Applicable depreciation for photovoltaic panels

The list of assets included in the Annex No. 2 of the Regulations to the Income Tax Law named “Depreciation Method and Percentages” was amended with the aim of acknowledging depreciation as a tax-deductible expense for Income Tax purposes as follows:

Asset or activity Annual Percentage
(straight-line method)
Estimated Years of Life
(method of adding the digits of years)
Photovoltaic panel 5% 20

(By means of Executive Decree No. 40728-H of October 26, 2017, published in digital version No. 51 of La Gaceta No. 44 of March 08, 2018)

Update of tax on non-alcoholic bottled beverages and toilet soaps

The amount of specific taxes on non-alcoholic bottled beverages (except for milk) and toilet soaps, in accordance with the following table:

Type of beverage Tax (colones per consumption unit)
Soft drinks and soft drink concentrates 18,87
Other bottled liquid drinks (including water) 14,00
Water (bottles of 18 liters or more) 6,51
Tax per gram of toilet soap 0,239

These amounts are effective as of April 1st, 2017.

(By means of Executive Decree No. 40994-H of March 13, 2018, published in digital version No. 65 of La Gaceta No. 55 of March 23, 2018)

(Published on the National Gazette No. 34 on February 22, 2018)




Mandatory use of Electronic Invoice

On March 20, 2018, by means of Resolution N° DGT-R-012-2018 the Tax Authorities established the mandatory use of the electronic invoice system for all taxpayers.

The resolution states that taxpayers that were not included on the previous resolutions, must be included in the system, according to the following schedule, taking into consideration the last digit of the identification document (both for natural and legal entities).

Last digit of the I.D. Electronic Invoicing
1, 2, 3 September 1st, 2018
4, 5, 6 October 1st, 2018
7, 8, 9, 0 November 1st, 2018

In case of large taxpayers, that were being individually notified of the beginning of this obligation, must begin from now on, in accordance with the chart above, without the need of an individual communication.

Taxpayers under the “Simplified Tax Regime” are exempt from this obligation, as well as the following Institutions: Costa Rican Social Security Fund, Public Universities, National Roads Council, Supreme Court of Justice, Central Bank of Costa Rica, Social Protection Board , Supreme Electoral Tribunal, Financial Entities, National Institute for Apprenticeships, Employee Associations, National Production Council, Ministries of the Executive Power of the Republic, Legislative Assembly, and National Production Council. Nevertheless, the mentioned entities must take provisions to guarantee the reception of electronic receipts.

(Published in digital version No. 60 of La Gaceta No. 52 of March 20, 2018)


Modification of the interest rate

As set forth by Resolutions No. DGH-017-2018 and No. DGA-DGT-008-2018 of March 02, 2018, an interest rate of 13.73% has been established for the passive subject, as well as for the Tax Administration.

The foregoing also applies for tax obligations for customs purposes and for fines imposed by the National Customs Service that have not been paid.

Effective as of April 1st, 2018.

(Published in La Gaceta No. 50 of March 16, 2018)


Delegation of duties of the Tax Authorities Audit Department

The Tax Administration, as set forth in resolution No.DGT-R-009-2018 of February 13, 2018, delegated to the Audit Department the duty of analyzing, submitting and signing matters for which it is necessary to file a claim before the Public Prosecutor’s Office (Public Ministry), related with criminalization of behaviors established in article 92 of the Tax Code, even if their origin is in a different area of the Tax Administration. Resolution No. DGT-042-2012 of December 20, 2012 has been revoked.

Cases in investigation for alleged fraud or tax evasion must be forwarded to the Tax Fraud Prevention and Investigation Office, for their acknowledgment and assessment, pursuant to the guidelines issued by the Tax Authorities for cases originated from tax audits.

(Published in La Gaceta No. 41 of March 05, 2018)



Temporary stay of transportation units and commercial vehicles

In accordance with Executive Decree No. 40911 – H of November 17, 2017, article 457 of the Regulations to the General Customs Law was modified regarding the allowed time of stay for transportation trucks and commercial vehicles,  establishing a temporary stay permit for a maximum period of three months for transportation units and commercial vehicles containing commercial goods; a maximum period of 6 months for the temporary importation of containers that enter and are re-exported by sea; for special materials, transport packaging and elements; and replacement parts and components that on the expiration date of the temporary stay permit have not been assigned to any customs regime, must be delivered to customs for their destruction.

(Ruling CIR-DGA-DGT-012-2017 of February 21, 2017, published in Gaceta No. 65 of March 31, 2017)



Date Forms that must be submitted
10 – D-150 Monthly summary of the withholding tax
– D-155 Monthly summary of prepayment of sales tax and income tax withholding  
16 – D-103 Withholding Tax
– D-104 General Sales Tax
– D-105 Simplified Regime
– D-106 Excise Tax
– D-107 Tax on Casinos
– D-113 Tax on Capital Gains of Investment Funds
– D-114 Single Tax per Fuel Type
– D-117 Specific Tax on Alcoholic Beverages
– D-160 Quarterly declaration of invoice printing and other documents.
– D-161- Quarterly declaration of cash registers.
– D-171 Specific Tax on Bottled Non-Alcoholic Beverages and Toilet Soaps
– Tax on Tobacco Products



Current base salary for 2018 431,000
Current interest rate (April 1st, 2018) 13.73%
Exchange rate BCCR USD
(March 31, 2018)
Purchase: 562.40
Sale: 569.31