Newsletter Num. 2 - 2022

Newsletter Num. 2 - 2022

The objective of this Bulletin is to share with each of the companies the most relevant information on legal and tax matters on a fortnightly basis.


Contacto local

Sergio García

Socio de Impuestos & Servicios Legales

KPMG in Costa Rica

Correo electrónico
Boletín informativo

Procedure and requirements for requests to receive donations deductible for Income Tax purposes

Resolution number DGT-R-03-2022 regulates the procedure and the requirements to be met for the attention of those requests through which the donor wishes to receive donations deductible from the profit tax. In general terms, the requirements are established such as:

  •  Provide financial statements
  • Reliably accredit the activities carried out and validate that these activities are consistent with the statutes of the institution
  • Break down operating expenses
  • Demonstrate through supporting documentation the donations made in kind

Specifically, it is defined that all those requests submitted before the entry into force of this resolution -which are currently under study- will be subject to the provisions of resolution number DGT-R-04-2021.

Finally, it is mentioned that this resolution came into force from the day of its publication.

Promotion of Employment Opportunities for People Over 45 years of age

Through the provisions established in the Law No. 10079, benefits are granted to applicable employers before the Costa Rican Social Security Fund (CCSS) and the Tax Administration; detailed below.

By means of the reform established to article 15 of the Law of Social Development and Family Allowances of December 23rd, 1974, it is determined that the applicable percentage to pay on salaries and wages will be established according to the percentage of workers older than 45 years who patterns capable of demonstrating according to the qualification issued by the CCSS, disaggregating these percentages as follows:

Percentage of workers over 45 years of the total payroll

Percentage to be paid

on total wages and salaries (CCSS)

ten percent (10%)

Four percent (4%)

Twenty percent (20%)

Three percent (3%)


On the other hand, its article 2 establishes that the Tax Administration may apply a specific deductible percentage in the income tax return ("ISR") on those private companies that hire a specific number of people over 45 years of age as shown beloW:

Percentage of workers over 45 years of the total payroll

Percentage to be deducted

in the income tax return

ten percent (10%)

Five percent (5%)

Twenty percent (20%)

Seven percent (7%)


It is emphasized that the applicable ISR deductions will be applicable after determining the amount to be paid for this tax when the new hires are for more than one continuous year of employee work.

Likewise, these provisions will apply when the contracting percentages previously mentioned are constituted from contracts made to people over 45 years of age from the entry into force of this law.

Finally, companies are given the possibility of preferably selecting people from the age group mentioned in 103 personnel selection and hiring processes, without it being classified as a discriminatory practice.

Law for the Promotion and Regulation of Distributed Energy Resources from Renewable Sources

On January 7th, through Scope No. 3 to the Official Gazette No. 3, law No. 10086 called "Law for the promotion and regulation of energy resources distributed from renewable sources" was disclosed.


—   Establishing the pertinent conditions to promote and regulate activities related to access, installation, connection, interaction, and control of distributed energy resources based on renewable energy sources, under a special regime of efficient, safe, and sustainable integration.


—   It is established the possibility of being exempt from complying with the procedures defined by the Regulatory Authority for Public Services ("ARESEP" by its initials in Spanish), for certain cases, is established to promote the development of these distributed generation projects for self-consumption.


—   It should be noted that the provisions will be applicable to all subscribers, distributed generators, natural or legal persons that own or operate with Energy Consumption Registries ("DER"), distribution companies and other participants of the National Electric System, the Ministry of Environment and Energy , ARESEP and operator of the national electricity system and anyone interested in developing distributed generation activity for self-consumption, energy storage, self-management of demand, or providing auxiliary services.


Finally, it is determined that these provisions began to govern from their publication.

Addition of dismissal without employer responsibility, in the event of discriminatory behavior towards people with HIV

The Law No. 10,090 was published in the Gazette No. 15 on January 25th, in which a subsection is added to article 81 of the Labor Code, related to the just causes that empower the employer to terminate the employment contract job.

This subsection indicates a new cause that authorize the employer to terminate the employment agreement is when the worker engages in discriminatory conduct against another worker with HIV.

 This law came into force as of January 25th, 2022.

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