Blog
18/03/2025I filed my return correctly and on time, but...
Tax authorities and taxpayers maintain different interpretations regarding which expenses are deductible from the income tax. While the law…
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18/03/2025Transfer Pricing and the New Information Statement in Costa Rica
Transfer Pricing regulations in Costa Rica continue to evolve with the new disclosure statement that will represent greater oversight for…
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13/02/2025Draft resolution in public consultation on the presentation of information requested by the Tax Administration in control processes.
The Ministry of Finance has placed the draft general resolution entitled “Resolution for the submission of the requested information…,” on public consultation…
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28/01/2025The Corporate Income Tax and the Social Fiscal Contract in Costa Rica: A Critical Analysis
As the corporate tax deadline approaches on January 31, 2025, a fundamental debate arises regarding the contract…
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29/10/2024The limitation to payments related to hybrid asymmetries in the income tax law.
Law 9635 introduces the concept of hybrid asymmetries as a tax limitation, affecting the deductibility of expenses in transactions with related parties…
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22/04/2024The problem of the type of power to declare before the Transparency and Beneficial Ownership Registry and its relation to a democratic political model.
The problem of the type of power to declare before the Transparency Register and Final Beneficiaries and its relationship with a model…
Read more →- 13/03/2024
Looking ahead to closing: Some recent criteria on deductible expenses
Expenses that are not supported by a receipt are not deductible for tax purposes.
Read more → - 06/11/2023
Costa Rica digital treasury and forum for large taxpayers
“The stability of this country depends on everyone paying taxes and on the government’s accountability” Nogui Acosta. The…
Read more → - 26/06/2023
The gray list
Most importantly, the reforms should be seen as reforms to the income and capital gains tax, and not to the tax on…
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22/05/2023Solidarity with respect to tax debts. Notes on the proposed reform
The tax authority can collect the company’s debts from a partner, although it can only do so up to the limit of their contributions. This applies…
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