Law #9830, approved in March 2020, established that commercial leases are exempt from paying the VAT tax for April, May and June 2020, only if both, the lessee and lessor, are duly registered as taxpayers in 'RUC' Registro Unico de Contribuyentes, Single Tax Registry of the Dirección General de Tributación, in the General Income Regime or the Special Agricultural Regime.

 

Importers, and who are also registered as taxpayers in 'RUC' Registro Unico de Contribuyentes, Single Tax Registry of the Direccion Tributacion Directa, may nationalize during April, May and June 2020, the goods without paying the corresponding dues. Agricultural and livestock products classified from chapters 1 to 24 of the Sistema Arancelario Centroamericano are excluded from this measure and the national regulations will be maintained, in the event of a possible shortage.

 

The taxpayers referred to in the Income Tax Law, are exempt, for one time only, to make partial payments of the income tax that they should make in April, May and June 2020.

 

With everyone working together, and with the support of the government, Costa Rica will continue to see success in the fight against this disease. Stay home and stay safe.

 

Please contact us if you require assistance or further information. 

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