{"id":47,"date":"2020-08-06T20:05:00","date_gmt":"2020-08-06T20:05:00","guid":{"rendered":"https:\/\/ics.cr\/?p=47"},"modified":"2025-03-19T23:14:56","modified_gmt":"2025-03-19T23:14:56","slug":"of-fiscal-interest-but-not-a-taxpayer","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/de-interes-fiscal-pero-no-contribuyente\/","title":{"rendered":"Of fiscal interest but not taxpayer"},"content":{"rendered":"

Make It Stand Out.<\/strong><\/p>\n\n\n\n

Law 9635 amended the second article of the Income Tax Law, generating in my opinion an inapplicable qualification: corporations that, by the fact of being so, are taxpayers of the tax even though they do not organize productive factors or intervene in the market of goods or services. A mercantile corporation may be of fiscal interest but the fact of its mere existence does not make it a taxpayer of a tax that requires a certain business or professional activity for it to be accrued. In its first article, the income law establishes that \"A tax is established on the profits of individuals, legal entities and collective entities without legal personality, domiciled in the country, that develop lucrative activities of Costa Rican source.\" And it clearly states a paragraph below: \"The generating fact of the tax on profits is the perception or accrual of income in money or in kind, continuous or occasional, from gainful activities<\/strong> of Costa Rican source\".<\/p>\n\n\n\n

As mentioned above, Law 9635 modified the second article of the law to include as taxpayers commercial companies that do not carry out lucrative activities, but even in the same article that it modifies, it insists again that those who carry out lucrative activities are taxpayers:<\/p>\n\n\n\n

\"Taxpayers.regardless of nationality, domicile and place of incorporation of legal entities or of the meeting of their boards of directors or of the conclusion of contracts, taxpayers are all public or private companies that carry out profitable activities or businesses.<\/span><\/strong> in the country:\"<\/p>\n\n\n\n

But immediately after this definition of taxpayer of this tax, it establishes that taxpayers are: \"All legally constituted legal entities, regardless of whether or not they are engaged in a profitable activity.<\/span><\/strong> (...)\"<\/p>\n\n\n\n

What makes a legal entity a taxpayer is that its activities fall within the fact or facts that the legislator has defined as generating material obligations.<\/p>\n\n\n\n

Thus, an inactive company does not participate in the market, does not organize productive factors and therefore, is not a taxpayer. The only way to understand the second paragraph of the second article of the income tax law is that the legislator intended to regulate that these companies have the same obligations as taxpayers, i.e., that legal entities, even if they do not carry out lucrative activities, have formal obligations, for example of filing of informative asset declarations<\/a>We will talk about them in the next column.<\/p>\n\n\n\n

Post data:<\/em><\/strong> As we close this column, the European Union and the United States are warning that Russia's invasion of Ukraine is imminent and the freedom caravan, spurred by the blockades in Ottawa, is heading to Paris to protest the vaccination and isolation measures by Covid. Us, we begin to divide around the candidates for the second round. Eli Feinzag has warned yesterday that he will not tell his supporters which of the two is the \"least bad\". This will be a week with many news<\/a>The main factors affecting the company's financial position, among them, the excessive increase in oil prices and the exchange rate.<\/p>\n