{"id":14566,"date":"2024-02-15T17:21:46","date_gmt":"2024-02-15T23:21:46","guid":{"rendered":"https:\/\/blplegal.com\/?p=14566"},"modified":"2026-07-17T15:10:03","modified_gmt":"2026-07-17T21:10:03","slug":"grandes-contribuyentes-presentar-estados-financieros-auditados","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/grandes-contribuyentes-presentar-estados-financieros-auditados\/","title":{"rendered":"Obligatoriedad de los Grandes Contribuyentes de presentar estados financieros auditados"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Direcci\u00f3n General de Tributaci\u00f3n reform\u00f3 la Resoluci\u00f3n DGT-R-46-2014*<em>, <\/em>respecto de la obligatoriedad de los Grandes Contribuyentes Nacionales de presentar los estados financieros auditados por un Contador P\u00fablico Autorizado. De esta forma, aquellos Grandes Contribuyentes que, al cierre de su periodo fiscal determinen un impuesto sobre las utilidades de cero, deben suministrar sin que medie requerimiento por parte de la Administraci\u00f3n Tributaria, los estados financieros auditados en un plazo de tres meses a partir de la finalizaci\u00f3n del per\u00edodo fiscal correspondiente, plazo prorrogable a tres meses adicionales, mediante previa solicitud justificada de fuerza mayor o caso fortuito del obligado tributario. Para el periodo fiscal 2023, esta obligaci\u00f3n tiene un plazo de tres meses posterior a la fecha del vencimiento del plazo para presentar la declaraci\u00f3n del impuesto sobre las utilidades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">* Mediante la Resoluci\u00f3n MH-DGT-RES-0002-2024, publicada en La Gaceta No. 29 del 15 de febrero de 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para m\u00e1s informaci\u00f3n, cont\u00e1ctenos a<a href=\"mailto:info@blplegal.com\"> <b>info@blplegal.com<\/b><\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n General de Tributaci\u00f3n reform\u00f3 la Resoluci\u00f3n DGT-R-46-2014*, respecto de la obligatoriedad de los Grandes Contribuyentes Nacionales de presentar los estados financieros auditados por un Contador P\u00fablico Autorizado. De esta forma, aquellos Grandes Contribuyentes que, al cierre de su periodo fiscal determinen un impuesto sobre las utilidades de cero, deben suministrar sin que medie&#8230;<\/p>\n","protected":false},"author":8,"featured_media":22344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[301,259,290,303],"tags":[],"class_list":["post-14566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-costa-rica","category-impuestos","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obligatoriedad de los Grandes Contribuyentes de presentar estados financieros auditados - BLP Legal<\/title>\n<meta name=\"description\" content=\"Para todos los Grandes Contribuyentes registrados en Costa Rica, la Administraci\u00f3n Tributaria ha realizado una importante reforma respecto a la presentaci\u00f3n de estados financieros auditados.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/grandes-contribuyentes-presentar-estados-financieros-auditados\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nueva reforma impacta a Grandes Contribuyentes\" \/>\n<meta property=\"og:description\" content=\"Para todos los Grandes Contribuyentes registrados en Costa Rica, la Administraci\u00f3n Tributaria ha realizado una importante reforma respecto a la presentaci\u00f3n de estados financieros auditados.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/grandes-contribuyentes-presentar-estados-financieros-auditados\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-15T23:21:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-17T21:10:03+00:00\" \/>\n<meta name=\"author\" content=\"BLP\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Nueva reforma impacta a Grandes Contribuyentes\" \/>\n<meta name=\"twitter:description\" content=\"Para todos los Grandes Contribuyentes registrados en Costa Rica, la Administraci\u00f3n Tributaria ha realizado una importante reforma respecto a la presentaci\u00f3n de estados financieros auditados.\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"BLP\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/\"},\"author\":{\"name\":\"BLP\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/6ab710bbab799caa7fe5581f7622ce7d\"},\"headline\":\"Obligatoriedad de los Grandes Contribuyentes de presentar estados financieros auditados\",\"datePublished\":\"2024-02-15T23:21:46+00:00\",\"dateModified\":\"2026-07-17T21:10:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/\"},\"wordCount\":175,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"articleSection\":[\"Blog\",\"Costa Rica\",\"Impuestos\",\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/grandes-contribuyentes-presentar-estados-financieros-auditados\\\/\",\"name\":\"Obligatoriedad de los Grandes Contribuyentes de presentar estados financieros auditados - 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