{"id":560,"date":"2024-09-13T15:28:53","date_gmt":"2024-09-13T15:28:53","guid":{"rendered":"https:\/\/ics.cr\/?p=560"},"modified":"2025-01-23T01:46:52","modified_gmt":"2025-01-23T01:46:52","slug":"consensus-in-the-legislature-to-migrate-to-a-global-dual-income-tax","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/consenso-en-la-asamblea-legislativa-se-debe-migrar-a-un-impuesto-sobre-la-renta-global-y-dual\/","title":{"rendered":"Consensus in the Legislative Assembly: migration to a global and dual income tax is needed"},"content":{"rendered":"<p>The Costa Rican Legislative Assembly through the Special Commission reached a consensus on the need to migrate to a global and dual income tax system. This change would imply that taxpayers consolidate all their income sources under a single tax rate, while income and capital gains would receive a differentiated treatment. In addition, they recommend maintaining the territorial income scheme and improving the efficiency of the tax system to combat tax evasion and encourage investment.<\/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\/which-financial-institution-offers-the-highest-interest-rates-in-us-dollars\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Which financial institution offers the highest interest rates in dollars?<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/government-achieves-primary-surplus-for-second-consecutive-year\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Government achieves primary surplus for the second consecutive year<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/digital-treasury-and-large-taxpayers-forum\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica digital treasury and forum for large taxpayers<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/information-theft-and-beneficiary-registry\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Information theft and beneficiary registration<\/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\/accepting-improper-penalties-the-taxpayers-dilemma-in-the-face-of-confusing-signals-from-the-tax-administration\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Accepting improper penalties. The taxpayers' dilemma in the face of confusing signals from the Tax Administration.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/tax-year-end-2024-remember-the-benefits-of-loss-carryforwards\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">2024 tax deadline approaching: Remember the benefits of loss deduction<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/what-happens-if-i-dont-file-my-income-tax-return-on-wednesday\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">What happens if I do not file my income tax return on Wednesday?<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/next-wednesday-january-31-is-the-deadline-for-paying-corporate-income-tax-without-surcharge\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The deadline to pay corporate income tax without surcharge is Wednesday, January 31.<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La Asamblea Legislativa de Costa Rica por medio de la Comisi\u00f3n Especial alcanz\u00f3 un consenso sobre la necesidad de migrar a un sistema de impuesto sobre la renta global y dual. Este cambio implicar\u00eda que los contribuyentes consoliden todas sus fuentes de ingresos bajo una sola tasa impositiva, mientras que las rentas y ganancias 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":[11,14],"tags":[],"class_list":["post-560","post","type-post","status-publish","format-standard","hentry","category-noticias","category-impuestos"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/560","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=560"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/560\/revisions"}],"predecessor-version":[{"id":561,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/560\/revisions\/561"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}