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Resolución MH-DGT-RES-0015-2026

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Resolución MH-DGT-RES-0015-2026

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Quiz sobre Resolución MH-DGT-RES-0015-2026

Created by

J.Danilo Carrillo Alemán
J.Danilo Carrillo Alemán
Costa Rica

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Resolución MH-DGT-RES-0015-2026
 

Resolución MH-DGT-RES-0015-2026Online version

Quiz sobre Resolución MH-DGT-RES-0015-2026

by J.Danilo Carrillo Alemán
1

¿Cuál es la fecha exacta en la que entrará en vigor la resolución MH-DGT-RES-0015-2026?

2

¿Qué norma específica debe utilizarse para fundamentar la conciliación fiscal según el documento presentado por Hacienda?

3

Respecto a la obligatoriedad de aplicación, ¿quiénes deben aplicar obligatoriamente las "NIIF Plenas"?

4

¿Qué ocurre en caso de conflicto entre las NIIF y la normativa tributaria costarricense?

5

¿Cuál de los siguientes aspectos se menciona como una restricción en la nueva resolución?

Explicación

El documento establece claramente que la resolución entrará en vigor el 1 de enero de 2027, dejando sin efecto la anterior normativa de 2018

La resolución exige que la información para documentar las diferencias entre la base contable y fiscal se fundamente específicamente en la NIC 12 o la Sección 29 para PYMES.

La segmentación definida en la resolución establece que la aplicación de las NIIF Plenas es obligatoria exclusivamente para los Grandes Contribuyentes Nacionales.

Aunque las NIIF son el marco contable adoptado, el texto subraya que, ante cualquier conflicto, siempre tendrá prioridad lo dispuesto por la normativa tributaria costarricense.

La resolución introduce restricciones explícitas al considerar como gastos no deducibles los activos intangibles, incluyendo el derecho de llave y marcas

 
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