Answer
The taxable event of the tax on profits is the receipt of earnings derived from any Costa
Rican source and earnings are understood to include income revenues or benefits from
a Costa Rican source, those derived from services rendered, goods located or capital
used inside the national territory; consequently, if the income is generated by activities
performed outside the country, that do not represent income from a Costa Rican source,
there is no obligation to declare it. However, if when indicating “activities outside of Costa
Rica” it refers to exports sales, these earnings are taxable with the income tax.
Legal basis: Art. 1 of the Income Tax law Nª 7092 of April 21st of 1988 and its amends.
