C&A Quick News
New Resolution and Decree on Property and Vehicle Tax
Publicado el 12/03/2026
Through Supplement 11 of Official Gazette No. 21, dated February 2, 2026, the official publication of the following Resolution and Decree is announced:
📌 Resolution No. MH-DGH-RES-0001-2026
Issued by the General Directorate of Finance, this resolution establishes the amount exempt from Property Tax for the 2026 period.
All real estate properties whose registered value does not exceed ₡20,799,000.00 will be exempt from the tax.
Properties that are not the sole property of the holder and whose value exceeds this amount will only be subject to tax on the excess.
This resolution is effective upon publication.
📌 Executive Decree No. 45489-H
This Decree establishes the annual property tax for vehicles registered in the Public Registry, aircraft registered with Civil Aviation, and vessels registered with the General Directorate of Transportation.
It also:
Updates the applicable tax brackets for calculating the vehicle tax.
Details the corresponding amounts for vehicles, aircraft, and vessels according to current parameters.
The decree is in effect for the 2027 fiscal year, from January 11 to December 31, 2027.
Bill – Exceptional Work Schedules
Publicado el 12/03/2026
The updated text of the Bill concerning the establishment of exceptional work schedules for specific, highly qualified cases has been published.
According to Supplement 17 of Official Gazette No. 35 of February 20, 2026, the new text of the bill, which incorporates relevant adjustments for the regulation of these special work schedules, has been released.
The text was updated by motion via Article 155, approved in Plenary Session No. 69 on February 10, 2026.
This Bill is still under discussion in the Legislative Assembly and can be consulted at the Secretariat Department of the Board of Directors.
📌 Important Note
This is a bill and is not yet in effect.
If you require the full text or wish to receive notifications about its legislative progress, we would be happy to send it to you.
Important Dates and Obligations for March
Publicado el 12/03/2026
Below are the key dates communicated by the Tax Administration, as well as corporate obligations that must be fulfilled during March:
📅 March 16
101 – Income Tax for Individuals
102 – Income Tax for Legal Entities
📅 March 31
(273) Filing of the Transfer Pricing Information Return
(175) Payment of the Education and Culture Stamp Tax
🏛️ Ordinary General Meeting – Mandatory in March
During the month of March, the Ordinary General Meeting must be held within three months following the close of the fiscal year, as established by Article 155 of the Commercial Code.
The following points must be reviewed at this meeting:
- Discuss and approve the annual results report presented by the directors and, where applicable, the auditor's report.
- To agree on the distribution of profits in accordance with the articles of incorporation.
- To appoint, renew, or remove the directors and officers whose appointment is the responsibility of the assembly.
- To review any other ordinary business established in the articles of incorporation.
Declaration D-270 (Form 270)
Publicado el 12/03/2026
📢Starting in January 2026, the Monthly Summary Information Return for Customers, Suppliers, and Specific Expenses without Electronic Receipts (Form D-270) must be filed monthly, instead of annually as was the case until 2025.
📅 Key deadlines:
- Last annual return for 2025: File within the first 10 days of January 2026.
- First monthly return (January 2026): File within the first 10 days of February 2026 (period 202601).
- Subsequent periods will be reported consecutively each month.
🖥️ Where to file:
Available in the TRIBU-CR Virtual Office, under Occasional Declarations – Form 270.
🧾 What to report:
Purchases, expenses, or sales related to economic activity carried out within the country and without an electronic receipt must be reported using these codes:
- V – Sales to customers
- C – Purchases of goods or services from suppliers
- SP – Professional services
- A – Rentals
- M – Commissions
- I – Interest
🚫 What NOT to report:
❌ Transactions that already have a valid electronic receipt, in accordance with Decree No. 44739-H.
❌ Transactions previously reported on Form D-150.