Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system

Local contact

EY Global

30 Jan 2023
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Costa Rica
  • The new resolution published by the General Directorate of Finance establishes the procedure that must be followed by taxpayers who need to manage and process tax exemption requests through the Exonet system.

On 30 January 2023, resolution N° RES-DGH-005-2023 was published in the Official Gazette. The resolution issued by the General Directorate of Treasury establishes the procedure to be followed through the Exonet system for requesting and processing tax exemptions as well as other related procedures before the General Directorate of Treasury and its departments.

Among others, the Resolution regulates the following key aspects:

  • Dispositions regarding the submission and requirements of the request for tax incentives in the Exonet system

  • The possibility of carrying out the tax exemption request procedure in documentary form or by alternative digital means, when due to force majeure, fortuitous cause or any other reason, the performance of the Exonet system is affected

  • Dispositions regarding tax exemptions that require technical recommendation

  • General aspects and validity of generic authorizations

  • General aspects and validity of specific authorizations

  • Application of the tax benefit for local purchases

  • Provisions on the use and destination of exempt assets

The published Resolution repeals resolutions N° RES-DGH-038-2019 and N° RES-DGH-044-2020.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
  • Rafael Sayagués

  • Randall Oquendo

  • Daniel Quesada

Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno

  • Ana Mingramm

  • Pablo Wejcman

  • Enrique Perez Grovas

Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo

  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.