{"id":1098,"date":"2024-11-27T14:48:00","date_gmt":"2024-11-27T14:48:00","guid":{"rendered":"https:\/\/ics.cr\/?p=1098"},"modified":"2025-01-23T02:53:23","modified_gmt":"2025-01-23T02:53:23","slug":"new-tax-interest-rate-2025","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/nueva-tasa-de-interes-tributaria-2025\/","title":{"rendered":"\u00a0New 2025 Tax Interest Rate"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Resolution MH-DGH-RES-0054-2024 and MH-DGA-RES-1817-2024 were published.<\/h2>\n\n\n\n<p>The resolution was published in Scope No. 190 of the Gazette and indicates that, as of January 1, 2025, the interest rate will be 8.43%, both for the taxpayer and the Tax Administration, as established in Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Resolution Details<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Number: MH-DGH-RES-0054-2024<\/li>\n\n\n\n<li>Effective: January 1, 2025<\/li>\n\n\n\n<li>Rate: 8,43%<\/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>Tax Code: Art. 57 and 58<\/li>\n\n\n\n<li>Customs Law: Art. 61<\/li>\n\n\n\n<li>Publication: Scope No. 190<\/li>\n<\/ul>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp 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.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\/legal-services\/real-estate-law-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Real Estate Law<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/hybrid-asymmetries-in-the-income-tax-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The limitation to payments related to hybrid asymmetries in the income tax law.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/costa-rica-is-a-cooperating-country-with-the-european-union-and-is-working-to-address-outstanding-commitments\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica is a cooperating country with the European Union and is working on outstanding commitments.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/bill-approving-tax-exemptions-for-trusts-destined-to-public-works-is-approved-in-second-debate\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Bill approving tax exemptions for trusts for public works approved in second debate<\/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\/legislature-approves-tax-exemption-for-public-trusts\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Legislative Assembly approves tax exemptions for public trusts<\/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\/ict-opposes-treasury-proposal-to-raise-vat-on-airline-tickets\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">ICT opposes Treasury's proposal to raise VAT on airline tickets<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/tomorrow-is-the-deadline-to-file-and-pay-the-tax-on-offshore-passive-incomes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Tomorrow is the deadline to file and pay the tax on offshore passive incomes.<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>New tax interest rate of 8.43% will become effective on January 1, 2025, according to resolution published in Scope No. 190.<\/p>","protected":false},"author":2,"featured_media":716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1098","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=1098"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1098\/revisions"}],"predecessor-version":[{"id":1099,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1098\/revisions\/1099"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/716"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}