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Personal information
Formulario de pestaña lateral
«*» indica campos obligatorios
Esta guía ofrece una visión general del IVA en Costa Rica, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Costa Rica.
es cuando Costa Rica pasó de un impuesto sobre las ventas a un sistema integral de IVA.
¿Hace negocios en Costa Rica? Deberá cumplir con las normas de la Ley del Impuesto sobre el Valor Agregado.
Cualquier empresa que realice actividades sujetas a impuestos en Costa Rica está obligada a registrarse.
Costa Rica exige a los proveedores de servicios digitales extranjeros que se registren a efectos del IVA si prestan servicios digitales a consumidores en Costa Rica.
Solo las empresas registradas a efectos del IVA en el Ministerio de Hacienda pueden solicitar la devolución del IVA. Los gastos deben estar directamente relacionados con actividades empresariales sujetas a impuestos.
La devolución del IVA se realiza a través de la declaración mensual del IVA (Formulario D-104). El IVA soportado en las compras se deduce del IVA repercutido en las ventas. Si los créditos superan las obligaciones, el crédito restante se traslada al ejercicio siguiente. En casos específicos (por ejemplo, exportadores) es posible obtener reembolsos.
Las declaraciones del IVA se presentan mensualmente, utilizando el formulario D-104. Los pagos deben realizarse antes del día 15 del mes siguiente al período impositivo.
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