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Adriana Alpízar 2POSTS


Degree in Accounting with more than 15 years of experience in the area of Accounting and Finance, working as an Accountant, External and Internal Auditor, Head of Internal Control, and Administrator in different companies nationwide.

Read this article in Spanish here. The D-151 is an annual information return. It must be submitted by all natural or legal persons (companies) required

What is capital income in the case of leases

Upon entry into force of Law # 9635 (Law for the Strengthening of Public Finances), in December 2018, a new “tax category” called Capital