Today the country borders are just for the real world, and in my opinion everyday we are living more in a virtual than a real world. Many year ago, when we planned to visit another country, the trip preparation was a big work, because if you were not physically, then all the operation in the firm stopped.
Today, every time i fly i m “out ” just during the flying time, as soon as i landed, we are back in touch, and everything works great, doesn’t matter if you are here in Costa Rica, or in Daytona beach in flip flops !!!
Well, This happen with the companies and its taxes, more and more clients asked me about tripartite structures where for example a Costa Rican Corporations is selling services in US, for Italy clients, you can see here, that you can get the benefits of each country, a good human resources from a country, a good customer in the other, and a perfect tax treatment in the other.
In our case, Costa Rica has a territorial taxation structure, not a global taxation, then, in those cases where the incomes comes from products sold or services provided outside the country, those incomes are not consider as an income or profit taxable.
In the past this structure were used just for the biggest corporation but today is simple and fast. we are glad to provide more information, just contact us.-
Estimado jose lorenzo, debe de considerar donde se desarrolla la actividad, si es en Costa Rica, parcial o totalmente. Existen varias resoluciones en la Administración Tributaria, que resuelven el problema. Segun lo que usted me informa, es posible que si bien el servicio no se brinda en Costa Rica, el “servicio de facturación” si se desarrolla en Costa Rica, y por ese servicio esta sujeto a impuesto de renta.
Tengo una duda. En mi caso tengo un cliente en canada que mis ventas son asesoria informatica, le facturo por horas de servicio. Por otro lado tengo un proveedor de lo mismo en marruecos (mano de obra a menor costo).
Si abro en Costa Rica una sociedad. Esta sociedad le factura a mi cliente en canada y le paga a mi proveedor en marruecos. En este caso tengo que pagar impuestos por las ganancias generadas en costa rica?
Aclaracion, este proveedor da su servicio directamente a mi cliente via VPN Server desde Marruecos.