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

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

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