{"id":19661,"date":"2025-12-15T15:11:02","date_gmt":"2025-12-15T21:11:02","guid":{"rendered":"https:\/\/www.prospectiva.com.mx\/?p=19661"},"modified":"2025-12-15T15:11:04","modified_gmt":"2025-12-15T21:11:04","slug":"declaracion-resumen-de-retenciones-nueva-obligacion-antes-del-cierre-de-2025","status":"publish","type":"post","link":"https:\/\/www.prospectiva.com.mx\/?p=19661","title":{"rendered":"Declaraci\u00f3n resumen de retenciones: nueva obligaci\u00f3n antes del cierre de 2025"},"content":{"rendered":"\n<p>El <strong>Ministerio de Hacienda de Costa Rica<\/strong>, a trav\u00e9s de la <strong>Direcci\u00f3n General de Tributaci\u00f3n<\/strong>, inform\u00f3 sobre la <strong>habilitaci\u00f3n del formulario 299 \u2013 \u201cDeclaraci\u00f3n resumen de retenciones impuestos \u00fanicos y definitivos\u201d<\/strong>, aplicable al per\u00edodo <strong>enero a agosto 2025<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"819\" height=\"1024\" src=\"https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-819x1024.png\" alt=\"\" class=\"wp-image-19663\" style=\"aspect-ratio:0.8000500031251954;width:579px;height:auto\" srcset=\"https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-819x1024.png 819w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-240x300.png 240w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-768x960.png 768w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-1229x1536.png 1229w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-1639x2048.png 1639w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/12\/image-4-scaled.png 2048w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><\/figure>\n\n\n\n<p>De acuerdo con la resoluci\u00f3n <strong>MH-DGT-RES-0042-2025<\/strong>, desde <strong>septiembre 2025<\/strong> las declaraciones que antes se presentaban anualmente en <em>D-152 (Declara7)<\/em> deber\u00e1n realizarse <strong>mensualmente en el sistema TRIBU-CR<\/strong>.<\/p>\n\n\n\n<p>El formulario ya est\u00e1 disponible en el apartado \u201cDeclaraciones Eventuales\u201d y deber\u00e1 presentarse <strong>a m\u00e1s tardar el 31 de diciembre de 2025<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Ministerio de Hacienda de Costa Rica, a trav\u00e9s de la Direcci\u00f3n General de Tributaci\u00f3n, inform\u00f3 sobre la habilitaci\u00f3n del formulario 299 \u2013 \u201cDeclaraci\u00f3n resumen de retenciones impuestos \u00fanicos y definitivos\u201d, aplicable al per\u00edodo enero a agosto 2025. De acuerdo con la resoluci\u00f3n MH-DGT-RES-0042-2025, desde septiembre 2025 las declaraciones que antes se presentaban anualmente en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":19662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[437,49,102],"tags":[],"class_list":["post-19661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-437","category-actualizacion","category-costa-rica"],"_links":{"self":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19661"}],"version-history":[{"count":1,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19661\/revisions"}],"predecessor-version":[{"id":19664,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19661\/revisions\/19664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/media\/19662"}],"wp:attachment":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}