All companies registered in Costa Rica that do not carry out activities, must file an assets declaration as of March 15th. Therefore, if you or your company are in any of the following situations, you must prepare the legal, fiscal and accounting information required for the filing of the company:
- Individual or legal entity not domiciled in Costa Rica that is a shareholder of an inactive Costa Rican corporation with assets or rights in the country or abroad.
- Individual or legal entity domiciled in Costa Rica that is a shareholder of an inactive Costa Rican corporation with assets or rights in the country or abroad.
Why must this return be filed?
