Costa Rica: Relief from certain information reporting on form D151

Costa Rica: Relief from certain information reporting

The tax authority has provided relief for taxpayers reporting tax information on form D151.


Form D151 is used to report certain information about clients and suppliers, and about specific expenses for rentals, commissions, interest or professional services. The relief—provided by resolution No. DGT-R-09-2021 (February 2021)—allows taxpayers to exclude certain information about minimum amounts typically declared on form D151. In general, the reporting relief pertains to the 12-month period of January 2020 through December 2020 or the 15-month period of October 2019 through December 2020.

Read a February 2021 report (Spanish and English) [PDF 121 KB] prepared by the KPMG member firm in Costa Rica

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