KPMG, advises companies in transfer pricing analysis to establish adequate policies in determining the agreed prices in order to avoid inconveniences with the public administration. As the world economy expands, tax authorities are looking for more effective ways to protect their tax bases. Controls are increasingly strict on transfer prices; that is, the analysis of the charges incurred in transactions between related companies.

Is there an informative transfer pricing statement (PT) in Costa Rica?

Those taxpayers who are in the following situations are obliged to submit to the General Taxation Directorate (DGT) the transfer pricing information return, on an annual basis:

Large national taxpayers, large territorial companies or those under the free zone regime.
That they carry out intercompany transactions that together represent an amount equal to or greater than 1,000 base salaries ($ 740 thousand dollars) in the corresponding year.


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