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Costa Rica: Consultation on selection and risk criteria for CRS compliance audits

Consultation on new criterion for objective selection criteria for CRS compliance audits

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March 21, 2025

The General Directorate of Taxation of Costa Rica on March 4, 2025, issued a public consultation on draft Resolution MH-DGT-RES-0000-2025, which outlines the objective selection and risk criteria for the tax administration鈥檚 supervision, verification, and monitoring of entities required to report under the common reporting standard (CRS) for the 2025 tax year. The consultation was open from March 4, 2025, to March 18, 2025.

The draft resolution added the following new criterion to the objective selection criteria:

  • Reporting entities classified as a foundation, civil association, solidarist association, cooperative, or trust, regardless of their nature, and/or any other non-financial entity, are subject to selection for supervision, verification, and monitoring actions. However, exceptions will apply to integral development associations, community development associations registered with the National Directorate of Community Development (DINADECO), and Administrative Associations of Water Supply and Sewerage Systems (ASADAS) registered with the Costa Rican Institute of Aqueducts and Sewers (AyA).

Read a March 2025 report prepared by the 乐鱼(Leyu)体育官网 member firm in Costa Rica

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