In the 2026 legal landscape, inactive corporations in Costa Rica are no longer invisible structures. As part of the fiscal transparency policies promoted by the country to meet international standards, the regulatory framework now requires full accountability regarding the source of funds supporting the assets held by these entities.
An Informative Filing (No Tax Payment Required)
It is crucial to clarify that filing Form D-272 is an informative declaration and does not involve a tax payment for the process itself. Its purpose is to provide the Tax Administration with a balance sheet (assets, liabilities, and equity) of the corporation.
Although the filing does not generate an immediate tax cost, failing to submit it by April 30th triggers automatic financial penalties and audits regarding the source of funds used to maintain assets such as real estate or vehicles.
Main Challenges: Form D-272 and TRIBU-CR
For this fiscal year, the process is centralized on the TRIBU-CR platform under reinforced transparency rules:
- Justification of Funds: It is mandatory to identify the individuals or legal entities that cover the expenses and obligations of the inactive corporation.
- Pre-fill Rule: The system allows data from previous periods to be pre-filled, making it easier for the taxpayer to simply confirm or edit any changes.
- Digital Signature and Non-Residents: Foreign non-residents face the challenge of not possessing a local digital signature. This makes it essential to use a registered General Power of Attorney so an authorized third party can manage the declaration.
Is your corporation compliant?
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