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.”
- 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:
- The complete name and ID number of legal representative(s).
- The tax residence in Costa Rica.
- A change in the economic activity code to: “960113: Personas jurídicas constituidas en el país que no desarrollan actividad económica de fuente costarricense.”
- 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.