Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

October 11, 2022

Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits

  • Taxpayers or beneficiaries of tax exemptions granted and supervised by the Costa Rican General Directorate of Treasury who may be found in any of the 22 selection criteria should prepare now as they could be audited during 2022 and the following years.

On 7 October 2022, resolution N° RES-DGH-040-2022 (the Resolution), issued by the Costa Rican General Directorate of Treasury (in Spanish Dirección General de Hacienda) was published in the Official Gazette.

The Resolution contains 22 selection criteria based on risk, for auditing taxpayers, beneficiaries and tax incentives or exemption regimes that are granted and under the supervision of the General Directorate of Treasury.

Taxpayers or beneficiaries who fall under any of the following cases, among others, may be selected for an audit process by the General Directorate of Treasury:

  • Where there are findings related to non-compliance with tax obligations arising from studies or audits carried out by the tax authorities or the recommending entities.

  • Beneficiaries for whom it is presumed or there is evidence of having acquired goods and services other than those authorized or who have carried out exempted imports using expired exemption authorizations.

  • Beneficiaries who present changes in their organization or line of business, whether they have carried out other business functions, closed operations or made changes in their organization or management model, among others.

  • Beneficiaries who are not up to date with their obligations to the Costa Rican Social Security Found (in Spanish Caja Costarricense de Seguro Social) and the Tax Authority.

  • Beneficiaries who have not submitted the required periodic or special reports.

  • Beneficiaries linked to others who have undergone tax audits.

  • Beneficiaries for whom there is evidence that they have infringed any regulation of the exemption regime.

  • Beneficiaries who provide the tax authorities with incomplete or inconsistent information in response to information requests during studies or audits.

  • Beneficiaries who have been subject to sanctioning procedures for not providing information or providing incomplete information, whether they have been sanctioned or not.

  • Regimes, beneficiaries, assets or recommendation and authorization processes that have not been audited in the last two years.

  • Beneficiaries who used special forms or special requirements made available by the Tax Authority during the time their systems were down due to the hacking of the Ministry of Finance databases.

The criteria established in the Resolution may be modified, expanded or eliminated, on an annual basis by the decision of the General Directorate of Treasury. In such cases, the General Directorate of Treasury must notify the resolution that contains the modifications prior to the entry into force of the Annual Audit Plan for the following year.

The Resolution entered into force on 7 October 2022.


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

Ernst & Young, S.A., San José, Costa Rica

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more