Inactive Companies Statement for Costa Rica — How to File Form D-101
Inactive Companies Statement for Costa Rica
The Inactive Companies Statement in Costa Rica is submitted using the Simplified Income Tax Return (Form D-101) through the Ministry of Finance’s Virtual Tax Administration (ATV). The simplified form was made available as of January 1, 2022 and covers the applicable fiscal periods designated by the Tax Authority.
Quick step-by-step (copy-paste checklist):
- Confirm registration code: verify your company is registered under activity code 960113 (inactive companies).
- Update legal data: ensure legal representative and tax address are current at the National Registry and RUT/ATV.
- Value assets: list and update market/value of assets (real estate, vehicles, shares, bank positions).
- Access ATV: log in to the ATV portal and choose Form D-101 (Simplified Income Tax Return).
- Complete & submit: fill the form, attach supporting figures and submit before the applicable deadline.
Professional accounting/legal assistance is recommended to ensure correct valuations and avoid penalties.
Inactive Companies Statement for Costa Rica — Detailed Step-by-Step
1. Who must file?
Companies that are legally constituted in Costa Rica and do not carry out income-generating economic activity — typically registered under activity code 960113 — must file the simplified return.
2. Legal basis (brief)
The obligation to declare is part of the broader tax reforms and rules introduced with the fiscal-strengthening reforms; the Tax Authority and Ministry of Finance issued guidance and the simplified form to collect information from inactive entities.
3. Preparatory checklist (what to gather before you file)
- Legal representative’s full name, ID and email / contact info.
- Registered tax address and confirmation it matches the National Registry records.
- Complete list of assets (real estate, vehicles, shares, bank balances) and updated valuations as of the reporting date.
- Basic accounting summary or balance sheet for the periods required (the simplified Form D-101 will request summary figures).
- Access credentials for the ATV system (create or confirm your user if needed).
4. Filing procedure (step-by-step)
- Verify registration & status: confirm the company is registered under code 960113 or the proper RUT entry.
- Update records: if needed, update the legal representative and tax address in the National Registry and on ATV.
- Prepare valuation support: obtain market values, appraisal reports (if available) or accounting records that justify asset values.
- Log in to ATV: access https://www.hacienda.go.cr/ATV and select Form D-101 (Simplified Income Tax Return).
- Complete the D-101: enter the required summary data for the indicated fiscal periods, attach explanations or supporting docs as applicable.
- Submit and save confirmations: submit the return and download/keep XML or PDF confirmation and submission receipt.
- If applicable, follow up: if the Tax Authority requests additional information, respond promptly to avoid penalties.
5. Deadlines and special notes
The simplified D-101 form was made available for filing beginning January 1, 2022 and subsequent guidance or extensions have been published by the Ministry of Finance — check ATV or official releases before filing.
6. Distinction vs other returns
Filing the simplified D-101 does not automatically replace other fiscal obligations (e.g., municipal taxes, annual real estate declarations, or other informational forms such as D-195 when required). Check the specific resolution text and guidance to confirm which forms apply to your situation.
7. Recommended support
We recommend working with a Costa Rica-based accountant and/or tax lawyer for valuation methodology, correct coding (960113) and to confirm whether your entity needs only D-101 or also a D-195 for any given fiscal period.
Need assistance? Contact AG LEGAL for full support completing and submitting the Inactive Companies Statement (Form D-101) through ATV.