Starting June 4, 2025, a key reform will take effect that directly impacts corporations, foundations, associations, and cooperatives in Costa Rica: the obligation to register an official email address with the National Registry of Legal Entities. Law No. 10.597 and Directive DPJ-002-2025 Who does this apply to? This requirement affects: If your company is registered …
Ley N.潞 10.597 y Directriz DPJ-002-2025A partir del 4 de junio de 2025, entra en vigencia una reforma clave que impacta directamente a sociedades mercantiles, fundaciones, asociaciones y cooperativas en Costa Rica: la obligaci贸n de registrar un correo electr贸nico oficial ante el Registro Nacional de Personas Jur铆dicas. 驴A qui茅n aplica?Esta obligaci贸n afecta a: *Si tu …
Fecha l铆mite de presentaci贸n: 30 de abril de 2025 Si tu empresa est谩 registrada en Costa Rica pero actualmente no realiza actividades comerciales, eso no significa que est茅 exenta de obligaciones tributarias. Incluso las sociedades inactivas deben presentar una declaraci贸n informativa anual, conocida como Declaraci贸n D195, para mantenerse al d铆a con la normativa fiscal. En …
Deadline to File: April 30, 2025 If your company is registered in Costa Rica but is currently not engaged in any business activity, that doesn鈥檛 mean you鈥檙e off the hook with tax authorities. Even inactive legal entities are required to submit an annual informational return (the D195 Declaration) to stay compliant with tax laws. In …
El plazo para presentar la declaraci贸n ordinaria del Registro de Transparencia y Beneficiarios Finales (RTBF) se acerca r谩pidamente. Esta obligaci贸n, que forma parte de los esfuerzos del Estado costarricense por fortalecer la transparencia financiera, debe cumplirse durante el mes de abril de 2025. En este art铆culo le explicamos de forma clara en qu茅 consiste el …
RTBF en Costa Rica: Todo lo que Debe Saber Sobre la Declaraci贸n Anual 2025 Read More »
The deadline to submit the annual declaration for the Transparency and Final Beneficiaries Register (RTBF) is fast approaching. This requirement, part of Costa Rica鈥檚 ongoing efforts to increase financial transparency, must be fulfilled during April 2025. In this article, we鈥檒l walk you through what the RTBF is, recent changes to the process, who is required …
RTBF in Costa Rica: What You Need to Know About the 2025 Annual Declaration Read More »
A Corporation (Sociedad Anonima or S.A) is a legal entity where one participates as a shareholder through a specific number of shares of a determined value. The social capital constitutes a distinct entity from personal assets. Agencies or branches can be established inside and outside of Costa Rica, engaging in various business activities. If one …
Corporation (Sociedad Anonima or S.A) in Costa Rica Read More »
Corporation vs. Limited Liability Company: Choosing Between a Corporation (Sociedad Anonima) and a Limited Liability Company (Sociedad de Responsabilidad Limitada) The most commonly used corporate structures are the Corporation (Sociedad Anonima or S.A.), and the Limited Liability Company (Sociedad de Responsabilidad Limitada, Limitada, S.R.L., or Ltda.). Generally, clients are generally advised to open a Corporation, …
Owning assets through commercial entities with no economic activity is a unique aspect of Costa Rican regulations, setting it apart from many other jurisdictions. What鈥檚 often overlooked is that merely having a legal entity is insufficient; there are various commercial and tax responsibilities to meet, even when the company is entirely inactive. You are required …
