The General Directorate of Taxation of Costa Rica has issued a communication that establishes the classification criteria to qualify as a Large Taxpayer (Resolution of the General Directorate of Taxation No. DGT-R-22-2021

Taxpayers who meet any of the following qualifications will be under the jurisdiction of the Directorate of Large National Taxpayers:

  • Paid average taxes in the last 3 years (2017, 2018, 2019), equal to or greater than 425 million colones.
  • Declared an average gross income in the last 3 years (2017, 2018, 2019) equal to or greater than 60 billion colones.
  • Owned assets in the last 3 years (2017, 2018, 2019) that averaged 60 billion colones or greater.

When the taxpayer meets any of the requirements, the Department of Large Taxpayers will notify him through an authorized resolution that he is a large taxpayer, which status he will hold for a minimum term of 3 tax periods.

This resolution also denominates as major contributors:

  • Taxpayers who are part of the business group of a Large Taxpayer.
  • Individuals who are part of boards of directors and/or legal representative of companies classified as Large Taxpayer Group A (the 10 largest taxpayers according to the census, 5 public companies and 5 private companies, and all companies that form part of the business group).
  • Taxpayers who assume the operations of a Large Taxpayer.

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