Costa Rica: Guidance regarding offsetting one type of tax with amounts of another type of tax
Ability of taxpayers to settle one type of tax with amounts (such as credits) relating to another type of tax
Guidance regarding offsetting one type of tax with amounts of another type of tax
The General Directorate of Taxation (Dirección General de Tributación) issued guidance regarding the ability of taxpayers to settle one type of tax with amounts (such as credits) relating to another type of tax.
Resolution DGT-R-06-2022—referred to as the “Resolution on the non-compensation of taxes with a specific destination" (Resolución sobre la no compensación de impuestos con destino específico)—establishes the rules regarding one type of tax being offset by amounts of another and different type of tax.
Read a March 2022 report prepared by the KPMG member firm in Costa Rica
This report also describes the legislation regarding cannabis for medicinal and therapeutic use and hemp for food and industrial use.
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