{"id":1092,"date":"2024-11-22T14:47:00","date_gmt":"2024-11-22T14:47:00","guid":{"rendered":"https:\/\/ics.cr\/?p=1092"},"modified":"2025-01-23T02:48:07","modified_gmt":"2025-01-23T02:48:07","slug":"smes-have-until-december-8-to-register-and-qualify-for-corporate-income-tax-exemption","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/pymes-tienen-hasta-el-8-de-diciembre-para-registrarse-y-optar-a-exoneracion-de-impuesto-a-sociedades\/","title":{"rendered":"SMEs have until December 8 to register and qualify for corporate income tax exemption"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>Micro and small companies in Costa Rica have until December 8, 2024 to register or renew their SME status with the MEIC and opt for the corporate tax exemption for 2025. The process is free, can be done online through the SIEC system or in person, and does not require additional documentation.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The exemption, established by Law No. 9428, applies automatically to registered companies, provided they comply with tax and registration requirements. In addition, registered SMEs are eligible for other benefits, such as participation in public procurement and special rates for operating permits. Companies that fail to register before the deadline will not be eligible for this benefit for the following year.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SME Registration: Tax Exemption 2025<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Processing Details<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deadline: December 8, 2024<\/li>\n\n\n\n<li>Free registration<\/li>\n\n\n\n<li>SIEC System<\/li>\n\n\n\n<li>On-site option<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Corporate tax exemption<\/li>\n\n\n\n<li>Participation in public procurement<\/li>\n\n\n\n<li>Special permit rates<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal Framework<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Law No. 9428<\/li>\n\n\n\n<li>Tax requirements<\/li>\n\n\n\n<li>Registration conditions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            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aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/blog\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Blog<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/law-to-facilitate-the-regularization-of-tax-status-in-support-of-formality-and-economic-reactivation-enters-into-force\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Law to facilitate the regularization of tax status in support of formality and economic reactivation enters into force<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/tax-fairness-law-on-retroactive-payment-of-salary-tax-is-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Tax Fairness Act for retroactive payment of payroll tax is published.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/deadline-to-pay-corporate-income-tax-is-january-31-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Deadline to pay corporate income tax due January 31, 2025<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/published-in-the-official-gazette-guidelines-for-the-implementation-of-teleworking-in-the-public-sector-to-road-crisis-due-to-interventions-of-the-mopt-in-the-gam\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Published in the Official Gazette La Gaceta Guidelines for the implementation of telework in the public sector due to the road crisis caused by MOPT interventions in the GAM.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/taxation-extends-deadline-to-implement-changes-in-electronic-vouchers\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Taxation extends deadline to implement changes in electronic vouchers<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-the-next-few-days-a-resolution-will-be-published-that-modifies-the-deadline-for-filing-the-declaration-before-the-transparency-registry-and-final-beneficiaries-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">In the next few days, a resolution will be published that modifies the deadline for filing the declaration before the 2024 Transparency and Beneficial Ownership Registry.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/internet-shopping-is-coming-up-for-a-tremendous-change-in-tax-collection\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Shopping on the Internet? Tremendous change in tax collection is coming<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Micro and small companies must register before December 8 to obtain tax exemption 2025. Procedure available via SIEC.<\/p>","protected":false},"author":2,"featured_media":730,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,14],"tags":[],"class_list":["post-1092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-impuestos"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1092"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1092\/revisions"}],"predecessor-version":[{"id":1097,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1092\/revisions\/1097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/730"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}