April solidifies itself as a critical month for tax compliance in Costa Rica, due to the annual ordinary declaration deadline for the Registry of Transparency and Ultimate Beneficiaries, known as RTBF.
The deadline to submit this obligation is April 30, 2026, and it applies to all legal entities and legal structures registered in the country.
Among the most relevant changes for this period, it stands out that the declaration can only be submitted by the legal representative with a digital signature, limiting the participation of third parties. Only in exceptional cases may an registered general power of attorney be used, with special powers of attorney being eliminated.
Authorities recommend reviewing shareholder and beneficial owner information in advance, validating potential changes in corporate structure, and preparing supporting documentation to avoid setbacks.
Non-compliance is not minor: it can involve fines of up to 2% of gross income, as well as administrative sanctions including registration restrictions and inclusion in lists of tax administration defaulters.
For this reason, experts insist on not leaving this process to the last minute and ensuring a correct and timely submission.
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.