Regulatory changes at the National Registry.
If you are considering incorporating a company in Costa Rica, please take note of the changes introduced by Law No. 10,729: Corporate ID as the legal name: It is no longer possible to choose a specific name for an S.A. or S.R.L. in the incorporation deed.
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Don’t miss the deadline! January 31st is the cutoff
The start of the year brings significant legal obligations. Paying the Corporate Tax is essential to ensure your business operates smoothly, without legal or administrative restrictions. Remember: The amount due varies depending on whether your corporation is registered as active or inactive with the Tax Administration.
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2026: Digital Tax Oversight in Costa Rica – Key Developments to Consider.
Costa Rica’s tax environment continues to evolve with the consolidation of TRIBU-CR and the progression of Hacienda Digital. This transition reflects a shift toward an automated control framework with more frequent and detailed data cross-checking by the Tax Authority.
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The D-270 Informative Return is taking on a major role within Costa Rica’s tax control framework.
Proper alignment between the D-270, electronic billing, and general tax returns is essential to mitigate risks such as discrepancies, formal inquiries, and audit processes
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Attention companies with related party transactions!
Although the Transfer Pricing declaration is filed in 2026, the deadline to make adjustments, formalize contracts, register intercompany charges, and issue the corresponding invoices is December 31, 2025.
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