Tax on Construction Machinery Annulled

In Costa Rica a ruling has declared that the collection of property tax for motor vehicles used as construction machinery is unconstitutional.

Wednesday, July 25, 2012

The court ruling states that tax should only be applied to vehicles used for transport and transfer of persons or goods (goods, furniture, etc..) and not for machinery used in construction.

The statement from the Constitutional Court adds, "In order to avoid serious damages to the Treasury, the declaration of unconstitutionality has no retroactive effect for those who have paid the tax during the term in which the rules declared unconstitutional were in effect, so that in such cases the rules take effect from the date of judgment", reported Nacion.com

The director of the Chamber of Construction, Randal Murillo said that the ruling was satisfactory for the construction sector.

More on this topic

Costa Rica: Development Prevented in Protected Areas of GAM

October 2011

For the third time the Constitutional Court has prevented an attempt to expand by 200 meters the containment ring in the Greater Metropolitan Area (GAM).

This was achieved by declaring the ruling of the decree of February 2010, which allowed some 5,700 acres to be used for development, unconstitutional.

Panama: Tax Rule Declared Unconstitutional

January 2013

The Office of Administration agreed with the Chamber of Commerce in pointing out the unconstitutionality of the change in the method of paying income tax.

According to the Administration Office of Panama, the way that the regulation is applied does not meet public order reasons.

Importers Demand Lower Taxes for Used Cars

July 2013

Sellers of used cars in Costa Rica believe there is discrimination in the way the Ministry of Finance estimates import taxes on cars.

According to Jose Carballo, president of the Costa Rican Automotive Chamber, the industry complains that 52% is charged for new vehicles, while used cars which are over six years old are charged 79%.

Costa Rica: Income Tax Statement by Internet only

September 2011

Starting this year, taxpayers must use the EDDI software for filing income tax.

According to the website of the Ministry of Finance, the electronic tool (EDDI – Digital Processing of Tax Returns) allows taxpayers to submit the following tax forms
- Declaration of Income tax D.101

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