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

Senior manager with broad experience in corporate environment. Proven results in successfully leading teams in three different countries through the Latin America Region.
Approximate 10 years’ experience with global immigration and corporate environment.

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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