Costa Rica: the implementation of the first filing of the transfer pricing information return
According to Resolution MH-DGT-RES-0026-2025, published on July 24 in the Official Gazette La Gaceta of Costa Rica, the information return corresponding to the 2024 fiscal period must be filed no later than November 30, 2025.
When is it being introduced?
The relevance of transfer pricing in the management of a multinational company is very significant. Therefore, Costa Rica is introducing this information return to increase control over its administration by international corporations.
The filing timeframe has been established based on the taxpayer's fiscal year. The usual period will be within six months following the close of the taxpayer's fiscal period. On the other hand, for taxpayers with an ordinary fiscal year (December 31), the deadline will be June 30 of each year.
Where should it be sent?
The transfer pricing document must be submitted exclusively through the Ministry of Finance's TRIBU-CR platform. This online tool will become operational on August 4, after an initial testing phase. After that, TRIBU-CR will be used for tax declarations and other obligations: first on August 18 for VAT withheld in July, and then on September 1 with the new electronic invoicing format 4.4.
Who must complete this declaration?
- Large taxpayers.
- Companies under the Free Trade Zone Regime.
- Taxpayers who have carried out operations with related parties for an amount equal to or greater than 1,000 base salaries.
Penalties and fines
Non-compliance with this obligation may lead to penalties in accordance with Article 150 of the Code of Tax Standards and Procedures, in addition to Article 268 bis of the Tax Procedure Regulations, in relation to Article 83 of the same code.
Conclusions
This increased government supervision in Costa Rica means that finance departments will need to reform their internal systems to achieve proper compliance with their multinational legal obligations. Therefore, if you are interested in our transfer pricing management services, do not hesitate to contact us.
We invite you to contact us via our form for a personalized consultation.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
