Attention, Costa Rica: There are only a few months left before the deadline for filing the Transfer Pricing Return. Contact us to avoid potential fines and ensure you have the necessary information in advance.
The deadline for filing the Transfer Pricing Information Return for fiscal year 2024 via TRIBU-CR is March 31, 2026.
Reports for fiscal years 2025 and beyond must be filed six months after the close of the taxpayer’s fiscal year.
| Transfer Pricing Information Return – TRIBU-CR | |
| Fiscal Year | Due Date |
| 2024 | March 31, 2026 |
| 2025 | December 31, 2026* |
*Except for taxpayers subject to Special Tax Periods.
Taxpayers Required to File:
One of the following conditions must be met:
- Be a large domestic taxpayer
- Belong to the free trade zone regime
- Conduct transactions with related parties that, collectively or individually, exceed 1,000 base salaries in the respective year.
It should be noted that, even if you do not meet any of the above conditions, you must have a transfer pricing study available, as it may be requested by the Tax Authority.
Considerations
The transfer pricing study supporting the information to be submitted in the informative return must be prepared in advance, as it compiles financial, operational, contractual, and profitability data—among others—from both the taxpayer and its affiliates or economic group. In addition, this data must be supported by documentation that allows for the traceability of the reported information; therefore, a reasonable timeframe should be allowed for its preparation.
Contents of the Return
A General Information
B Information on Related Companies
C Transactions Involving Tangible Assets
D Transactions Arising from the Use of Intangible Assets
E Financial Transactions
F Service Provision Transactions