Tax Law in Costa Rica

Lawyers in Tax Law in Costa Rica

Taxes correspond to a continuous burden or obligation imposed on taxpayers, by virtue of their economic capacity, established by Law for the benefit of the State.

Impuestos, tasas y contribuciones especiales son tributos que el Estado, en el ejercicio de su poder de imperio, exige con el objeto de obtener recursos para el cumplimiento de sus fines. La deuda u obligación tributaria nace a raíz de la realización del hecho generador, presupuesto que se encuentra establecido por ley para tipificar el tributo. La Administración Tributaria es la encargada de exigir estos tributos y garantizar su cumplimiento.

El Derecho Tributario en Costa Rica tiene como objetivo regular, mediante principios y normas jurídicas establecidas en el Código de Normas y Procedimientos Tributarios, la obtención de ingresos por parte de los entes públicos, así como fiscalizar la correcta aplicación de los tributos e impuestos en Costa Rica.

Other practice areas

Contact us at

We are experts in Tax Law, you can contact us.

phone: 506 4000-1331

Services of our lawyers in Tax Law and specialists in tax matters:

Assistance and advice in tax management, auditing, tax audit and statute of limitations procedures.
Procedures and claims before the Tax Administration.
Advice and representation in legal proceedings in tax matters.
Advice and preparation of financial statements.
Certified Public Accountant (CPA) certifications of cash flows.
Monthly, semi-annual or annual reviews of your financial statements at the Ministry of Finance, as required.
Study and processing of credit balances.
Analysis and diligence to declare and/or cancel outstanding balances.
Preparation and filing of declarations (monthly and annual) with the Ministry of Finance.
Tax Regime - Municipal.
Business training.
Asesoría con respecto a Tribu-CR

Fundamental principles of tax law:

1. Principle of legal reserve

2. Principle of tax equality

3. Principle of non-confiscation

4. Principle of legal certainty

5. Principle of proportionality and reasonableness

6. Principle of due process

7. Principle of legality

8. Principle of efficiency

9. Among others.

How can a tax liability be extinguished?

Through the following means:

Payment;
Compensation;
Confusion;
Condonation or remission;
Prescription; and
Novation is admitted only when the guarantees in favor of the active subject are improved, without detriment to the effectiveness in collection.

Within Tax Law in Costa Rica, the statute of limitations is one of the most debated topics in both administrative and judicial procedures.

What is the statute of limitations in tax matters?

The statute of limitations refers to the extinguishment of tax debt due to the passage of time and the State's inaction. This means that the State loses the right to collect interest on the tax debt.

In Costa Rica, the statute of limitations periods vary

Most tax debts expire after 4 years.
Some expire after 10 years.
If the case dates back to before the reform of the Tax Code, it may expire after 3 years.

Since 2016, the limitation periods are counted from the month following the date on which the tax was due.

What acts interrupt or suspend the statute of limitations?

Notificación del inicio de las actuaciones que realice la administración tributaria -para la comprobación del cumplimiento de las obligaciones-;
Notifications of acts aimed at enforcing the collection of the debt or
Interposición de una petición o reclamo, entre otros.

Our tax attorneys and specialists can advise you on any matter related to tax regulations in Costa Rica.

What our customers say

The satisfaction of our clients
is our greatest achievement.
We are proud to have your trust
and recommendations, which reflect
our commitment to
excellence and real results in
every case.

I had the opportunity to work with Don Juan Carlos on several occasions. Time and again he demonstrated not only his outstanding legal skills, but also an admirable strategic vision, abstraction and leadership ability. Don Juan Carlos handles multidisciplinary groups with aplomb, making use of his excellent assertive communication and priority management skills. He is a visionary professional, a tireless worker, deeply” recursive and an extraordinary human being.

Don Juan Carlos and the Officium Legal team have represented us in a complex expropriation case where their experience and knowledge have been valuable tools.

... Thank you very much for your excellent service, thank God with a favorable ending for this servant. More than pleased with your firm, recommending it with eyes closed. Blessings.

The work done by Officium Legal is excellent. We have worked with Juan Carlos Castro and his team on very complicated administrative contracting cases and their experience has been valuable and relevant. At Matra we are very grateful for the support of this firm and we highly recommend it. Above all, the human quality of the team is enviable.

Juan Carlos is a professional with solid knowledge and experience, with excellent interpersonal skills.

During these years we have received an excellent quality of service and a magnificent professional treatment, reason for which we can widely recommend Officium Legal as a serious and responsible company.

Officium Legal, ha sído un gran equipo, donde hemos encontrado asesoramiento, profesionalismo y excelente ambiente para llevar nuestros asuntos legales de confianza. Llevamos más de 8 años trabajando con este excelente equipo de profesionales, donde siempre hemos tenido resultados posítivos, ya que son muy estratégicos, preparados y disciplinados. Les agradezco por todo el trabajo realizado para nuestras empresas en estos años.