{"id":1825,"date":"2026-03-16T20:45:40","date_gmt":"2026-03-16T20:45:40","guid":{"rendered":"https:\/\/ics.cr\/?p=1825"},"modified":"2026-03-23T18:25:57","modified_gmt":"2026-03-23T18:25:57","slug":"deductible-donations-keys-to-avoid-tax-mistakes","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/donaciones-deducibles-claves-para-evitar-errores-fiscale\/","title":{"rendered":"Deductible donations: keys to avoid tax mistakes"},"content":{"rendered":"<p>Donating is undoubtedly an act of social responsibility; doing it correctly is also an act of fiscal responsibility.<\/p>\n<p>Recently published in La Gaceta the resolution <a href=\"https:\/\/www.hacienda.go.cr\/docs\/AutorizadosRecibirDonaciones.pdf\" target=\"_blank\" rel=\"noopener\">MH-DGT-TEMPORAL-RES-0001-2026<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>, The Company has been authorized to extend until September 30, 2026, or until the respective authorization is resolved, the term for certain entities to receive donations deductible for income tax purposes.<\/p>\n<p>The measure allows to put on the table frequent errors detected in practice. The first is to confuse the declaration of public utility with the Tax Authorization. Both are necessary, and without current authorization the donor has no support to apply the deduction.<\/p>\n<p>The second mistake is to assume that the authorization is indefinite. In reality, it is valid for two years and must be renewed within the corresponding term; otherwise, donations made during that period will not be recognized for tax purposes.<\/p>\n<p>In addition, not every authorized donation is fully deductible. The law establishes a limit of ten percent of the donor's net income, and donations in kind are required to be valued at market price.<\/p>\n<p>In summary, solidarity is important, but technical compliance is essential to avoid tax contingencies.<\/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 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.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\/dollar-continues-to-fall-in-costa-rica-and-remains-below-%c2%a2500\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Dollar continues to fall in Costa Rica and remains below \u00a2500<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a 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To take advantage of the tax benefit, the donor must verify that the entity has a declaration of public utility and current authorization, respect the limit of 10% of net income and, in the case of donations in kind, value the goods at market price.<\/p>","protected":false},"author":2,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1825","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\/1825","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=1825"}],"version-history":[{"count":4,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1825\/revisions"}],"predecessor-version":[{"id":1835,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1825\/revisions\/1835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}