{"id":1971,"date":"2026-05-08T11:34:28","date_gmt":"2026-05-08T11:34:28","guid":{"rendered":"https:\/\/ics.cr\/?p=1971"},"modified":"2026-05-14T11:38:37","modified_gmt":"2026-05-14T11:38:37","slug":"the-hacienda-redefines-the-use-of-ifrs-for-tax-purposes","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/hacienda-redefine-el-uso-de-las-niif-en-materia-tributaria\/","title":{"rendered":"The Treasury redefines the use of IFRS in tax matters"},"content":{"rendered":"<p>La Direcci\u00f3n General de Tributaci\u00f3n emiti\u00f3 una nueva resoluci\u00f3n que establece criterios interpretativos sobre la aplicaci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera, conocidas como NIIF, en materia tributaria. La medida busca brindar mayor seguridad jur\u00eddica tanto a los contribuyentes como a la propia Administraci\u00f3n Tributaria.<\/p>\n<p>La resoluci\u00f3n, identificada como <a href=\"https:\/\/www.hacienda.go.cr\/docs\/CP20-2026.pdf\" target=\"_blank\" rel=\"noopener\">MH-DGT-RES-0015-2026<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>, fue publicada en el Diario Oficial La Gaceta el pasado 29 de abril y entrar\u00e1 en vigor el primero de enero del 2027.<\/p>\n<p>Seg\u00fan Hacienda, las empresas clasificadas como Grandes Contribuyentes Nacionales deber\u00e1n llevar su contabilidad bajo las llamadas \u201cNIIF plenas\u201d, lo que permitir\u00e1 una mayor desagregaci\u00f3n de informaci\u00f3n y m\u00e1s transparencia frente al fisco. Por su parte, los contribuyentes del r\u00e9gimen general podr\u00e1n optar entre NIIF PYMES o NIIF plenas, seg\u00fan sus necesidades de informaci\u00f3n financiera.<\/p>\n<p>La disposici\u00f3n no aplicar\u00e1 para contribuyentes inscritos en los reg\u00edmenes Simplificado y Especial Agropecuario. Adem\u00e1s, Hacienda aclar\u00f3 que esta resoluci\u00f3n no incluye interpretaciones relacionadas con normas del sector p\u00fablico ni con est\u00e1ndares internacionales de sostenibilidad y clima.<\/p>\n<p>Las autoridades advirtieron que el incumplimiento de estas disposiciones podr\u00eda derivar en sanciones y multas contempladas en el C\u00f3digo de Normas y Procedimientos Tributarios.<\/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\/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><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/national-customs-service-of-the-ministry-of-finance-finds-expired-vaccines-that-could-be-marketed-in-outlet-stores\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">National Customs Service of the Ministry of Finance finds expired vaccines that could be marketed in \"Outlet\" type businesses.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/procomer-job-fair-will-offer-more-than-6400-job-openings\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER job fair to offer more than 6400 job openings<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/inec-to-tour-the-country-to-update-national-statistics-in-2026\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">INEC will tour the country to update national statistics by 2026<\/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\/solidarity-with-respect-to-tax-debts-notes-on-the-proposed-reform\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Solidarity with respect to tax debts. Notes on the proposed reform<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/hacienda-redefines-the-use-of-ifrs-new-criteria-will-impact-tax-calculation-in-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Hacienda redefines the use of IFRS: new criterion will impact the way taxes are calculated in Costa Rica<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/seminar-fiscal-year-end-2025-and-outlook-for-2026\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Seminar \u201cFiscal year-end 2025 and outlook for 2026\u201d.\u201d<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/publishes-new-regulations-to-the-real-estate-tax-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Publishes new Real Estate Tax Law Regulation<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Hacienda emiti\u00f3 una resoluci\u00f3n que establece nuevos criterios para aplicar las NIIF en materia tributaria en Costa Rica. La medida obliga a Grandes Contribuyentes a usar NIIF plenas y permite al r\u00e9gimen general optar por NIIF PYMES o NIIF plenas.<\/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-1971","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\/1971","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=1971"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1971\/revisions"}],"predecessor-version":[{"id":1973,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1971\/revisions\/1973"}],"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=1971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}