Costa Rica Publishes Resolution on Tax Residence and Issuance of Residence Certificates

On 19 February 2019, Costa Rica's Ministry of Finance published Resolution DGT-R-065-2018, which was first published in the Official Gazette on 4 February 2019 and provides rules on the determination of tax residence and the issuance of residence certificates. The Resolution is in line with Decree 41274-H of 2018 on domicile, and includes that the following are considered to have their tax (fiscal) residence in Costa Rica:

• Individuals in the following cases:
  • Those that remain in the country…