18/06/2026Resolution MH-DGT-0015-2026, published in La Gaceta on April 29, 2026, establishes that for tax purposes on…
12/05/2026For years, the D-151 Declaration was a common tool in tax compliance in Costa Rica.- 05/05/2026In Costa Rica, many companies face a reality that is not easily visible but has a significant financial impact: the accumulation of balances to...
- 28/04/2026The fact that a company does not invoice or generate revenue does not mean it lacks obligations.
- 10/02/2026The Income Tax Law allows the deduction of representation expenses and others of a similar nature provided that they comply with...
26/01/2026Do you own property? A house, a lot, a commercial space or inherited land. January brings a payment that you don't...
16/01/2026The fact that we are in the middle of an election campaign does not help the discussion of these issues with such an important context...
12/01/2026The result of not filing such extraordinary returns is an involuntary noncompliance, but not without consequences.- 16/12/2025For legal entities and salaried employees, pensioners and retirees, the exempt bracket was reduced. This was due to the fact that for...
- 28/11/2025The Treasury cannot “assume” that monies in accounts held by nationals or residents in foreign banks are per se, subject to...
