New Transfer Pricing Informative Return in Costa Rica: Are You Prepared?
March 16, 2026
Taxpayers operating in Costa Rica may be required to file the Transfer Pricing Informative Return (Form 273) before the Costa Rican Taxing Authority, the Dirección General de Tributación (DGT) if certain conditions are met. The following taxpayers will need to file the Transfer Pricing Informative Return: Key deadlines: For subsequent fiscal years, the Transfer Pricing Informative Return will need