in the country that do not have lucrative, income-producing activity of a Costa Rican source.
REGULATION TO LAW 9996 (PART II)
Regulation to Law 9996 for the attraction of investors, annuitants, and pensioners residents. (Part II)
REGULATION TO LAW 9996 (PART I)
Regulation to Law 9996 for the attraction of investors, annuitants, and pensioners residents. (Part I)
PROPOSED NEW REGULATION FOR THE INFORMATIVE TAX DECLARATION OF INACTIVE LEGAL ENTITIES (Part II)
As previously informed, the Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022...
PROPOSED NEW REGULATION FOR THE INFORMATIVE TAX DECLARATION OF INACTIVE LEGAL ENTITIES (Part I)
As previously informed, the Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214...
ANNUAL CORPORATE TAX
Due date: January 31st of each year.