Directorate General of Taxation Responds to Query
The inquiry covers share exchanges between subsidiaries and a holding company during a corporate reorganization
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Are payments abroad subject to the tax on foreign remittances?
The Costa Rican Chamber of Health (CCS), a non-profit organization, promotes medical tourism in Costa Rica. It works with foreign companies to attract international patients to the country.
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Re-exports and VAT
Does the VAT paid by my Representative in the acquisition of services used in its activity of selling medicines generate a right to credit for such amounts in accordance with article 21 of the VAT Law?
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VAT: Building or remodeling will become expensive
From September onwards, building or remodeling your house or any other structure will be more expensive due to the application of the full 13% VAT rate on construction services.
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13% VAT for the tourism sector came into effect
Since July 1, a 13% VAT has been applied to the tourism sector. This measure is based on a transitional provision incorporated in the Law for Strengthening Public Finances (Law 9635) of 2019
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