ANNUAL CORPORATE AND REAL PROPERTY TAXES
As a real property and/or CR corporation owner in Costa Rica, you should be aware about taxes that need to be paid yearly. Failure to pay them would generate penalties and lead to a collection process.
Tax Law
D-140 FORM
The new corporation tax law, 9428, imposes a D-140 registration requirement on any and all CR corporations.
ANNUAL TAX OVER CR CORPORATIONS
The Costa Rican government recently published Law 9428: “Tax over legal entities” to be enacted on September1st, 2017.
REAL ESTATE RENTALS
Real estate rentals will soon be subject to the same legal requirement for electronic invoicing (factura electronica) as all other taxpayers in Costa Rica.