On March 13, resolution MH-DGT-ICD-RES-0005-2024 was published, which modifies Transitional provision X of the Joint General Scope Resolution for the Registry of Transparency and Final Beneficiaries, [in Spanish: Resolución Conjunta de Alcance General para el Registro de Transparencia y Beneficiarios Finales], N° DGT-ICD-R-06-2020, of March 26, 2020, and its amendments, which indicates that individuals are obligated to submit a general declaration for the 2024 period, and as such, they must submit it from July 01, 2024 until July 31, 2024.  For the following periods, they must submit a return every year in April, pursuant to Article 6, from the above-mentioned resolution. 

See:

https://jadelrio.com/storage/Boletines/CostaRica/BoletinCR/Resolucion/MH-DGT-ICD-0005-2024.pdf

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