A resolution (Resolución No. DGT-R-44-2016) has been published in the official gazette to finalize the rules concerning the filing of an annual transfer pricing return in Costa Rica.
Taxpayers qualifying as “large taxpayers” or as “national large companies” or operating under a free trade zone regime and having intercompany transactions will be required to file a transfer pricing return. The transfer pricing return:
The transfer pricing return is to be filed on the last business day of June in the year following the tax year. The first transfer pricing return (for 2015) and the transfer pricing return for 2016 will both be due on the last business day of June 2017—in other words, the returns for 2015 and 2016 will be due at the same time.
Read a September 2016 report [PDF 82 KB] (Spanish and English) prepared by the KPMG member firm in Costa Rica
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