BusinessCorporationsTaxes

Mandatory Filing for Inactive Corporations

Per Resolution Nº DGT-R-075-2019, published in La Gaceta on December 20th, 2019, the Ministerio de Hacienda has finally provided a resolution on how Inactive corporations are required to proceed regarding tax returns. See the information below for details.

This Applies To:

Inactive legal persons (corporations which do not perform profitably).

Procedures for Filing: 

  • Get registered with the Ministerio de Hacienda by obtaining a RUT (Tax ID) with form D-140.
  • Complete form D-135 called “Declaración Patrimonial para Personas Jurídicas Inactivas.”

Note:

  • Electronic invoices cannot be issued by these corporations.
  • Corporations will still need to make tax declarations annually though not monthly.

Information Required by the Hacienda:

  1. The complete name and ID number of legal representative(s).
  2. The tax residence in Costa Rica.
  3. A change in the economic activity code to: “960113: Personas jurídicas constituidas en el país que no desarrollan actividad económica de fuente costarricense.”
  4. Information about assets, liabilities, and social capital.

Where & When:

Changes to be made through www.hacienda.go.cr.

The first declaration will be ruled according to the following schedule:

Last digit of Corp ID Month the registry must be fulfilled
1 & 2 January 20, 2020
3 & 4 February 20, 2020
5 & 6 March 20, 2020
7 & 8 April 20, 2020
9 & 0 May 20, 2020

Subsequent declarations will be required from January 1st to March 15th each year.

Even if there are no changes to the status of the corporation, a confirmation of data through the D-135 will be required.

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The Author

Sebastian Alvarado

Sebastian Alvarado

2 Comments

  1. Avatar
    Antonio Zavala
    January 14, 2020 at 12:28 am — Reply

    Is this for 2020 or 2021? D-135 is already available at Hacienda?

    • Sebastian Alvarado
      January 14, 2020 at 2:59 pm — Reply

      Hello Antonio, if you have previously filed the D-140 there is no action until the D-135 is published. If you have not, you must update the correct code with the D-140 per the calendar.

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