Exchange of tax information between Costa Rica and the United Arab Emirates (UAE)

In draft form, the “Agreement between the Republic of Costa Rica and the Government of the Arab Emirates for the elimination of double taxation on income taxes and capital gains, as well as the prevention of tax evasion and avoidance” aims to improve economic relations and strengthen cooperation in tax matters. Before going into effect, the bill would have to be approved by our Legislative Assembly.

(Published in the Digital Appendix No. 149 of the National Gazette No. 150 on August 27, 2018)




Large taxpayers and large territorial companies

The General Directorate of Taxation, modified by Resolution No. DGT-R-037-2018 of July 26, 2018, Articles 1, 3 and 5 of Resolution No. DGT-R-018-2018 “RESOLUTION ON THE UPDATE OF CRITERIA FOR THE CLASSIFICATION OF LARGE NATIONAL TAXPAYERS AND LARGE TERRITORIAL COMPANIES,” enables the Directorate of Large National Taxpayers and the competent Territorial Tax Administration to assess the non-inclusion as a major taxpayer or large territorial enterprise, of any taxpayer who may still comply with the quantitative parameters, but whose inclusion is considered inappropriate for reasons of fiscal incidence and opportunity, and always after analyzing the fiscal behavior of the taxpayer, in relation to the  economic sector.

(Published in the National Gazette No. 149 on August 17, 2018)


Authorized Purchases

The General Directorate of Taxation established the procedure for requesting authorization to buy without payment of the General Tax on Sales and/or Selective Consumption that can be granted to those passive taxpayers who find it difficult to offset the tax credit.

Said authorization will be granted through one of two methods:

  • Generic authorization that allows the authorized party to make purchases without paying sales and/or selective consumption tax, for a period of time established by the Tax Administration.
  • Specific authorization that grants an exemption for a specific purchase, whose validity is 2 months from the date of issuance, after which if it is not used would automatically have no effect.

(Published in the Digital Appendix No. 147 of the National Gazette No. 150 on August 20, 2018)


Extension of the deadline to start using electronic vouchers in agricultural and fishing sectors

Through Resolution No. DGT-R-039-2018 of August 16, 2018, the Tax Administration modified the period of use of electronic vouchers for taxpayers in agricultural and fishing sectors, granting them an extension until October 1, 2019.

(Published in the National Gazette No. 153 on August 23, 2018)



The Ministry of Finance and the National Registry signed an agreement that allows the General Directorate of Taxation to update real estate values, based upon evidence supplied by public deeds that are registered in the Registry.

The foregoing is in order to improve the collection of taxes and keep current information on the fiscal value of real estate.

(Published in La Nación on August 21, 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 sales tax and income tax
14 D-113 Income Tax and Capital Gains from investment funds
16 – D-106 Excise taxes
– D-107: Casino tax
– 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
28 Third Income Tax partial payment



Current 2018 Base Salary ¢431,000
Current Interest Rate (April 1, 2018) 13.73%
Reference Exchange Rate – BCCR USD 

(August 31,2018)

Purchase: ¢569.64
Sale: ¢575.67