Avoid penalties related to your Informative Transfer Pricing Statement
Avoid penalties related to your Informative Transfer Pricing Statement
The deadline for filing the Transfer Pricing Informative Return for the fiscal year 2024 is approaching. This statement must be submitted exclusively through the Ministry of Finance’s TRIBU-CR Virtual Office platform.
According to the amendment to Resolution MH-DGT-RES-0026-2025, published in the Official Gazette La Gaceta on September 5, 2025, the deadline to submit this return has been established as no later than March 31st, 2026.
It is important to note that this economic threshold places a significant number of companies under the obligation to file this return, even if they are not classified as large taxpayers or do not operate under the Free Trade Zone Regime.
If you require support from tax compliance and transfer pricing specialists, please contact us. Our advisors are available to assist you.
According to the amendment to Resolution MH-DGT-RES-0026-2025, published in the Official Gazette La Gaceta on September 5, 2025, the deadline to submit this return has been established as no later than March 31st, 2026.
Who is required to file the informative statement?
- Large taxpayers, according to the classification established by the Tax Administration.
- Companies operating under the Free Trade Zone Regime that carry out transactions with related parties.
- Taxpayers whose transactions with related parties (domestic or cross-border) exceed 1,000 base salaries (approximately CRC 462 million or nearly USD 971,000).
It is important to note that this economic threshold places a significant number of companies under the obligation to file this return, even if they are not classified as large taxpayers or do not operate under the Free Trade Zone Regime.
If you require support from tax compliance and transfer pricing specialists, please contact us. Our advisors are available to assist you.