Deductible Expenses Costa Rica
Overview of Article 8 - Law 7092

Deductible Costs and Expenses

Businesses and individuals engaged in profit-generating activities, as referenced in Article 2 of the Law, are entitled to deduct from their gross income the necessary costs and expenses outlined in Article 8 of the Law, provided they are essential for generating current or potential income subject to income tax. 

In accordance with the statement above, the following are deductible from gross income:

As general rule:

All necessary expenditures to determine the cost of goods and services sold;

The Tax Administration is granted broad authority to qualify such costs, expenses, and outlays, to accept their total or partial deduction, and to reject unjustified items.

Transfer Pricing in Costa Rica
Transfer Pricing Guide for SMEs