Costa Rica’s tax authority (DGT) published a draft resolution on 25 March 2025 with new regulations for filing and paying two taxes for telecommunications operators: the Spectrum Reserve Fee and the Special Parafiscal Contribution for FONATEL. The draft resolution modernises compliance by requiring taxpayers to file and pay obligations using the TRIBU-CR system.

The key provisions of the draft resolution are as follows:

  • Taxpayers liable for the Spectrum Reserve Fee or FONATEL Contribution must calculate and self-assess their liabilities using the forms provided on the TRIBU-CR platform. These obligations apply for the year from 1 January to 31 December;
  • The FONATEL Contribution return is due within 2 months and 15 days after the end of the year with payment in 4 equal quarterly installments: 15 March, 15 June, 15 September, and 15 December of the following year. The Spectrum Reserve Fee must be fully paid and returned within 2 months and 15 days, by 15 March;
  • Submitting electronically through TRIBU-CR is required, as any declarations submitted through other methods will not be recognised. Payments must also be processed through the TRIBU-CR platform using authorised bank interconnection services, real-time debit (mandatory for Large National Taxpayers), or other payment methods approved by the DGT;
  • Late filings or payments will incur interest under Article 57 of the GTC and penalties under Articles 80, 80 bis, and 150.

The draft resolution is open for comments for 10 business days and ends on 8 April 2025.