{"id":2790,"date":"2025-09-25T21:16:37","date_gmt":"2025-09-26T03:16:37","guid":{"rendered":"https:\/\/kqmcr.com\/?p=2790"},"modified":"2025-09-25T21:18:48","modified_gmt":"2025-09-26T03:18:48","slug":"tax-obligations-in-costa-rica-what-every-sme-needs-to-know-in-2025","status":"publish","type":"post","link":"https:\/\/kqmcr.com\/en\/tax-obligations-in-costa-rica-what-every-sme-needs-to-know-in-2025\/","title":{"rendered":"Obligaciones fiscales en Costa Rica: Lo que toda PYME debe saber en 2025"},"content":{"rendered":"<p class=\"wp-block-paragraph\">En Costa Rica, las peque\u00f1as y medianas empresas (PYMEs) representan una parte fundamental de la econom\u00eda. Sin embargo, adem\u00e1s de los retos propios de la operaci\u00f3n diaria, deben cumplir con una serie de <strong>obligaciones fiscales<\/strong> que resultan determinantes para mantenerse en regla, evitar sanciones y garantizar su sostenibilidad a largo plazo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No cumplir con estas obligaciones no solo expone a la empresa a <strong>multas considerables<\/strong> y bloqueos en sistemas como Tribu, sino que tambi\u00e9n afecta su <strong>credibilidad ante bancos, inversionistas y clientes<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En esta gu\u00eda te explicamos en detalle las principales obligaciones fiscales que toda PYME debe cumplir en Costa Rica durante el 2025, con ejemplos pr\u00e1cticos y recomendaciones clave para que puedas gestionar tu empresa de forma segura y eficiente.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-declaracion-mensual-de-iva-formulario-d-104\"><strong><strong>1. Declaraci\u00f3n mensual de IVA (Formulario D-104)<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>Value Added Tax (VAT)<\/strong> es una de las obligaciones m\u00e1s frecuentes para las empresas en el r\u00e9gimen tradicional.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Periodicidad:<\/strong> mensual. Se presenta a m\u00e1s tardar el d\u00eda 15 del mes siguiente.<\/li>\n\n\n\n<li><strong>Contenido:<\/strong> ventas realizadas (d\u00e9bito fiscal) menos el cr\u00e9dito fiscal por compras, gastos y servicios deducibles.<\/li>\n\n\n\n<li><strong>Punto cr\u00edtico:<\/strong> la correcta clasificaci\u00f3n de bienes y servicios seg\u00fan el <strong>c\u00f3digo CABYS<\/strong>. Un error en la codificaci\u00f3n puede generar ajustes y sanciones.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo: una empresa de servicios profesionales debe declarar IVA todos los meses, aunque en un mes no haya facturado (se presenta en cero).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Declaraci\u00f3n anual del Impuesto sobre la Renta (Formulario D-101)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>Impuesto sobre la Renta<\/strong> refleja la utilidad neta de la empresa en el periodo fiscal.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Periodo fiscal:<\/strong> del 1 de enero al 31 de diciembre.<\/li>\n\n\n\n<li><strong>Fecha l\u00edmite de presentaci\u00f3n:<\/strong> 15 de marzo del a\u00f1o siguiente (ejemplo: 15 de marzo 2026 para el periodo 2025).<\/li>\n\n\n\n<li><strong>Base de c\u00e1lculo:<\/strong> ingresos menos costos y gastos deducibles, depreciaciones y amortizaciones.<\/li>\n\n\n\n<li><strong>Particularidad:<\/strong> incluye ajustes por <strong>diferencias temporales y permanentes<\/strong> seg\u00fan normativa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Una PYME puede beneficiarse de deducciones leg\u00edtimas (alquileres, servicios profesionales, depreciaciones), siempre que est\u00e9n debidamente documentadas con facturas electr\u00f3nicas v\u00e1lidas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Declaraciones informativas para sociedades inactivas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Las sociedades que no tienen actividad econ\u00f3mica tambi\u00e9n deben cumplir con Hacienda.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Formulario D-195:<\/strong> declaraci\u00f3n informativa de activos, pasivos y patrimonio.<\/li>\n\n\n\n<li><strong>Objetivo:<\/strong> mantener actualizado el inventario patrimonial de sociedades que, aunque no generan ingresos, son propietarias de bienes (como terrenos, veh\u00edculos o inmuebles).<\/li>\n\n\n\n<li><strong>Riesgo de incumplimiento:<\/strong> multas autom\u00e1ticas de hasta tres salarios base.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Pago de cargas sociales: <a href=\"https:\/\/www.ccss.sa.cr\">CCSS <\/a>e <a href=\"https:\/\/www.ins-cr.com\">INS<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toda empresa con empleados debe cumplir con las <strong>obligaciones laborales y de seguridad social<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.ccss.sa.cr\">Caja Costarricense de Seguro Social<\/a> (<a href=\"https:\/\/www.ccss.sa.cr\">CCSS<\/a>):<\/strong> presentaci\u00f3n de planillas mensuales, pago de cargas sociales, vacaciones y aguinaldos.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.ins-cr.com\">INS<\/a>:<\/strong> p\u00f3liza de riesgos del trabajo obligatoria, aun si solo hay un empleado contratado.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Importancia: el no pago de planillas puede generar embargos y bloqueos para contratar con el Estado o acceder a cr\u00e9ditos bancarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. <a href=\"https:\/\/www.centraldirecto.fi.cr\/spa\/Bccr.CentralDirecto.RBF.PaginasEstaticas.Spa\/#\/inicio\">Ultimate Beneficial Ownership (UBO) Registry<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>RTBF<\/strong> es una obligaci\u00f3n anual que deben cumplir todas las sociedades en Costa Rica.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qui\u00e9n debe cumplir:<\/strong> todas las sociedades activas e inactivas.<\/li>\n\n\n\n<li><strong>D\u00f3nde se presenta:<\/strong> en la plataforma del Banco Central de Costa Rica.<\/li>\n\n\n\n<li><strong>Objetivo:<\/strong> identificar a los beneficiarios finales para prevenir legitimaci\u00f3n de capitales.<\/li>\n\n\n\n<li><strong>Sanci\u00f3n por incumplimiento:<\/strong> multas proporcionales al patrimonio de la sociedad.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo: si una empresa tiene socios extranjeros, deben declararse los beneficiarios finales con pasaporte y participaci\u00f3n exacta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. Retenciones en la fuente<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ciertas operaciones est\u00e1n sujetas a <strong>retenciones<\/strong> que la empresa debe aplicar y declarar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pagos a no domiciliados (no residentes en CR):<\/strong> retenciones variables seg\u00fan el tipo de renta (servicios profesionales, regal\u00edas, intereses, etc.).<\/li>\n\n\n\n<li><strong>Alquileres o dividendos:<\/strong> tambi\u00e9n sujetos a retenci\u00f3n en la fuente.<\/li>\n\n\n\n<li><strong>Periodicidad:<\/strong> generalmente mensual.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Error com\u00fan: no aplicar la retenci\u00f3n correcta y asumir luego la sanci\u00f3n como empresa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. Autoliquidaciones de sanciones administrativas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En caso de atrasos o errores, la normativa permite la <strong>Self-Assessment of Administrative Penalties<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ejemplo: atrasos en la presentaci\u00f3n de IVA o renta.<\/li>\n\n\n\n<li>Ventaja: autoliquidar voluntariamente puede reducir el impacto financiero en comparaci\u00f3n con una sanci\u00f3n determinada por la Administraci\u00f3n Tributaria.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8. Otras obligaciones espec\u00edficas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dependiendo del giro de negocio, pueden aplicarse otras obligaciones:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rentas de capital inmobiliario y mobiliario<\/strong>: alquileres, intereses, dividendos.<\/li>\n\n\n\n<li><strong>R\u00e9gimen simplificado vs. tradicional<\/strong>: las PYMEs deben verificar en cu\u00e1l encajan.<\/li>\n\n\n\n<li><strong>Declaraciones informativas (D-151, D-152, etc.)<\/strong> seg\u00fan la naturaleza de las operaciones.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusi\u00f3n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La gesti\u00f3n fiscal en Costa Rica es un <strong>reto complejo<\/strong>, especialmente para las PYMEs que no siempre cuentan con un departamento contable propio. Sin embargo, cumplir puntualmente con cada obligaci\u00f3n no solo evita sanciones, sino que tambi\u00e9n brinda <strong>credibilidad, acceso a cr\u00e9ditos, oportunidades de crecimiento y seguridad jur\u00eddica<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In <strong><a href=\"https:\/\/kqmcr.com\/en\/\">KQM Accounting Services<\/a><\/strong> acompa\u00f1amos a emprendedores y empresas en todo el proceso fiscal, asegurando declaraciones correctas, optimizaci\u00f3n tributaria y cumplimiento normativo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/kqmcr.com\/en\/contact-us\/\">Contact Us <\/a>hoy y asegura que tu empresa cumpla con todas sus obligaciones fiscales en Costa Rica de manera eficiente y sin riesgos.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>En Costa Rica, las peque\u00f1as y medianas empresas (PYMEs) representan una parte fundamental de la econom\u00eda. Sin embargo, adem\u00e1s de los retos propios de la operaci\u00f3n diaria, deben cumplir con una serie de obligaciones fiscales que resultan determinantes para mantenerse en regla, evitar sanciones y garantizar su sostenibilidad a largo plazo. No cumplir con estas [&hellip;]<\/p>","protected":false},"author":3,"featured_media":2791,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27,26,25,28],"tags":[30,31,29],"class_list":["post-2790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costa-rica","category-empresas","category-pymes","category-tramites","tag-costa-rica","tag-empresa","tag-pymes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.5 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Obligaciones fiscales para PYMEs en Costa Rica | kqmcr<\/title>\n<meta name=\"description\" content=\"Obligaciones fiscales 2025 para PYMEs en Costa Rica. 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