New Costa Rica Tax Decision on Capital Features Withholding for Non-Residents: What Consumers Should Know – Cyber Tech

1. Who Should Withhold the Tax

When a non-resident particular person  sells actual property in Costa Rica, the client (acquirer) acts because the withholding agent.

The client should withhold, declare, and pay the tax to the DGT.

Failure to conform can set off post-transaction audits and penalties.

2. Withholding Quantity

A 2.5% withholding is utilized to the full sale worth (gross quantity) agreed upon between the events, whatever the precise acquire.

This quantity is paid on account of the non-resident vendor’s capital good points tax legal responsibility.

3. Necessary Kind and Platform

The declaration have to be filed completely by the TRIBU-CR on-line system utilizing the brand new type:

Kind 129 – “Retenciones de Ganancias de Capital – No Domiciliado” (Capital Features Withholding – Non-Resident).

The shape replaces earlier codecs and is now the one legitimate technique of reporting and paying this tax.

Submissions made by some other system or format are thought-about legally invalid.

4. Submitting and Cost Deadline

The declaration and cost have to be accomplished throughout the first 15 calendar days of the month following the date of the transaction.

Late filings generate curiosity fees underneath Article 57 of the Tax Code and might also lead to administrative sanctions.

5. Cost Strategies

The decision permits funds by:

• Financial institution interconnection companies licensed by the Ministry of Treasury;
• Actual-time debit (DTR) utilizing IBAN-enabled accounts; or
• Different cost mechanisms authorized by the DGT.

6. Legal responsibility for Late Submitting

If the declaration shouldn’t be submitted on time for causes not attributable to the DGT’s methods, the withholding agent (purchaser) stays totally accountable for the delay and any ensuing sanctions underneath Articles 80, 80 bis, and 150 of the Tax Code

7. Repeal of Earlier Regulation

Decision MH-DGT-RES-0039-2025, revealed in September 2025, is totally repealed.

The sooner rule linked the withholding course of to the “Property Switch Tax Kind” and included a 20% discount incentive underneath the Regulation for the Attraction of Buyers, Rentiers, and Pensioners (Regulation No. 9996).

That framework has now been changed completely by the brand new TRIBU-CR-based course of