There are several types of company structures in Costa Rica. The two most common are the sociedad anónima and the S.R.L.
However, there are only two types of tax statuses, active and inactive. This fact complicates tax filings for expats and is becoming more of a problem every day due to the enforcement of the country's new banking regulations. There should be another status offered to filers by the tax department. This status could be called something like “nonoperational|”, “static” or “passive.”
Active companies, in theory, exist to make revenues and after deducting legal costs and expenses end up with a profit, which is taxable. Inactive companies exist to hold assets but do not have revenues, costs, or expenses. Active companies need to file many types of returns including, but not limited to, sales tax, education, and culture tax and income tax forms. Inactive companies only need to file the education and culture tax form each year.
