{"id":431,"date":"2024-01-19T13:32:00","date_gmt":"2024-01-19T13:32:00","guid":{"rendered":"https:\/\/ics.cr\/?p=431"},"modified":"2024-09-16T13:33:57","modified_gmt":"2024-09-16T13:33:57","slug":"resolution-on-tax-refund-procedure-for-the-attraction-of-film-investments-in-the-country-published","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-resolucion-referente-al-procedimiento-de-devolucion-de-impuestos-para-la-atraccion-de-inversiones-filmicas-en-el-pais\/","title":{"rendered":"Resolution is published regarding the tax refund procedure for attracting film investments in the country."},"content":{"rendered":"<p>Today was published in the Official Gazette La Gaceta a Resolution of the General Directorate of Taxation in conjunction with PROCOMER, regarding the procedure for registration and tax refunds established in Law No. 10071 for attracting film investments in Costa Rica.<\/p>\n\n\n\n<p>The regulations establish that once the Specific Film and Audiovisual Investment Project has been approved by PROCOMER and prior to any film activity, the project must be registered with the General Directorate of Taxation, so that all electronic receipts generated by the payment of value added tax (hereinafter \"VAT\") can be correctly accounted for and, therefore, define whether or not the VAT refund is applicable.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Finally, it is worth mentioning that this incentive may only be taken advantage of by individuals or legal entities not domiciled in Costa Rica whose objective is to carry out film projects in the country.<\/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% - 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We compare the 13% rate paid in Costa Rica with 170 countries.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/deputy-minister-of-revenue-to-leave-office-by-may-31\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Deputy Minister of Revenue to leave office on May 31<\/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><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-bank-of-costa-rica-forecasts-4-percent-growth-for-2024-and-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica forecasts 4% growth for 2024 and 2025<\/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\/verification-of-electronic-invoices-in-costa-rica-this-is-how-the-haciendas-new-system-works-and-how-it-detects-false-receipts\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Verification of electronic invoices in Costa Rica: this is how the new Treasury system works and how to detect false receipts<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/general-resolution-on-the-formal-duty-of-taxpayers-exempt-from-declaring-vat-is-published-for-public-consultation\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Resolution on the formal duty of taxpayers exempt from declaring VAT is published for public consultation.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/i-filed-my-tax-return-correctly-and-on-time-but\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">I filed my return correctly and on time, but...<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/procomer-was-present-at-important-international-fair-for-attracting-advanced-manufacturing-investment\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER was present at an important international fair to attract advanced manufacturing investments<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>El d\u00eda de hoy se public\u00f3 en el Diario Oficial La Gaceta una Resoluci\u00f3n de la Direcci\u00f3n General de Tributaci\u00f3n en conjunto con PROCOMER, referente al procedimiento de inscripci\u00f3n y devoluci\u00f3n de impuestos establecido en la ley N\u00b0 10071 de atracci\u00f3n de inversiones f\u00edlmicas en Costa Rica. La normativa establece que una vez aprobado el [&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-431","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/431","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=431"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/431\/revisions"}],"predecessor-version":[{"id":433,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/431\/revisions\/433"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}