Costa Rica: Tax residence certificate - KPMG Global
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Costa Rica: Tax residence certificate

Costa Rica: Tax residence certificate

The tax administration (Dirección General de Tributación) issued guidance concerning the determination of tax residence and guidelines relating to applications for tax residence certificates.

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The guidance (DGT-R-065-2018) is intended to facilitate the application of certain provisions under an income tax treaty to which Costa Rica is a treaty partner. The guidance addresses the definition of tax residence, requirements for a tax residence certificate, and the period of the certificate’s validity, among other items.
 

Read a February 2019 report (Spanish and English) [PDF 71 KB] prepared by the KPMG member firm in Costa Rica

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