Costa Rica: San JoséFlamingo Tamarindo Nosara


Proposed new regulation for the informative tax declaration of inactive legal entities

March, 2023

As previously informed, the Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022, which extends the due date for the first filing of the Informative Declaration of Inactive Companies in Costa Rica to April 30, 2023.

The tax form will be available for companies and corporations registered in the Single Tax Registry (RUT) with the activity code "960113", which stands for "inactive company." 

An inactive corporation is "…those companies incorporated in the country that do not have lucrative nor income-producing activity of a Costa Rican source." That is incorporated to register assets in its names, such as vehicles or properties, and does not carry out any economic activity.

On January 30, 2023, Tax Authorities "Ministerio de Hacienda" published the draft of the proposed new regulation for tax filing for inactive companies. It provided ten business days for anyone to submit their comments or observations. 


We will have to wait until it is formally approved and see what changes will be made to the initial proposal. However, we will share with you in the following e-mail the relevant and central aspects proposed. However, if you have any questions, please do not hesitate to contact us or visit our blog.


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