{"id":2917,"date":"2025-04-15T22:34:22","date_gmt":"2025-04-15T22:34:22","guid":{"rendered":"https:\/\/www.acrossborderslegal.com\/?p=2917"},"modified":"2025-04-16T14:02:03","modified_gmt":"2025-04-16T14:02:03","slug":"everything-you-need-to-know-about-the-d195-declaration-for-inactive-companies-in-costa-rica","status":"publish","type":"post","link":"https:\/\/www.acrossborderslegal.com\/es\/everything-you-need-to-know-about-the-d195-declaration-for-inactive-companies-in-costa-rica\/","title":{"rendered":"Everything You Need to Know About the D195 Declaration for Inactive Companies in Costa Rica"},"content":{"rendered":"<p class=\"has-ast-global-color-4-color has-ast-global-color-3-background-color has-text-color has-background has-link-color wp-elements-dce7721fff794a77d6779abb78699a02\" style=\"border-radius:9px\"><strong>Deadline to File: April 30, 2025<\/strong><\/p>\n\n\n\n<p>If your company is registered in Costa Rica but is currently not engaged in any business activity, that doesn\u2019t mean you\u2019re off the hook with tax authorities. Even <strong>inactive legal entities<\/strong> are required to submit an <strong>annual informational return<\/strong> (the <strong>D195 Declaration<\/strong>) to stay compliant with tax laws.<\/p>\n\n\n\n<p>In this article, we\u2019ll break down what the D195 is, who needs to file it, what information is required, and how to avoid penalties for non-compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Is the D195 Declaration?<\/strong><\/h3>\n\n\n\n<p>The D195 is an <strong>informational tax return<\/strong> required by the <strong>General Directorate of Taxation (DGT)<\/strong> in Costa Rica. It\u2019s designed for legal entities that are registered as <strong>inactive<\/strong>, meaning they aren\u2019t conducting any business operations or generating income, but are still legally incorporated.<\/p>\n\n\n\n<p>The purpose of the D195 is to provide the tax authorities with a snapshot of the company\u2019s financial position, including basic data on <strong>assets, liabilities, and equity<\/strong>.<\/p>\n\n\n\n<p><strong>Important:<\/strong> This declaration is <strong>not a tax payment<\/strong>. It\u2019s simply a required annual report for informational purposes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Who Is Required to File the D195?<\/strong><\/h3>\n\n\n\n<p>Any company that meets the following conditions must file the D195:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legally registered in Costa Rica<br><\/li>\n\n\n\n<li>Listed as <strong>inactive<\/strong> in the <strong>Single Tax Registry (RUT)<\/strong><strong><br><\/strong><\/li>\n<\/ul>\n\n\n\n<p>This includes all types of entities, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Corporations (S.A.)<br><\/li>\n\n\n\n<li>Limited Liability Companies (S.R.L.)<br><\/li>\n\n\n\n<li>Civil associations<br><\/li>\n\n\n\n<li>Foundations<br><\/li>\n\n\n\n<li>Trusts<br><\/li>\n<\/ul>\n\n\n\n<p>Even without any business activity or revenue, these entities must still declare their status to remain compliant.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Period Does the D195 Cover?<\/strong><\/h3>\n\n\n\n<p>The declaration covers the <strong>full previous fiscal year<\/strong>, from <strong>January 1 to December 31<\/strong>. The report must be submitted <strong>between January 1 and April 30<\/strong> of the following year.<\/p>\n\n\n\n<p>For the 2024 fiscal year, the deadline to submit the D195 is <strong>April 30, 2025<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Information Should Be Included?<\/strong><\/h3>\n\n\n\n<p>To complete the D195, you\u2019ll need to report general financial information such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legal name and tax ID<br><\/li>\n\n\n\n<li>Estimated value of assets (e.g., property, vehicles, equipment)<br><\/li>\n\n\n\n<li>Outstanding debts or liabilities<br><\/li>\n\n\n\n<li>Total equity or net worth (assets minus liabilities)<br><\/li>\n<\/ul>\n\n\n\n<p>It\u2019s important to have up-to-date accounting records to ensure accuracy in the declaration, even if your company hasn&#8217;t been operational.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Happens If You Don\u2019t File on Time?<\/strong><\/h3>\n\n\n\n<p>Failing to submit the D195 on time \u2014 or omitting it altogether \u2014 can lead to fines and legal restrictions. Here\u2019s what\u2019s at stake:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Financial penalties<\/strong>: These can range from <strong>\u20a146,220 to \u20a1173,325<\/strong>, depending on the timing and whether the entity self-reports or is sanctioned by the authorities.<br><\/li>\n\n\n\n<li><strong>Blocked transactions<\/strong>: The company may be unable to carry out legal or financial procedures, such as requesting certifications or opening bank accounts.<br><\/li>\n\n\n\n<li><strong>Additional scrutiny<\/strong>: Late or missing filings may trigger further inspections or enforcement actions.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Need Help With the Process?<\/strong><\/h3>\n\n\n\n<p>Filing tax forms can feel overwhelming, even when your business is inactive. At <strong>Across Borders Legal<\/strong>, we simplify the process with <strong>step-by-step legal and tax guidance<\/strong>, so you can stay compliant without the stress.<\/p>\n\n\n\n<p><strong>Let us handle the technicalities. You focus on your goals.<\/strong><\/p>\n\n\n\n<p><strong>Contact us today:<\/strong><\/p>\n\n\n\n<p>info@acrossborderslegal.com<br><a href=\"https:\/\/www.acrossborderslegal.com\/es\/\">AcrossBordersLegal.com<br><\/a>WhatsApp: +506 8688 2030 | +506 8880 8736<\/p>","protected":false},"excerpt":{"rendered":"<p>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\u2019t mean you\u2019re 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 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.acrossborderslegal.com\/es\/everything-you-need-to-know-about-the-d195-declaration-for-inactive-companies-in-costa-rica\/\"> <span class=\"screen-reader-text\">Everything You Need to Know About the D195 Declaration for Inactive Companies in Costa Rica<\/span> Leer m\u00e1s &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":2918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[27],"tags":[],"class_list":["post-2917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/comments?post=2917"}],"version-history":[{"count":2,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2917\/revisions"}],"predecessor-version":[{"id":2923,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/posts\/2917\/revisions\/2923"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/media\/2918"}],"wp:attachment":[{"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/media?parent=2917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/categories?post=2917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.acrossborderslegal.com\/es\/wp-json\/wp\/v2\/tags?post=2917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}