The General Directorate of Taxation announced the repeal of Resolution MH-DGT-RES-0039-2025which imposed withholding taxes on capital gains on the purchase and sale of real estate.
According to the new resolution DGT-0051-2025, published in La Gaceta, the National Registry indicated that it was materially impossible to apply the measure, so the Treasury acknowledged that inter-institutional coordination and the development of tools compatible with the new TRIBU-CR system are required.
For the time being, no withholding will be applied to these transactions, maintaining the previous scheme.
The DGT also informed that the procedure for self-assessment and payment of capital gains will be made through form 129 "Withholdings of Capital Gains - Non-Domiciled", available at TRIBU-CR.
From ICS Consultores, former Director of Taxation Francisco Villalobos described the situation as an "unnecessary commotion at a time of many changes".
For more information, ICS invites you to a webinar on TRIBU-CR on October 22. To register, please send an email to fduran@ics.cr.
This is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.