Tax on luxury homes and societies in Costa Rica must be paid in January

Next Tuesday, January 15 and Thursday January 31 is the deadline for both luxury homes and societies in Costa Rica, respectively, to catch up with the payment of tribute without running with the penalties for delinquency.
For the collection of tax or tribute to Solidarity “luxury homes” is mandatory for those with a good residential use tax valued at 1 January 2013 exceed ¢ 117 million. Of that amount to ¢ 291 million is canceled 0.25% of total property value.
According to the Directorate General of Taxation, for this year a volume of 3,000 respondents and 4,000 contributors.
The only way to register and pay the tax is in Form D-179 “Unique Registration Form, Solidarity Tax Filing and Payment Program to Strengthen Housing Act 8683”.
This form is available electronically on the website of Income Tax Office and may be filed and paid electronically, or printed to be surrendered and canceled at authorized collection agencies.
Who is required to pay the tax in Costa Rica and will not, be liable to a penalty of half the base salary of an administrative assistant to one of the judiciary for the current year is about ¢ 189,700.
Active companies in Costa Rica must pay an amount of ¢ 189,700 colones for corporate tax and pay the amount of inactive ¢ 94,850 for this 2013.
The blog specializes in Costa Rican law, legal point, which is then reported on 1 February that the companies who have not made the payment of the tax from being unable to register documents and obtain digital certificates as provided in Article 5 of the standard.
According to the text of the law, a society that does not pay the tax for three consecutive exposed to the dissolution of their society.
For its part, the National Register in Costa Rica is in the power to issue certificates of no legal nor register any document in favor of the companies that are current in the payment.
The Tax Law Corporations Law came into effect from 1 April last in Costa Rica and gravel with 50% of the basic salary of an Administrative Assistant 1 ¢ 379,400 amount set for this year, commercial companies, the representatives of foreign legal entities and sole proprietorships with limited liability, with active Direct Taxation.
Meanwhile, the companies registered but inactive be 25% of that base salary per year.
The Banco de Costa Rica will continue serving as one of the tax collecting agency, be possible to pay for all its offices or through their website.