Costa Rica publishes resolutions on returns related to capital income, capital gains and others

On 30 July 2019, Costa Rican tax administration released a resolutions amending withholding tax forms and procedures on interest, dividends, and foreign income for the tax period July 2019 forward.

The resolution provides several measures including procedures and requirements for electronic declarations, related forms and way of submission, deadlines and the introduction of tax debts mechanisms. The resolutions are effective from their date of publication.

Following forms are disclosed under the resolutions:

  • D103 – Withholding Tax Return on Movable Capital Income – Interest.
  • D103 – Withholding Tax Return on Dividends and Other Participations.
  • D103 – Non-Residents Tax Return.
  • D125 – Tax Return of Real Estate Capital Income.
  • D128 – Withholding tax return on Movable Capital Income- Movable Property and Intangibles.
  • D162 – Tax Return on Capital Gains and Losses.