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November 2017 Update Corporation tax and form D140

November 2017 Update Corporation tax and form D140Great news: we have a November 2017 update Corporation tax. Thankfully the tax authorities are reacting to the mess they’ve created on the Corporation tax and form D140. I can assure you, it is driving me nuts.

Last Update: The tax authorities have decided to re-do form D-140 again, I have deleted the old forms on 2/22/2018

This time, we have some good news for most of you.

First, find out if you own are corporation tax, the following way:

2015 – 2017 – Go to the National Registry website, log in (or create a login) and then go to “Impuesto Personas Jurídicas” where you can check if your corporation owed until December 2017. The National Registry can ONLY give you what’s owed until December 2017. Starting 2018, the

Starting 2018 – Go in person to the Banco de Costa Rica, give the teller your corporate ID#. The teller will be able to give you what’s owed from 2015 until today. If you have a bank account with Banco de Costa Rica, you can also check online what corporation tax your corporation owes.

Those corporations who have not paid their corporation tax in time before December 2017, might have a lien on their property. This lien can only be canceled by paying the tax owed and by contacting your lawyer.

Who?

Only inactive corporations have to fill out Form 140. That’s because active corporations already fill our the income tax form.

Find out if your corporation is active or inactive on the Consulta Situación Tributaria website. Scroll for Cédula Persona Jurídica and click. Then fill out the corporate ID number or the company’s name. Fill out your corporate ID number and click search. In the result, look for Actividades Económicas, there are two options

  • No hay actividades económicas que mostrar” for an inactive corporation,
  • Estado – A for an active corporation.

When to file now?

Those who had planned to file their D140 to modify the data of their inactive corporation can do so during the month given below, depending on the last digit of your corporate ID number.

Here you can download the D-140 or D-140-modification-2018 en el Registro Único Tributario (up to date on 2/22/2018).

ACTIVE CORPORATIONS do NOT have to file.

New dates

a) Corporate ID ending in 1 and 2: During the month of February 2018. (this is only for those corporations that were registered in the National registry before October 31st, 2017 or those that were dissolved.

b) Corporate ID ending in 3: During the month of March 2018.

c) Corporate ID ending in 4: During the month of April 2018.

d) Corporate ID ending in 5: During the month of May 2018.

e) Corporate ID ending in 6: During the month of June 2018.

f) Corporate ID ending in 7: During the month of July 2018.

g) Corporate ID ending in 8: During the month of August 2018.

h) Corporate ID ending in 9: During the month of September 2018.

i) Corporate ID ending in 0: During the month of October 2018.

Dissolved corporations

Those corporations that are dissolved by the government and have canceled pending corporation taxes 2012 – 2015 before December 15, 2017, can present a request to cease its dissolution to the National Registry. Contact your lawyer if you have a lien that says:

HIPOTECA LEGAL LEY 9024
CITAS: 2017-xxxxxx-xx-xxxx-001
RESOLUCION DE LAS 15 HORAS 20 MINUTOS DEL 30-08-2017 EXP. 2017-xxxx-RIM
AFECTA A FINCA: x-xxxxxxxx- –

Other news

For those who would like to read the notification, Nº DGT-R-51-2017 in Spanish can download it here.

If you have any doubts or questions, please consult with your attorney.

This article is a service by the American-European real estate group, we appreciate your business. To purchase or sell property in Costa Rica, contact us now.

Feel free to leave your comments on this blog. If you like this article, please feel free to share it on your social media.

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Ivo Henfling

Ivo Henfling started the American European Real Estate Network Costa Rica in 1996 and has grown it into the largest Costa Rica MLS with thousands of up to date property listings for sale and for rent. Ivo has written hundreds of articles about real estate and living in Costa Rica for The Tico Times and other online informational sites.

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