{"id":427,"date":"2024-01-15T13:19:00","date_gmt":"2024-01-15T13:19:00","guid":{"rendered":"https:\/\/ics.cr\/?p=427"},"modified":"2024-09-16T13:21:03","modified_gmt":"2024-09-16T13:21:03","slug":"next-monday-january-15-is-the-deadline-for-filing-and-paying-the-solidarity-tax","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/el-proximo-lunes-15-de-enero-vence-el-plazo-para-presentar-y-pagar-el-impuesto-solidario\/","title":{"rendered":"Next Monday, January 15 is the deadline to file and pay the solidarity tax."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Next Monday, January 15 is the deadline to file the tax return and pay the solidarity tax for the strengthening of housing programs, popularly known as \"Tax on luxury homes\" for the 2024 tax period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax return is filed every three years through the Virtual Tax Administration (ATV) and its payment is made annually, therefore, in the case of taxpayers who filed the return in the 2022 tax period, they are exempt from the formal obligation in the 2024 tax period; however, persons who have acquired their home for residential use in 2023 and its value is subject to the payment of the tax, must file the return on form D-179, available on the ATV platform.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Those who fail to file the tax return and pay the solidarity tax on time are subject to the penalties established in the Code of Tax Rules and Procedures.<\/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\/procomer-and-chamber-of-commerce-support-msmes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER and Chamber of Commerce support MSMEs<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/self-employed-workers-will-continue-to-pay-more-social-charges-but-could-pay-less-income-tax\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Self-employed workers will continue to pay more social security contributions, but may pay less income taxes<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/has-tax-obligations-tax-closure-will-come-with-changes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Do you have tax obligations? Tax closing will come with changes<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/update-of-the-luxury-home-tax-exemption-base-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Update of the exemption base for the tax on luxury homes is published.<\/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\/abbreviated-checks-under-incorrect-assumptions\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Abbreviated checks under incorrect assumptions<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/comptrollers-office-evaluates-transfer-of-bccr-resources-to-ministry-of-finance\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Comptroller's Office Evaluates Transfer of Resources from BCCR to the Ministry of Finance<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/internet-shopping-is-coming-up-for-a-tremendous-change-in-tax-collection\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Shopping on the Internet? Tremendous change in tax collection is coming<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/news\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">News<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>El pr\u00f3ximo lunes 15 de enero vence el plazo para presentar la declaraci\u00f3n y pagar el impuesto solidario para el fortalecimiento de programas de vivienda, conocido popularmente como \u201cImpuesto a las casas de lujo\u201d correspondiente al per\u00edodo fiscal 2024. La declaraci\u00f3n se realiza cada tres a\u00f1os por medio de la Administraci\u00f3n Tributaria Virtual (ATV) y [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-427","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/427","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=427"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/427\/revisions"}],"predecessor-version":[{"id":428,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/427\/revisions\/428"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}