The Tax Department of Costa Rica has recently issued the revised version of the mandatory filing form for all inactive companies in Costa Rica. This new form, known as D-195, is designed to collect essential information about the assets of inactive companies. It’s important to note that no tax payment is required when submitting this form, as it solely serves as a means of gathering sworn information from taxpayers.
Why is this form required?
The purpose and requirements of the Informative Declaration of Inactive Legal Entities D-195 can be found in the regulations, specifically Article 4. According to the regulations, all legally constituted and registered inactive legal entities in the Unique Tax Registry (RUT) are obligated to submit this declaration by April 30th of each year. The declaration should provide a summary of the entity’s assets and obligations for the previous fiscal year, which covers the period from January 1st to December 31st. This requirement is based on the Income Tax Law, specifically Law n°7092 of May 19, 1988, and its amendments.
To fulfill this obligation, the legal representatives of the entities must utilize the specific form called ‘Informative Declaration of Inactive Legal Entities D-195’, which can be accessed on the digital platform ‘Virtual Tax Administration (ATV)’ hosted on the official website of the Ministry of Finance. The required information to be provided in the declaration is outlined in Annex 1 of the resolution.
It is important to note that a simplified version of the income tax return, known as the simplified D101, was initially released by the government. In light of this, inactive companies that have already fulfilled their obligations by submitting the corresponding declarations for the 2020, 2021, and 2022 periods using the simplified form D-101 for income tax purposes are not required to submit a new declaration using the specific form D-195 for inactive legal entities.
When was the filing deadline?
The deadline for filing the declarations for the Informative Declaration of Inactive Legal Entities D-195 was May 31, 2023. The online form became available for activation on April 24, 2023. It is important to note that if your company was active during the years 2020, 2021, and 2022, you are required to submit declarations for those respective years.
How to File the Informative Declaration of Inactive Legal Entities D-195:
To file the declaration, you need to follow these steps using the Tax Department ATV Portal:
Access the ATV Portal: Visit the official website of the Costa Rican Tax Administration and navigate to the ATV (Administración Tributaria Virtual) online platform.
Login or Register: If you already have an account, log in using your username and password. If you’re a new user, create a new account by providing the required information and completing the registration process. Note that non-citizens need to have a residency DIMEX card or a Taxpayer Identification Number (NITE) to create an account.
Eligibility: This form is specifically for inactive legal entities registered in the General Taxation Directorate’s (DGT) RUT with activity codes: 960105 “PREOPERATIVE ORGANIZATIONAL ACTIVITIES” and 960113 “LEGALLY CONSTITUTED LEGAL ENTITIES.”
Filing Period: The declaration is submitted annually, covering the period from January to December of each year, with a closing date of December 31. If you have pending declarations, submit them in chronological order, starting from the oldest period to the most recent. The system will prepopulate information from the previous declaration.
Response Format: The form requires YES or NO responses. Choose the appropriate option and provide the necessary data accordingly.
Amounts: Enter all monetary values in the national currency, colones (¢). If dealing with foreign currencies, use the selling exchange rate established by the Central Bank of Costa Rica on the corresponding date(s) (e.g., euros, dollars, córdobas, etc.).
Validation and Submission: After completing the information for D-195, click the “Validate” button. The system will check for consistency and display any warnings or required corrections. Make the necessary changes and validate again. Once all required information is completed, the “Submit” button will become enabled.
Finalize Submission: By clicking the “Submit” button, the system will generate an acknowledgment receipt on the screen. You can download the receipt, a copy of the submitted declaration, and submit a new declaration in PDF format. Legal representatives and authorized individuals can access ATV at any time to view acknowledgment receipts and copies of submitted declarations.
The Step by Step Filing Process
- Access the ATV filing portal at: https://atv.hacienda.go.cr/ATV/login.aspx.
- Click on the “Informativas” option in the main menu and select the “Presentar Declaraciones Informativas” option.
- Enter the year you are filing. Remember to start with oldest first:
The system will display your company information:
- Section “A. Indicate the reason or reasons why the legal entity does not have profitable activities.” This section is multiple choice. You must choose the option or options that explain why the legal entity does not engage in profitable activities registered with the DGT
Section “B. Indicate if the inactive legal entity possesses: trademarks, patents, movable assets, and/or registered immovable assets”: Single selection in the section and subsections. You must answer “Yes” or “No” to the question “Does the inactive legal entity possesses registered trademarks, patents, movable assets, and/or immovable assets?” If you select “Yes,” the options in the section will be displayed, and you must indicate “Yes” or “No” for each of them. Detailed information about the assets is not required. 
Section “C. Indicate if the inactive legal entity possesses unregistered immovable assets”: Single selection in the section and subsections. You must answer “Yes” or “No” to the question “Does the inactive legal entity possesses unregistered immovable assets?” (rights and concessions over immovable assets that are not registered or have not been registered with the National Registry). If you select “Yes,” the options in the section will be displayed, and you must indicate “Yes” or “No” for each of them. Detailed information about the assets is not required. 
Section “D. Indicate if the inactive legal entity possesses non-registerable assets”: Single selection in the section and subsections. You must choose between “Yes” or “No.” In case of an affirmative response, the corresponding subsections will be displayed. If the answer is affirmative in the subsections, you must provide the respective data.
D.1. Do you have cash balances – banks and/or documents – accounts receivable? You must select an option between “Yes” or “No.” In case of an affirmative response, you must complete the following data for “Cash and banks” and/or “Documents and accounts receivable”:
- Enter the number of bank accounts and/or transactions in the case of documents and accounts receivable.
D.2. Do you have assets or rights abroad? You must select an option between “Yes” or “No.” This section includes an auxiliary and main table that allows for multiple entries. In case of an affirmative response, you must select the type of asset or right, indicating the date of acquisition and the acquisition value or current balance. Selection of the asset or right.
D.4. Do you have intangible assets? You must select an option between “Yes” or “No.” In case of an affirmative response, you must provide the “Acquisition or development value” in Costa Rican colones for the intangible asset you possess.
D.5. Do you have assets of another type? You must select an option between “Yes” or “No.” In case of an affirmative response, you must provide the “Acquisition value or current value” in Costa Rican colones for the assets you possess.
Section “E. Information on short-term and/or long-term debts” Single selection in the section and subsections. You must choose between “Yes” or “No.” In case of an affirmative response, the corresponding subsections will be displayed. If the answer is affirmative in the subsections, you must provide the respective data.
E.1.
Does the inactive legal entity have debts with entities supervised by SUGEF or
another supervisory authority? You must select an option between
“Yes” or “No.” This section includes an auxiliary and main
table that allows for multiple entries. Once the information for this subsection
is entered, you must click the “Add line” button and the “Accept” button, completing the required information as indicated in subsection D.2.
Section “F. Identification of individuals and/or legal entities assuming the expenses and obligations of the inactive legal entity” This section must be completed with the information of the individuals and/or legal entities assuming the expenses and obligations of the inactive legal entity. This section includes an auxiliary and main table that allows for multiple entries. Once the information is entered, you must click the “Add line” button and the “Accept” button, completing the required information as indicated in subsection D.2. 
Final Validation of the Form and Filing
After completing the information for D-195, click the “Validate” button. The system will check for consistency and display any warnings or required corrections. Make the necessary changes and validate again. Once all required information is completed, the “Submit” button will become enabled.
By clicking the “Submit” button, the system will generate an acknowledgment receipt on the screen. You can download the receipt, a copy of the submitted declaration, and submit a new declaration in PDF format. Legal representatives and authorized individuals can access ATV at any time to view acknowledgment receipts and copies of submitted declarations. You can access the full version of the guide in spanish here: https://www.hacienda.go.cr/docs/GUIA_D-195.pdf
