Our team specialist in Tax law shares the primary tax obligations for the 2023 fiscal year in Costa Rica.
D-101 Income Tax Declaration
- Due within 2 months and 15 days after the closing of the company fiscal period.
- Taxpayers as defined in article two of Law No. 7092- Income Tax Law.
Partial Payments of Income Tax
- First partial payment: 6 months after the closing of the fiscal period.
- Second partial payment: The quarter following the first partial payment.
- Third partial payment: The quarter following the second partial payment.
- Taxpayers as defined in article two of Law No. 7092- Income Tax Law.
D-125 Real Estate Capital Gains Tax Return
- Due within the first 15 calendar days of each month.
- Income from leasing, subleasing, and the constitution or assignment of rights or faculties of use or enjoyment of real estate shall constitute income from real estate capital.
D-103 Declaration of withholding at source for salaries, allowances, dividends and remittances abroad
- Due within the first 15 calendar days of each month.
- Taxpayers as defined in Law No. 7092- Income Tax Law.
D-104.2 Declaration of Value Added Tax – Traditional System
- Due within the first 15 calendar days following the month to report.
- Applicable to taxpayers established in article four of the Value Added Tax Law (VAT).
D-179 Solidarity Tax Declaration for the Strengthening of Housing Programs
- Due from January 1 to 15, 2023 are both the presentation and payment of the declaration.
- The three-year period to be complied with is the one initiated in the next period 2023, which will include the periods 2024 and 2025. The tax is payable annually. Taxpayers of this tax are the owners or holders of rights of real estate for residential use, as well as concessionaires, permit holders, or occupants of the border strip of the maritime-terrestrial zone or of any other real estate granted by the State or its institutions, in the event of exceeding the minimum exemption established.
Tax on legal persons
- Due no later than January 31, 2023.
- Commercial companies, as well as any branch of a foreign company or its representative and limited liability companies, registered or to be registered in the Registry of Legal Entities of the National Registry, must comply with this obligation.
D-152 Annual declaration summary of unique and final tax withholdings
- January 1 to February 28, 2023.
- Reporting period is from January 1, 2022 to December 31, 2022.
Stamp of Education and Culture
- Annual expiration no later than March 31, 2023.
- Any corporation that is registered or to be registered and any subsidiary of a foreign corporation that is registered or to be registered in the Mercantile Section of the Public Registry of Property.
Form D.151 Annual statement summary of clients, suppliers and specific expenses
- January 1 to February 28, 2023.
- Reporting period is from January 1, 2022 to December 31, 2022. Imports, exports of goods, and transactions supported by electronic vouchers should not be reported.
Municipal tax form for Patents, according to each municipality in which the taxpayer is registered
- Presentation of the declaration as established in the patent law of each municipality.
- It is important to consult the payment schedules according to the municipality in which the business is registered.
D-162 Statement of capital gains and losses
- Monthly expiration payable within the first 15 calendar days of each month.
- Capital gains and/or losses arising from variations in the value of the taxpayer’s equity shall constitute capital gains and/or losses. The above subject to equity not subject to income tax.
Declaration of assets of inactive companies
- The periods 2020, 2021 and 2022 will be presented no later than April 30, 2023.
- Companies incorporated in the country that do not develop lucrative activity of Costa Rican source.