The Mandatory Shareholder/Beneficial Owner Filing for Costa Rican corporations for 2020 has been extended until April 2021. All Costa Rica corporations are obligated to file a sworn disclosure form every year to identify the shareholders or beneficial owners of the corporation. The next filing was due in September of 2020. That has now been moved to April of 2021. The regulation was published in the Official Gazette no. 201 DGT-ICD-R-19-2020, titled “Reform to the Joint Resolution of General Scope for the Registry of Transparency and Final Beneficiaries.”
In April of 2021, the system will have preloaded the prior application that was filed by the corporation. A such, in April the corporation can make any updates if any changes have occurred in the ownership of the corporation. If there are no changes, then the corporation can simply confirm that on the declaration and no changes are made.
A such if you file the Shareholder/Beneficial Owner form required in 2019, you are fine until April of 2021.
Any corporation that was registered and filed in the National Registry from January 1, 2020, through March 31, 2021, will file the declaration April of 2021.