To have movable and immovable capital taxed under the corporate income tax regime, taxpayers must have at least one employee that meets certain conditions.If a taxpayer no longer has an employee that meets the conditions, the taxpayer must register for the tax on capital income regime.On 17 August 2023, Costa Rica's Tax Authority published, in the Official Gazette, Resolution No. MH-DGT-RES-0018—2023, which establishes the requirements for declaring income from movable and immovable capital under the corporate income tax regime.Taxation of income from movable and immovable capitalUnder the Income Tax Law Regulations, taxpayers may choose to have their income from movable...