{"id":448,"date":"2024-02-14T13:44:00","date_gmt":"2024-02-14T13:44:00","guid":{"rendered":"https:\/\/ics.cr\/?p=448"},"modified":"2024-09-16T13:50:16","modified_gmt":"2024-09-16T13:50:16","slug":"tomorrow-is-the-deadline-to-file-and-pay-the-tax-on-offshore-passive-incomes","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/el-dia-de-manana-vence-el-plazo-para-presentar-y-pagar-el-impuesto-sobre-rentas-pasivas-extraterritoriales\/","title":{"rendered":"Tomorrow is the deadline to file and pay the tax on offshore passive incomes."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Tomorrow, February 15, 2024, is the deadline to file the tax return and pay the tax on offshore passive income without surcharge. This obligation came into effect with the publication of the amendment to the Income Tax Law Regulations on November 28, 2023, and is payable on a monthly basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In accordance with the provisions of the Law, foreign source passive income derived from assets located or rights economically used outside the national territory will be considered taxable, as long as and only if they are obtained by an entity that is part of a multinational group and that, in addition, is considered as a non-qualified entity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Extraterritorial passive income taxed are dividends, interest, royalties, capital gains, real estate capital income and other income from movable capital obtained by entities that are members of a multinational group and that are considered as a non-qualified entity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, it is important to keep in mind that in order to comply with this formal and material obligation, taxpayers must file the corresponding 710-1 forms in the ATV portal and make the payment through the DTR system (Real Time Debit Service) in the same portal or through bank connectivity (internet and bank tellers).<\/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\/consumer-confidence-index-falls-for-the-first-time-in-the-last-year-according-to-study-by-the-university-of-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Consumer confidence index falls for the first time in the last year, according to a study by the University of Costa Rica.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/new-deadline-for-the-informative-declaration-of-inactive-companies\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">New deadline for the informative return of inactive companies<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-treasury-publishes-new-electronic-voucher-regulations-for-public-consultation\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance launches public consultation on new Electronic Vouchers Regulation<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/customs-department-detains-four-tons-of-goods-due-to-import-irregularities\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Directorate of Customs retains four tons of merchandise due to import irregularities<\/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\/legal-services\/payroll-and-accounting\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Payroll and Accounting<\/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\/electronic-voucher-regulations-for-tax-purposes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Regulations on Electronic Vouchers for Tax Purposes<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-reestablishes-web-consultation-service-in-tica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance restores Web consultation service in TICA<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>El d\u00eda de ma\u00f1ana 15 de febrero de 2024, vence el plazo para presentar la declaraci\u00f3n y pagar sin recargo, el impuesto sobre las rentas pasivas extraterritoriales. Esta obligaci\u00f3n entr\u00f3 a regir con la publicaci\u00f3n de la reforma al Reglamento de la Ley del Impuesto Sobre la renta el pasado 28 de noviembre del 2023 [&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-448","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/448","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=448"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/448\/revisions"}],"predecessor-version":[{"id":449,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/448\/revisions\/449"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}