{"id":1444,"date":"2025-10-13T13:42:57","date_gmt":"2025-10-13T13:42:57","guid":{"rendered":"https:\/\/ics.cr\/?p=1444"},"modified":"2025-10-13T19:58:31","modified_gmt":"2025-10-13T19:58:31","slug":"treasury-repeals-resolution-on-real-estate-withholdings-and-transfers-control-to-cr-tax-authority","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/hacienda-deroga-resolucion-sobre-retenciones-inmobiliarias-y-traslada-control-a-tribu-cr\/","title":{"rendered":"Treasury repeals resolution on real estate withholdings and transfers control to TRIBU-CR"},"content":{"rendered":"<p>The General Directorate of Taxation announced the repeal of Resolution <a href=\"https:\/\/www.bdo.cr\/es-cr\/publicaciones\/2025\/nueva-resolucion-deroga-la-mh-dgt-res-0039-2025\" target=\"_blank\" rel=\"noopener\">MH-DGT-RES-0039-2025<span class=\"wpil-link-icon\" title=\"Link goes to external site.\" style=\"margin: 0 0 0 5px;\"><svg width=\"24\" height=\"24\" style=\"height:16px; width:16px; fill:#000000; stroke:#000000; display:inline-block;\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:svg=\"http:\/\/www.w3.org\/2000\/svg\"><g id=\"wpil-svg-outbound-4-icon-path\">\r\n                            <g fill-rule=\"evenodd\" id=\"action\" stroke=\"none\" stroke-width=\"1\" transform=\"matrix(0.92307696,0,0,0.92307696,-1.8461539,-1.8461539)\">\r\n                                <g transform=\"translate(-270,-45)\">\r\n                                    <g transform=\"translate(272,47)\">\r\n                                        <path d=\"m 20,22 v 2.008845 C 20,25.108529 19.110326,26 18.008845,26 H 16 v -2 h 2 v -2 z m 0,-2 v -2 h -2 v 2 z m -6,6 h -3 v -2 h 3 z M 9,26 H 6 V 24 H 9 Z M 4,26 H 1.991155 C 0.89147046,26 0,25.110326 0,24.008845 V 22 h 2 v 2 H 4 Z M 0,20 v -3 h 2 v 3 z m 0,-5 v -3 h 2 v 3 z M 0,10 V 7.991155 C 0,6.8914705 0.88967395,6 1.991155,6 H 4 V 8 H 2 v 2 z M 6,6 H 8 V 8 H 6 Z\" \/>\r\n                                        <path d=\"M 24.008845,0 C 25.108529,0 26,0.88967395 26,1.991155 v 16.01769 C 26,19.108529 25.110326,20 24.008845,20 H 7.991155 C 6.8914705,20 6,19.110326 6,18.008845 V 1.991155 C 6,0.89147046 6.8896739,0 7.991155,0 Z M 8,2 H 24 V 18 H 8 Z\" \/>\r\n                                        <path d=\"m 21,12 c 0.552285,0 1,-0.447715 1,-1 V 5 C 22,4.4477152 21.552285,4 21,4 h -6 c -0.552285,0 -1,0.4477152 -1,1 0,0.5522847 0.447715,1 1,1 h 3.580002 l -6.287109,6.292893 c -0.390524,0.390524 -0.390524,1.02369 0,1.414214 0.390524,0.390524 1.02369,0.390524 1.414214,0 L 20,7.4190674 V 11 c 0,0.552285 0.447715,1 1,1 z\" \/>\r\n                                    <\/g>\r\n                                <\/g>\r\n                            <\/g>\r\n                        <\/g><\/svg><\/span><\/a>which imposed withholding taxes on capital gains on the purchase and sale of real estate.<\/p>\n<p>According to the new resolution DGT-0051-2025, published in La Gaceta, the National Registry indicated that it was materially impossible to apply the measure, so the Treasury acknowledged that inter-institutional coordination and the development of tools compatible with the new TRIBU-CR system are required.<\/p>\n<p>For the time being, no withholding will be applied to these transactions, maintaining the previous scheme.<\/p>\n<p>The DGT also informed that the procedure for self-assessment and payment of capital gains will be made through form 129 \"Withholdings of Capital Gains - Non-Domiciled\", available at TRIBU-CR.<\/p>\n<p>From ICS Consultores, former Director of Taxation Francisco Villalobos described the situation as an \"unnecessary commotion at a time of many changes\".<\/p>\n<p>For more information, ICS invites you to a webinar on TRIBU-CR on October 22. To register, please send an email to fduran@ics.cr.<br \/>\nThis is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.<\/p>\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 .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            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}<\/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\/procomer-organizes-important-fair-to-strengthen-linkages-in-investment-regimes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER organizes an important fair to strengthen linkages in investment regimes<\/span><\/a><\/li><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\/costa-rica-analyzes-adjustments-in-u-s-tariffs\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica analyzes U.S. tariff adjustments<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-ministry-of-finances-electronic-voucher-platform-will-be-undergoing-preventive-maintenance-this-weekend\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Ministry of Finance's electronic voucher platform will be undergoing preventive maintenance this weekend.<\/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\/tribu-cr-implementation-postponed-to-expand-training-and-improve-user-experience\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Postponement of TRIBU-CR implementation to extend training and improve user experience.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-technology-platforms-will-be-under-maintenance-this-wednesday-and-thursday\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance's technological platforms will be under maintenance this Wednesday and Thursday<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/taxpayers-must-issue-electronic-vouchers-to-support-purchases-abroad\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Taxpayers must issue electronic receipts to support purchases abroad<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/large-domestic-taxpayers-required-to-submit-audited-financial-statements-2\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Large National Taxpayers obliged to submit audited Financial Statements<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Tax Authorities repealed the withholdings in real estate sales and purchases established in resolution MH-DGT-RES-0039-2025. The National Registry reported material impossibility to apply the measure. The previous scheme is maintained until the development of tools compatible with TRIBU-CR.<\/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],"tags":[],"class_list":["post-1444","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\/1444","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=1444"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1444\/revisions"}],"predecessor-version":[{"id":1447,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1444\/revisions\/1447"}],"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=1444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}