REGULATION TO LAW 9996 (PART II)
Regulation to Law 9996 for the attraction of investors, annuitants, and pensioners residents. (Part II)
Tax Law
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.
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
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)...