Costa Rica’s tax administration (DGT) has released a draft resolution for public consultation related to the registration to pay capital income tax for real estate and movable assets.
The draft resolution was published in the Official Gazette on 25 February 2025.
This proposed resolution aims to streamline administrative procedures by aligning them with the implementation of the TRIBU-CR system.
The draft resolution states that taxpayers earning capital income from real estate or movable assets must register and update tax information via the TRIBU-CR system and choose between general income tax rules or the specific capital income tax set at 15%. Those selecting the special rule for real estate income must notify the tax administration via TRIBU-CR and commit for at least 5 years (1 year for movable assets). Lastly, the draft resolution mentioned that ​​the switching between capital income tax and general income tax requires prior notification via TRIBU-CR.
The deadline for submitting comments is 11 March 2025.
