The Costa Rican Tax Authorities published Resolution No. DGT-R-075-2019, related to the obligation of “inactive companies & entities”
Article 2 of this Resolution establishes as following: "Legal entities that have not carried out lucrative or substantive activities in the fiscal year must submit the Income Tax Form D-101, which establishes in article 20 of the Income Tax Law, No. 7092 and its reforms. For this purpose, they must include the