Extension for filing the Informative Declaration of Inactive Companies ( form D 101) in Costa Rica.
The Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022
Tax Law
Buying real estate in Costa Rica (Part II)
In the previous email, we talked about frequently asked questions about real estate. In this we will give continuity to these questions emphasizing taxes and obligations. Q. What taxes am I required to pay? A. The primary taxes are: Property…
FAQS for Expats in Costa Rica (Part II)
CR Tax Authorities established the mandatory use of the electronic invoice system for all taxpayers, including real estate rentals, starting September 1st, 2018...
FAQS for Expats in Costa Rica (Part I)
Expats can apply for residency in Costa Rica: either as a fixed annuity (rentista), investor (inversionista), retiree (pensionado).
Home Luxury Tax for 2022 (Part II)
The buyer is only jointly liable for the tax payment in the fiscal period when they are buying (according to section 7 of Law # 8683 and section 20 of the Regulation of the Solidarity Tax law)...
Home Luxury Tax for 2022 (Part I)
The entity or person obliged to file and pay the tax is that one that owns the ¨Luxury Home¨ as of January 1st of each year. This includes parties in a co-ownership as well.
Digital Nomads Welcomed in Costa Rica (Part II)
Immigration status: Beneficiaries will be granted the category of non-resident, subcategory "Worker or Remote Service Provider". The immigration benefit will be granted for one year, extendable for a single period...
MANDATORY DISCLOSURE WITH THE CENTRAL BANK FOR 2019 AND 2020
CR Tax office published on their webpage the list of corporations that didn't comply with the 2019 mandatory disclosure submission.
MANDATORY DISCLOSURE SUBMISSION FOR 2020
According with the resolution DGT-ICD-R-06-2020 issued by the CR Tax Office:
The 2020 ordinary declaration must be filed in September instead of April.
2020 PROPERTY TAX
Due: March 31stof each year.
Property owners must pay Property Tax (Impuestos Bienes Inmuebles) and garbage collection fee (recolección basura) to the Municipal Government where the property is located.