05/06/2025Buying land in Costa Rica can be a dream... or a nightmare if not done carefully. Before you...- 12/05/2025As of 2026, digital platforms are obliged to report to the Tax Administration information on the owners that...
- 28/04/2025What is the DGT doing with the FATCA and CRS information? First, we would like to remind you that next Wednesday is the deadline for...
- 18/03/2025Tax authorities and taxpayers have different interpretations as to which expenses are deductible for income tax purposes. While...
- 18/03/2025The Transfer Pricing regulations in Costa Rica continue to evolve with the new informative declaration that will represent a major...
- 13/02/2025The Ministry of Finance has put out for public consultation the draft general resolution entitled "Resolution for the presentation of...
- 28/01/2025As the expiration of the corporate income tax on January 31, 2025 approaches, a fundamental debate arises regarding...
- 29/10/2024Law 9635 introduces the concept of hybrid asymmetries as a tax limitation, affecting the deductibility of expenses in transactions with...
22/04/2024The problem of the type of power of attorney to declare before the Transparency and Beneficial Ownership Registry and its relationship with...- 13/03/2024Expenses that are not supported by a receipt are not deductible for tax purposes.
