Administración Tributaria deberá publicar información sobre grandes contribuyentes que declaren pérdidas o cero utilidades en el impuesto sobre la renta

El 28 de octubre de 2025, la Asamblea Legislativa aprobó en segundo debate el proyecto de ley No 24.013, el cual reforma el artículo 115 del Código de Normas y Procedimientos Tributarios. El objetivo de esta norma es establecerle a la Administración Tributaria la obligación de la publicar periódicamente ciertos listados de interés tributario como: personas con deudas tributarias, incumplimientos formales o grandes contribuyentes que declaren pérdidas o cero utilidades en el impuesto sobre la renta.

Tras la reforma la Administración Tributaria deberá publicar mensualmente la lista actualizada de las personas o entidades con deudas ante la hacienda pública, así como los montos adeudados. También, deberá publicar los nombres de las personas y entidades que no han presentado declaraciones tributarias o que realizan actividades sin haberse inscrito como contribuyentes.

Por otro lado, la Administración Tributaria deberá publicar, anualmente, la lista actualizada de los Grandes Contribuyentes Nacionales que reportaron pérdidas o utilidades iguales a cero en el año fiscal anterior, indicando nombre y número de cédula. Esta lista deberá estar disponible en una página web de acceso público.

El primer listado anual de Grandes Contribuyentes Nacionales que reportaron pérdidas o utilidades iguales a cero en el periodo fiscal anterior, deberá realizarse en un plazo máximo de doce meses a partir de la entrada en vigencia de la ley.

El proyecto de ley debe publicarse en el diario oficial La Gaceta para que se convierta en legislación y entre en vigencia.

Tax Administration Required to Periodically Publish Information on Taxpayers with Outstanding Debts, Formal Non-Compliance, and Large Taxpayers Reporting Losses or Zero Income Taxable Profits

On October 28, 2025, Costa Rica’s Legislative Assembly approved, in second reading, Bill No. 24.013, which amends Article 115 of the Tax Code. The purpose of this reform is to impose a legal obligation on the Tax Administration to periodically publish certain tax-relevant lists, including individuals and entities with outstanding tax debts, individuals and entities in formal non-compliance (e.g., failure to file tax returns or performing economic activities without registering, Large National Taxpayers reporting losses or zero taxable profits under the Income Tax regime

Under the amendment, the Tax Administration must publish a monthly list of individuals and entities with outstanding debts to the public treasury, including the amounts owed. It must also disclose the names of those individuals and entities who have failed to file tax returns or are conducting economic activities without being registered as taxpayers.

Additionally, the Tax Administration is required to publish an annual list of Large National Taxpayers who reported losses or zero taxable income in the previous fiscal year for Income Tax purposes. This list must include the taxpayer’s name and identification number and be made available on a publicly accessible website.

The first annual list of Large National Taxpayers reporting losses or zero taxable profits must be published within twelve months of the law’s entry into force.

It is important to note that some of these obligations were already contemplated under existing tax regulations and judicial case law, particularly through rulings issued by the Constitutional Chamber of the Supreme Court of Justice. In this regard, the newly approved legislation serves to define, detail and clarify the scope of such obligations, providing legal certainty for their implementation.

The bill must still be published in the official government gazette (La Gaceta) to become law and take effect.