QCOSTARICA — The Colegio de Contadores Públicos de Costa Rica (College of Public Accountants of Costa Rica) reminds taxpayers that January 15 is the deadline to file and pay the corresponding amount of the Solidarity Tax for the Strengthening of Housing Programs, known as the “Tax on Luxury Homes.”
Dunia Zamora, president of the Colegio warns that this tax applies to people with real estate with residential properties that are used regularly, occasionally, or for recreation, and whose construction value and fixed and permanent installations exceed ¢145 million colones, according to Executive Decree No. 44834 – H, published in Scope No. 204 to La Gaceta No. 237, of December 17, 2024, even if they are within inactive companies.
The declaration is made every three years through the ATV on form D-179, the current three-year period is made up of the years 2022, 2023 and 2024 and the payment is made annually by the methods established by the Ministry of Finance, which are:
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- Real-Time Debit (DTR), available on ATV.
- Bank connectivity.
- Directly in the cash registers of the authorized collecting entities by simply indicating the ID number.
To calculate the tax, the sections established by the 2025 Solidarity Tax Table must be applied:
The Ministry of Finance makes available to taxpayers a program to determine the value of the construction of the Property, which is available on its website www.hacienda.go.cr.
For inactive companies, the same conditions apply when they own residential real estate that qualifies for this tax.
Tax on Legal Entities
Regarding the Tax on Legal Entities known as “Corporation Tax”, there is time to pay until Friday, January 31, in accordance with the provisions of the Law on Tax on Legal Entities, Law No. 9428.
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This tax falls on all commercial companies, branches of a foreign company or its representative and on individual limited liability companies that are registered or are registered with the Registry of Legal Entities of the National Registry.
The president of the College of Public Accountants emphasizes that taxpayers should review the conditions and rates established by the Ministry of Finance, and adds that inactive companies must pay this tax.
Dunia Zamora emphasizes that these procedures should ideally be carried out with the advice of a Certified Public Accountant (CPA).
“It is essential that taxpayers file their returns and pay their taxes on time and in the correct manner to avoid the penalties established in the Tax Code of Standards and Procedures,” says the president of the College of Public Accountants.
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