Venegas Nexia

Finance and Tax Blog

Transfer Pricing in Costa Rica: Key Deadlines in 2026.

The Tax Authority (Hacienda) has reactivated the Transfer Pricing Informative Return, with significant deadlines throughout 2026.

While not all companies are required to file this specific return, those that engage in transactions with related parties must, by law, maintain a properly documented Transfer Pricing Study. The absence of this supporting documentation can result in penalties of up to 2% of gross income.

Avoid inconsistencies and tax contingencies in these filings. At Venegas Nexia, we provide the technical support your company requires.

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