The tax system in Costa Rica is territorial , meaning that taxes are levied on activities and/or assets that have a Costa Rican source. Under Law 4755, known as the Code of Tax Norms and Procedures (C...

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 co...

The initial consideration in discussing Transfer Pricing from a tax perspective is understanding the definition of RELATED PARTY. Subsequently, we can commence the evaluation of the principle of free ...

It is mandatory for businesses to prominently display their commercial license at their place of business. This ensures transparency and demonstrates compliance with municipal regulations to customers...

What is Bitcoin and DeFi? Bitcoin is akin to digital currency, similar to the physical cash you use, yet exclusively exists in the realm of the internet. Are you familiar with how you securely keep yo...

2024 RATES Income tax based on Law 7092 Tax Return for the ordinary period between January and December. EAID = Earnings After Intereses and Depreciation. Business (Corp,LLC) Independents - Profession...

D195 Form - Inactive Corporation in Costa Rica Summary To fill out the D195 form for an inactive corporation in Costa Rica, you must provide information about the value in books of your assets, liabil...

Income tax based on Law 7092 Rates 2023 Tax Return for the ordinary period between January and December. EAID = Earnings After Intereses and Depreciation. Business (Corp,LLC) Independents - Profession...

Who is subject to pay this tax? The event generating the tax is the ownership or ownership of a right to use, enjoy or enjoy real estate for residential use, as of January 1 of each year, located in t...

Who is subject to pay this tax? Commercial companies, companies with a foreign branch or their legal representative and individual limited liability companies, registered or from now on registered in ...