Registry of Transparency and Final Beneficiaries

2023 Declaration The objective of the declaration is to keep an updated registry of ultimate beneficial owners (UBO’s) of all entities and legal arrangements. Applies to: All Legal entities and other legal arrangements domiciled in Costa Rica. Remember that any...

LUXURY HOME TAX & CORPORATE TAX

UPDATE 2023 The  Luxury Home Tax payment is due by January 15th, 2023. This tax applies to properties for residential purposes with constructions that exceed the value: 148,000,000.00 colones, (approx. US$250,000.00), in which case, the value of the land must be added...

30th APRIL, 2023 – DEADLINE EXTENDED

MANDATORY TAX FILING FOR NON-ACTIVE OR INACTIVE ENTITIES. The Costa Rican Tax Administration declared a new extension for the mandatory tax filing for “non-active” or “inactive” entities. The new deadline is April 30th, 2023. “Inactive” or...

RENEWAL OF DIMEX

Appointments for renewal of DIMEX’s (“Documento de Idenficación Migratorio para Extranjeros”) can be requested as of October 1th, 2022 The persons who have the DIMEX expired, and those who had the benefit of the automatic extension established in resolution...