Costa Rican Tax Administration extends due date for FY 2024 Transfer Pricing Informative Return

• A Resolution published on 5 August 2025 extends the deadline to file the fiscal year (FY) 2024 Transfer Pricing Informative Return to 31 March 2026.
• The Resolution enters into force on 6 October 2025 and only modifies the transitional provision applicable to the reporting for FY 2024.

The Costa Rican Tax Administration is postponing by four months the FY 2024 reporting period deadline for filing the Transfer Pricing Informative Return (Declaración Informativa en Materia de Precios de Transferencia). Resolution No. MH-DGT-RES- 0043 -2025 (the Resolution), which made the announcement, was published in the Official Gazette on 5 August and will enter into force on 6 October 2025.

Transitional provision

For FY 2024, the Transfer Pricing Informative Return now must be submitted by 31 March 2026, as established in the transitional provision of the Resolution. The original submission deadline had been 30 November 2025. (For background, see EY Global Tax Alert, Costa Rican Tax Administration publishes Transfer Pricing Informative Return, dated 29 July 2025.)

Implications

Multinational and local entities should note the new reporting deadline to help ensure compliance with the filing requirements.

For additional information concerning this Alert, please contact:

Ernst & Young, Costa Rica

• Paul de Haan 
• Maria J. Luna 
• Donnie Gómez 

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

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor