Thursday, April 30, is the deadline for companies and shareholders to submit mandatory reports required by the Ministry of Finance.

Under the Income Tax Law of Costa Rica, or "Ley del Impuesto Sobre la Renta,"  two types of corporations are officially registered in Costa Rica: active and inactive entities, both typically structured as Sociedad Anónima, or S.A.

An active company engages in the production or trade of goods or services and generates profits.

An inactive company, also registered as an S.A. and considered a dormant entity, does not carry out income-producing activities within the country but may hold assets such as real estate, vehicles or bank accounts.

Both types of entities are required to submit the "Registro de Transparencia y Beneficiarios Finales (RTBF)", or Company Transparency and Final Beneficiaries Register, requested by the Central Bank of Costa Rica.

According to the ministry, all registered entities must comply with this requirement. The RTBF is designed to identify the final beneficiaries of a business and combat fraud, money laundering and terrorist financing. Companies must disclose information about shareholders, beneficial owners and their capital structure.

The report must be filed annually. If no changes in ownership or capital structure occurred in 2025, companies are only required to confirm their information through the Central Bank’s online platform.

The RTBF must be submitted by the company’s legal representative, owner or an authorized individual with a valid power of attorney registered through the bank’s system.

Inactive companies must also file a second report by April 30: Form D-272, known as “Declaración Informativa de Personas Jurídicas Inactivas,” or the Declaration of Inactive Legal Entities. The form summarizes the entity’s assets and liabilities for the previous fiscal year, covering Jan. 1 through Dec. 31, 2025.

Failure to comply with either requirement may result in fines, legal consequences, restrictions on financial transactions and potential impacts on a company’s ability to operate in Costa Rica.

For assistance, taxpayers can contact the ministry’s support line at 2539-4777, available Monday through Friday. Calls are answered in Spanish only.

The Ministry of Finance oversees fiscal policy and public resource management in Costa Rica, guided by principles of economic efficiency and effectiveness.

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