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December 22, 2021

Inactive entities in Costa Rica must file a Simplified Income Tax Return starting on January 1, 2022

Inactive entities must have the accounting and legal documentation to correctly complete the new Form D-101, Simplified Income Tax Return.

On December 20, 2021, Costa Rica's Tax Authority announced that inactive entities registered in the Tax Registry as a "constituted legal entity" (i.e., those with no economic activity) must file new Form D-101, Simplified Income Tax Return, starting on January 1, 2022.

Inactive entities must file Form D-101 for tax years 2020 and 2021 no later than February 15, 2022. To file Form D-101, entities must have updated the information regarding the domicile for tax purposes and the information regarding the legal representative in the Tax Authority's virtual platform (ATV).


Contact Information
For additional information concerning this Alert, please contact:
Ernst & Young, S.A., San José, Costa Rica
   • Rafael Sayagués (
   • Randall Oquendo (
   • Daniel Quesada (
Latin American Business Center, New York
   • Ana Mingramm (
   • Lucas Moreno (
   • Pablo Wejcman (
   • Enrique Perez Grovas (