Costa Rica’s Tax Administration announced an extension for the filing deadline of the informative return on beneficial ownership for companies, partnerships, and trusts. However, the announcement is yet to be published in the Official Gazette.

The deadline has been extended until 31 October 2024 (which was previously set for 30 April 2024).

The new deadline will only apply to information returns for 2024. The standard deadline for returns will continue to be 30 April for subsequent years.