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End of the Confusion: Your 2025 Guide to Costa Rica's Inactive Company Tax Declaration

The confusion is over. Owners of inactive corporations in Costa Rica must file Form D-195 by April 30 on the ATV portal. This guide explains how to declare your assets and avoid penalties.

End of the Confusion: Your 2025 Guide to Costa Rica's Inactive Company Tax Declaration
Desk with computer and tax forms.

For years, owners of inactive corporations in Costa Rica were stuck in a cycle of confusion. Talk of Forms D-135 and D-140, shifting deadlines, and general uncertainty left many expats wondering what, if anything, they were supposed to do.

That era is officially over. The rules are now clear, the forms are established, and the deadlines are firm. If you own an inactive company in Costa Rica—one that exists only to hold assets like a house or a car and doesn't generate income—this is your definitive guide for 2025.

The Old Confusion vs. The 2025 Reality

Let's put the old information to rest permanently:

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