Countries › Costa Rica › Guide › 15. Exiting › Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure

Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure

Last verified: 2026-10-30 · Status: Stable

A company that stops its activity must deregister with the tax administration within one month or face a fine of half a salario base per month up to three salarios base, and the tax administration can deregister it of its own motion. Documents cannot be registered in the mercantile registry unless the entity is current with the CCSS, and arrears in the tax on legal entities block certifications and filings. Pending obligations survive deregistration for the limitation period, which is four years, or ten for unregistered taxpayers, fraudulent returns or returns never filed.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. The salario base for 2026 is ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Tax deregistration after ceasing activity	1 monthDE 38277 art. 24, as of 2026-10-30 · in force
Fine for late deregistration per month	0.5 salario baseCNPT art. 78, as of 2026-10-30 · in force
Tax limitation period	4 yearsCNPT art. 51, as of 2026-10-30 · in force
Extended limitation (unregistered, fraudulent or no return)	10 yearsCNPT art. 51, as of 2026-10-30 · in force

The rule

1. Taxpayers that cease their lucrative activities or stop carrying out the taxable event must deregister within one month of ceasing, otherwise committing the infraction in CNPT art. 78; pending obligations and proceedings survive deregistration during the limitation period.Decreto Ejecutivo 38277, Reglamento de Procedimiento Tributario, as amended by DE 39673, art. 24, 2016-01-28 official text · verified 2026-10-30

2. When the tax administration finds that a taxpayer stopped activity without deregistering, it deregisters it of its own motion, without prejudice to penalties.Decreto Ejecutivo 38277, art. 28 and art. 31, 2014-03-07 official text · verified 2026-10-30

3. Omitting the declaration of registration, deregistration or change of legal representative or fiscal domicile within the deadline is fined 50% of a salario base per month or fraction, up to three salarios base.
Cost to do it: ₡231,100 (US$508.11) per month in 2026, capped at ₡1,386,600 (US$3,048.68).Ley 4755, Código de Normas y Procedimientos Tributarios, as amended by Ley 7900, art. 78, 1999-08-03 official text · verified 2026-10-30

4. The tax administration's power to assess and collect prescribes in four years, extended to ten for taxpayers not registered, who filed returns qualified as fraudulent, or who did not file; the term runs from the first day of the month after the tax was due.Ley 4755, Código de Normas y Procedimientos Tributarios, art. 51 and art. 52, 2016-12-14 official text · verified 2026-10-30

5. To register any document in the mercantile registry, a legal entity must be registered as employer where applicable and current with CCSS obligations, except documents issued by courts; a payment arrangement that is being honoured counts as current.Ley 17, Ley Constitutiva de la CCSS, as amended by Ley 8909, art. 74(2) and art. 74 bis, 2011-02-08 official text · verified 2026-10-30

6. The registry may not issue certifications of legal standing or register any document in favour of entities in arrears with the tax on legal entities; arrears constitute a preferential legal mortgage or pledge on the entity's real estate or movables.Ley 9428, art. 5, 2017-03-21 official text · verified 2026-10-30

7. Companies dissolved and later reinstated under Ley 10255 must also file beneficial ownership returns for the periods while dissolved.Resolución conjunta MH-DGT-RES-0020-2024, art. 10, 2024-09-17 official text · verified 2026-10-30

8. Books are kept until five years after the business closes; correspondence and vouchers for five years from their dates.Ley 3284, Código de Comercio, art. 234(d), 2012-09-10 official text · verified 2026-10-30

Worked example

A company stops operating on 31 March 2026, so deregistration is due by 30 April 2026; it files on 30 October 2026, six months late. The fine is 50% of ₡462,200 for each of six months, ₡1,386,600 (US$3,048.68), which is also the three salario base cap.

Step by step

File final VAT and income returns and pay withholdings.
Deregister within one month of ceasing activity.
Pay CCSS through the last payroll and obtain current status.
Pay the tax on legal entities for every year the entity stays registered.
Archive books for five years after closing and keep an address for notices during the limitation period.

Common traps

Deregistering does not end audits; the four or ten year window still runs.
A forgotten year of the tax on legal entities blocks the dissolution deed at the registry.

Sources

← Closing a business in Costa Rica and the workforce: notice, cesantía up to eight years, vacations and aguinaldo, and the labor privilege in liquidationDormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years →

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