{"id":1883,"date":"2026-03-27T13:00:17","date_gmt":"2026-03-27T13:00:17","guid":{"rendered":"https:\/\/ics.cr\/?p=1883"},"modified":"2026-04-05T13:43:10","modified_gmt":"2026-04-05T13:43:10","slug":"fractionalizing-isnt-failing-its-the-strategic-use-of-payment-plans-in-costa-rica","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/fraccionar-no-es-fallar-el-uso-estrategico-de-los-arreglos-de-pago-en-costa-rica\/","title":{"rendered":"Fractioning isn't failing: the strategic use of payment plans in Costa Rica"},"content":{"rendered":"<p>En Costa Rica, solicitar un fraccionamiento de pago ante la Administraci\u00f3n Tributaria sigue siendo visto por muchos como se\u00f1al de debilidad financiera. Sin embargo, especialistas advierten que esta percepci\u00f3n es err\u00f3nea y puede llevar a decisiones poco estrat\u00e9gicas.<\/p>\n<p>El art\u00edculo 38 del <a href=\"https:\/\/pgrweb.go.cr\/SCIJ\/Busqueda\/Normativa\/Normas\/nrm_texto_completo.aspx?param1=NRTC&amp;nValor1=1&amp;nValor2=6530&amp;nValor3=143893&amp;strTipM=TC\" target=\"_blank\" rel=\"noopener\">C\u00f3digo de Normas y Procedimientos Tributarios<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> permite a los contribuyentes solicitar facilidades de pago cuando enfrentan dificultades econ\u00f3micas temporales. Lejos de ser un acto de incumplimiento, esta herramienta busca precisamente lo contrario: facilitar el pago ordenado de las obligaciones tributarias.<\/p>\n<p>Expertos se\u00f1alan que, en un entorno donde la liquidez es cada vez m\u00e1s limitada, pagar de contado no siempre es la mejor decisi\u00f3n. Los arreglos de pago permiten mantener la operaci\u00f3n del negocio, evitar presiones sobre el capital de trabajo y asegurar el cumplimiento sostenido.<\/p>\n<p>No obstante, advierten que estos mecanismos no deben utilizarse sin an\u00e1lisis. Solicitar un fraccionamiento implica reconocer la deuda, asumir intereses y cumplir condiciones estrictas. Adem\u00e1s, puede interrumpir la prescripci\u00f3n y no elimina autom\u00e1ticamente la condici\u00f3n de morosidad ante la Administraci\u00f3n.<\/p>\n<p>La normativa tambi\u00e9n establece diferencias seg\u00fan el monto adeudado, pudiendo exigir garant\u00edas en ciertos casos.<\/p>\n<p>En conclusi\u00f3n, el problema no es solicitar facilidades de pago, sino hacerlo sin una estrategia clara. Bien utilizadas, estas herramientas pueden convertirse en un pilar de una gesti\u00f3n tributaria responsable.<\/p>\n<p>This 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            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            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\/costa-rica-reveals-its-third-quarter-trade-pulse-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica unveils its third quarter 2025 commercial pulse<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/resolution-published-on-obligation-to-declare-vat-in-case-of-exempt-taxpayers\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Resolution on the obligation to declare VAT in the case of exempt taxpayers is published.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/inec-reports-drop-in-unemployment-but-labor-informality-increases\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">INEC reports drop in unemployment, but labor informality grows<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/revive-liquidated-companies-new-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Reviving liquidated companies. New law.<\/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-incorporates-new-tool-to-facilitate-tax-payments\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">TRIBU-CR incorporates new tool to facilitate tax payments<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/dollar-reaches-its-lowest-level-in-more-than-two-decades-in-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Dollar reaches its lowest level in more than two decades in Costa Rica<\/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\/blog\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Blog<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>En Costa Rica, los arreglos y fraccionamientos de pago previstos en el art\u00edculo 38 del C\u00f3digo de Normas y Procedimientos Tributarios permiten a los contribuyentes enfrentar dificultades econ\u00f3micas temporales sin dejar de cumplir con Hacienda. Lejos de ser un signo de fracaso, bien usados pueden proteger la liquidez, evitar sanciones y formar parte de una gesti\u00f3n tributaria responsable.<\/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-1883","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\/1883","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=1883"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1883\/revisions"}],"predecessor-version":[{"id":1885,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1883\/revisions\/1885"}],"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=1883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}