Exchange of information on tax matters between the Republic of Costa Rica and the States of Guernsey

Through Law 9551 of May 9, the Legislative Assembly approved the whole text of the “Agreement between the Republic of Costa Rica and the States of Guernsey for the exchange of information on tax matters”. This Law intends an effective cooperation between both States, which allows Tax Administrations to have access to information from taxpayers

(Published in the Digital Appendix No. 133 of the National Gazette No. 132 on July 20, 2018)


Tax update on non-alcoholic beverages and toilet soaps

The amount of tax on packaged non-alcoholic beverages (excluding milk) and toilet soaps was updated, in accordance with the following chart.

Type of Beverage Tax (colones per consumption unit)
Carbonated beverages and carbonated beverages concentrates 18.83
Other packaged beverages (including water) 13.97
Water (containers of 18 liters or more) 6.50
Tax per gram of toilet soap 0.238

These amounts apply from July 1, 2018.

(Executive Decree No. 41195-H of June 11, 2018, published in the National Gazette No. 119 on July 3, 2018)


Update on the Single Tax per Fuel Type

The amounts of the Single Tax per Fuel Type were updated, in accordance with the following chart.


Fuel Type Tax per liter (colones)
Regular Gasoline 242.75
“Super” Gasoline 254.25
Diesel 143.50
Asphalt 49.25
Asphaltic Emulsion 37.00
Bunker Fuel 23.50
LPG 49.25
Jet Fuel A1 145.50
Av Gas 242.75
Kerosene 69.25
Heavy Diesel 47.25
Heavy Naphtha 35.00
Light Naphtha 35.00

In force from August 1, 2018.

(Executive Decree No. 41225-H of July 6, 2018, published in the Digital Appendix No. 138 of the National Gazette No. 138 on July 31, 2018.)


Request for tax refund

The General Tax Administration, established through Resolution No. DGT-R-028-2018 on June 7, 2018 the “Procedure to request tax refunds”, which will be regulated according to article 204 as well as following the Regulation of Tax Procedure, and indicates that an interested party should request the tax refund through the form D.402 “Request of tax refunds” with the other requirements according to the tax to be refunded.

Each request should be explained, justifying the origin of the credit and attaching the backup documents. As general requirements we find:

  • Physical format
  • Copy of the identity document of the applicant or legal representative
  • Company Registration Certification
  • Authentication of documents
  • Summary or lists in Excel
  • Authentic document showing the bank account number in colones (client account or IBAN)

In case the taxpayer has not met all the requirements, he may request an additional opportunity to comply and will be given just one more chance to complete the information within 10 days after the request. Once the information is completed, the refund request must be processed in the next three months.

(Published in the National Gazette No. 118 on July 2, 2018)


Interpretation of the IFRS

The General Tax Authority established the interpretative criteria for the application of the International Financial Reporting Standards (IFRS) regarding tax regulations, indicating that in accordance with the Costa Rican CPA Association, the IFRS includes the International Accounting Standards (IAS) and the International Specific Financial Reporting Standards.

(Published in the National Gazette No. 123 on July 9, 2018)


Accreditation of the Legal Representative before the Tax Administration

The Tax Administration through Resolution No. DGT-R-031-2018 of June 22, 2018, modified the requirements for accreditation, representation and mandate with signature authentication of Resolution No. DGT-R-08-2018. In relation to the duty of accreditation of the legal representative, the General Directorate established that legal persons must accredit their legal representative before the Unique Tax Registry; the same accreditation is required of the guardians of minors or incapacitated taxpayers.

Additionally, for the accreditation of proxy holders other than the legal representative, said persons must hold a general proxy without limited liability. This means that a proxy holder with limited liability or with general or special power cannot be accredited before the Unique Tax Registry.

(Published in the National Gazette No. 126 on June 12, 2018)


Update on the specific tax per milliliter of absolute alcohol

By means of Resolution No. RES-DGH-049-2018 on July 6, 2018, the amounts of the specific tax per milliliter of absolute alcohol were updated as it follows:

Alcohol percentage per volume Tax (colones per milliliter of absolute alcohol)
Up to 15% 3.31
More than 15% and up to 30% 3.96
More than 30% 4.61

In force from August 1, 2018

(Published in the National Gazette No. 137 on July 30, 2018.)


Procedure to import electric vehicles

The General Directorate of Customs, through Resolution RES-DGA-DGT-021-2018 on July 19, 2018, approved the “Special and Temporary Procedure” for the importation of electric vehicles covered by Law No. 9518, “Incentives and Promotion for Electric Transportation “, as well as approved the instruction called “Manual for the tax assessment of new and exonerated electric vehicles”, which will be used for the payment of the import customs declaration.

(Published in the Digital Appendix No. 137 of the National Gazette No. 137 on July 30, 2018)



Date Type of Tax Return
10 D-150 Annual Return: Summary of payments or withholdings made on account of the Income Tax.

D-155 Monthly statement of summary of withholdings payment on account of sales tax and income tax

16 – D-103: Withholding Tax
– D-104: General Sales Tax, traditional regime
– D-106: Excise Taxes
– D-107: Casino Tax
– D-113: Income Tax and Capital Gains from investment funds
– D-114: Single tax per fuel type
– D-117: Specific tax on alcoholic beverages
– D-171: Specific tax on non-alcoholic bottled beverages and toilet soaps
– Tax on Tobacco products
– Parafiscal contribution on telephonic services


Current 2018 Base Salary 431.000
Current Interest Rate (April 1, 2018) 13.73%
Reference Exchange Rate – BCCR USD
(June 30, 2018)
Purchase: 563.43
Sale: 570.07


Autor: BLP.