The Ministry of Finance extended the validity of authorizations granted to beneficiary entities to receive donations deductible from income tax, with the objective of ensuring the continuity of this tax benefit while renewal applications are being processed.
The measure, established by Resolution MH-DGT-RES-0016-2026, applies to authorizations that expire during the years 2026, 2027, and 2028. In these cases, the authorization will remain in effect until December 31, 2028, or until the Tax Administration resolves the respective renewal request, provided that it has been submitted within the established deadlines.
It is important to note that the extension does not apply to new applications, nor to entities with suspended, revoked, or expired authorizations due to lack of management, or those that are in a state of non-compliance with the Tax Administration.
This provision provides greater legal certainty for both authorized entities and companies and individuals who make deductible donations, by ensuring the continuity of the tax benefit while the renewal process is completed.
This has been a news service prepared by ICS. For more information about the report, write to info@ics.cr or call 2519-9992. ICS, tax specialists.