The MH-DGT-RES-TEMPORAL-0001-2025 resolution issued by Costa Rica’s General Directorate of Taxation (DGT) modified the deadlines and unified the filing calendar for the Transfer Pricing Informative Return (Form 273).
This measure establishes a single filing date regardless of each company's fiscal year-end, creating an exceptional situation in 2026 in which taxpayers will be required to comply with two filing obligations within the same calendar year.
The key details you should know are:
📅 Filing Deadlines
- Fiscal Year 2024: The filing deadline was March 31, 2026.
- Fiscal Year 2025: A unique deadline has been established for all taxpayers (whether under a regular or special fiscal period), and the return must be filed no later than June 30, 2026.
💻 Filing Method
The return must be submitted exclusively in digital format through the new TRIBU-CR Integrated Tax Management System. TRIBU-CR.
👥 Who Is Required to File?
The following income tax taxpayers are required to comply with this obligation:
- Large national taxpayers that carry out transactions with related parties.
- Taxpayers operating under the Free Trade Zone Regime.
- Companies engaged in transactions with related parties whose transactions, individually or jointly, exceed the equivalent of 1,000 base salaries during the relevant fiscal period.
For additional information and the details of the transitional provisions, taxpayers may consult the official documentation through the Costa Rican Legal Information System. Sistema Costarricense de Información Jurídica.