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October 21, 2019

Costa Rica’s tax authorities publish list of non-cooperative jurisdictions for which certain deductions may be limited

Costa Rica’s tax authorities published in the Official Gazette on 25 September 2019, the list of non-cooperative jurisdictions with respect to the provisions of Section 9.k of the Income Tax Law. According to Section 9.k, expenses related to operations, transactions or entities domiciled in those jurisdictions are not deductible, unless the taxpayer can prove to the tax authorities that the transaction or operation from which the expense originated was effectively carried out.

The list includes the following jurisdictions:

  • Bosnia and Herzegovina
  • Montenegro
  • North Korea
  • Oman
  • Cuba
  • Palestine
  • Iraq
  • French Polynesia
  • Norfolk Island
  • Reunion
  • Eritrea
  • Saint Pierre and Miquelon
  • Virgin Islands (US)
  • Timor-Leste
  • Kyrgyzstan
  • Uzbekistan
  • North Macedonia
  • Wallis and Futuna
  • Maldives
  • Guadeloupe
  • Martinique

The tax authorities update the list annually.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
  • Rafael Sayagues |
  • Juan Carlos Chavarría |
  • Antonio Ruiz |
  • Guillermo Leandro |
  • Paola Castro |
  • Randall Oquendo |
  • Daniel Quesada |
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Ana Mingramm |
  • Enrique Perez Grovas |
  • Pablo Wejcman |
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Jose Padilla |
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo |
  • Luis Coronado, Singapore |



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