{"id":434,"date":"2024-01-24T13:34:00","date_gmt":"2024-01-24T13:34:00","guid":{"rendered":"https:\/\/ics.cr\/?p=434"},"modified":"2024-09-16T13:36:24","modified_gmt":"2024-09-16T13:36:24","slug":"update-of-the-real-estate-tax-exemption-base-for-holders-of-a-single-property-published","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-actualizacion-de-la-base-exenta-del-impuesto-de-bienes-inmuebles-para-los-poseedores-un-bien-unico\/","title":{"rendered":"Update of the real estate tax exemption base for holders of a single property is published."},"content":{"rendered":"<p>Resolution MH-DGH-RES 0002-2024 was published today in the Official Gazette La Gaceta, which establishes the update of the exemption base applicable to the Real Estate Tax for the owners of a single property in the case of an individual.<\/p>\n\n\n\n<p>The regulation establishes that in the case of real estate that constitutes a single asset and has a maximum value equivalent to forty-five base salaries, it will be exempt from taxation, and in cases where this amount is exceeded, the tax must be paid on the excess of this base.<\/p>\n\n\n\n<p>In reference to the calculation of the exempt base for the 2024 tax period corresponding from January 1 to December 31, 2024, the 45 base salaries previously indicated correspond to \u00a220,799,000.00 (twenty million seven hundred ninety-nine thousand colones exact).<\/p>\n\n\n\n<p>Finally, it is important to keep in mind that the Real Estate Tax is a municipal tax and that in case of complying with the requirements for the exemption of 45 base salaries, the taxpayer must apply for it before the corresponding Municipality.<\/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\/ministry-of-finance-moves-service-to-the-public-of-the-east-tax-administration\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance moves service to the public from the East Tax Administration<\/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><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-the-next-few-days-a-resolution-will-be-published-that-modifies-the-deadline-for-filing-the-declaration-before-the-transparency-registry-and-final-beneficiaries-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">In the next few days, a resolution will be published that modifies the deadline for filing the declaration before the 2024 Transparency and Beneficial Ownership Registry.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-implements-contingency-plan-for-the-tica-system\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance implements contingency plan in response to TICA system failure<\/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\/offshore-income-is-not-paid-in-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica does not pay for extra-territorial income<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/employment-generation-paused-in-last-three-months-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Employment generation paused in the last three months of 2024<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/i-contribute-cr\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">I Contribute CR<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/withholding-of-sinpe-tax-payment-will-be-for-commercial-transactions\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Mechanism to withhold tax payment by Sinpe will be for commercial transactions<\/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 la Resoluci\u00f3n MH-DGH-RES 0002-2024, la cual establece la actualizaci\u00f3n de la base exenta aplicable en el Impuesto de Bienes Inmuebles para los poseedores un bien \u00fanico en el caso de tratarse de una persona f\u00edsica. La normativa establece que en el caso de [&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-434","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/434","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=434"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/434\/revisions"}],"predecessor-version":[{"id":435,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/434\/revisions\/435"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}