Everyone with a Costa Rican corporation, limited company or any other type of legally structured entity is required to file a form called D-110 to pay their education and culture taxes due March 31 every year.
A corporation, referred to as a sociedad anónima, or S.A., is the most widely used type of company organization in Costa Rica.
A limited company, referred to as a sociedad de responsabilidad limitada, or S.R.L., is easier to manage and is gaining wide popularity.
Other types of legally structured entities include associations, cooperatives, and limited companies of one person, just to name a few.
Foreign corporations doing business in Costa Rica are also required to pay this tax.