Registry of Inactive Companies before the Single Tax Registry in Costa Rica

Sept. 30, 2021 - PRLog -- An inactive society, by definition, should not have income, since it would involve carrying out activities and would make it a taxpayer of another tax. However, the inactive company can have expenses. Example, those who only own a movable asset (vehicle, boat, etc.) or property (house, apartment, farm), for family or personal use. These companies have no income (they do not rent, they do not provide services, but they do pay the condominium fee).

This information highlights manifestations of wealth that must be consistent with the fiscal behavior of their owners.

Article 4 of the Resolution adds a final paragraph to Article 2 of the

Resolution DGT-R-012-2018: "Those legal entities registered with the Tax Administration under the economic activity code" 960113 legal entities incorporated in the country that do not carry out economic activity from a Costa Rican source ", shall not and may not issue electronic receipts."

An inactive company that has assets or generates expenses is a source of risk in the eyes of the Administration in the search for unjustified increases in equity.

Obligation to Declare: Inactive legal persons must present the information on their assets, liabilities and share capital, using form D.135: Assets Declaration for Inactive Legal Persons.

We should not confuse these new duties with the obligations pertaining to the tax on legal persons, although there will be points of contact between the two. In effect, all companies are subject to the tax on legal persons, whose rate varies depending on whether we are dealing with active or inactive companies.

The new obligation is that inactive companies are obliged to register in what we could understand as a complementary registry to that of income taxpayers. This registration also assumes that these companies will be required to file an annual return that will include their assets, liabilities and assets.

Definitely, at ERP Lawyer we can advise them to comply with the immediate formal registration and declaration duties. (

Eduardo Rojas
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Location:San Jose - Costa Rica
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