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Documentation Index

Fetch the complete documentation index at: https://mintlify.com/Acevedo26/FiscalHost-Inteligente-CR-/llms.txt

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Before every tax filing deadline, you need accurate, up-to-date reports that reflect your rental income, deductions, and computed tax obligations. FiscalHost Inteligente CR compiles the transaction data you have registered, applies the appropriate tax rules, and produces ready-to-use reports in PDF and CSV formats. These reports serve both as the source of truth for filling in your ATV declarations and as archival records for potential Hacienda audits.

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When to Generate Reports

Tax ObligationReport NeededTypical Filing Deadline
Monthly IVA (D-104)Reporte Mensual IVALast business day of the following month
Annual income tax (D-101)Reporte Anual de RentaDecember 15
Withholding summary (D-151)Detalle de IngresosFebruary 28 (if applicable)
Internal review / auditResumen de Deducciones + Detalle de IngresosAs needed
Generate each report at least two business days before the filing deadline so you have time to verify figures and correct any discrepancies before submitting to ATV.

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Types of Reports

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Reporte Mensual IVA

Used to populate the D-104 (Declaración Jurada del Impuesto al Valor Agregado). This report summarizes, for a single calendar month:
  • Total gross rental income subject to IVA
  • IVA repercutido (13% applied to gross income)
  • IVA soportado (credits from qualifying purchases)
  • Net IVA payable, broken down by property
  • A transaction-level detail log with dates, reservation IDs, and amounts

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Reporte Anual de Renta

Used to populate the D-101 (Declaración Jurada del Impuesto sobre las Utilidades). Covers the full fiscal year (October 1 – September 30) and includes:
  • Total gross rental income per property
  • Categorized deductible expenses with document references
  • Net taxable income (renta neta imponible)
  • Computed income tax at the applicable rate
  • Pagos a cuenta credited against the liability
  • Final balance payable or in favor

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Detalle de Ingresos

A period-by-period income breakdown useful for month-by-month reconciliation, D-151 preparation, or sharing with your accountant. Each row in the report corresponds to one reservation and shows:
  • Check-in and check-out dates
  • Property name and cadastral number
  • Platform, guest name (if available), and reservation ID
  • Gross amount in original currency
  • Exchange rate applied (if USD)
  • CRC equivalent
  • IVA amount included

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Resumen de Deducciones

A summary of all recorded deductible expenses for the selected period. Columns include:
  • Date of expense
  • Supplier name and cédula
  • Electronic invoice number (consecutivo de factura electrónica)
  • Expense category (maintenance, commissions, depreciation, etc.)
  • Amount in CRC
  • IVA paid (soportado) eligible for credit

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Generating a Report

1
Select the report type and period
2
Navigate to Reportes → Generar Reporte. In the dropdown Tipo de Reporte, choose one of:
3
  • Reporte Mensual IVA
  • Reporte Anual de Renta
  • Detalle de Ingresos
  • Resumen de Deducciones
    • 4
    Then set the período: select a single month for IVA reports, or a full fiscal year for Renta reports. For the Detalle de Ingresos, you can specify any custom date range.
    5
    Review the computed values
    6
    Click Vista Previa. FiscalHost Inteligente CR displays the full report in-screen before export. Check the following carefully:
    7
  • Ingresos totales match your bank statements and platform payout histories.
  • IVA repercutido equals gross income × 0.13 for each month.
  • Deducciones are only listed for expenses with uploaded electronic invoices.
  • Pagos a cuenta appear with their payment dates and receipt numbers.
    • 8
    If you find a discrepancy, click Editar Transacciones or Editar Gastos to correct the underlying data, then return to Reportes → Generar Reporte and re-run the preview.
    9
    Before clicking Exportar, cross-reference the Ingresos totales figure with your bank account deposits and platform payout summaries for the same period. Airbnb and Booking.com both provide monthly earning statements in their host portals — use those as your independent verification. A difference of more than 1% warrants investigation before filing.
    10
    Export PDF or CSV
    11
    Once you are satisfied with the figures, click Exportar and choose your format:
    12
  • PDF — formatted report suitable for filing reference, accountant sharing, and audit archive.
  • CSV — raw data suitable for importing into accounting software, performing further analysis, or uploading to your accountant’s system.
    • 13
    The exported file is automatically named with the report type and period (e.g., reporte-iva-2026-06.pdf, renta-anual-2025-2026.csv) and saved to Reportes → Historial de Reportes.
    14
    Use the report on the ATV portal
    15
    Log in to ATV – Administración Tributaria Virtual and navigate to the corresponding declaration form:
    16
  • D-104 for monthly IVA — enter the figures from your Reporte Mensual IVA (IVA repercutido, IVA soportado, net payable).
  • D-101 for annual income tax — enter gross income, total deductions, net taxable income, pagos a cuenta, and final tax due from your Reporte Anual de Renta.
    • 17
    ATV does not accept file uploads for these declarations; you must manually transcribe the values from your FiscalHost report into the ATV form fields. The labeled sections on the FiscalHost PDF correspond directly to the field numbers on the D-104 and D-101 forms.
    18
    Archive the report
    19
    After filing, return to Reportes → Historial de Reportes and mark the report as Declarado by clicking the checkmark icon next to the entry. Enter the número de confirmación provided by ATV upon successful submission. This links your FiscalHost record to the official filing and makes it easy to locate during an audit.

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    What Each Report Contains

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    D-104 Reference Map

    Report SectionD-104 FieldDescription
    IVA RepercutidoCasilla 23Total IVA collected on rental income
    IVA SoportadoCasilla 28Total IVA credits on qualifying purchases
    IVA Neto a PagarCasilla 45Net amount remitted to Hacienda
    Ajustes y notas de créditoCasilla 31Adjustments for refunded bookings

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    D-101 Reference Map

    Report SectionD-101 FieldDescription
    Ingresos brutosLínea 1Total gross rental income for the fiscal year
    Costos y gastos deduciblesLínea 16Total allowable deductions
    Renta neta imponibleLínea 20Net taxable income
    Impuesto determinadoLínea 28Tax computed at applicable rate
    Pagos a cuenta acreditadosLínea 35Quarterly advance payments
    Impuesto a pagar / a favorLínea 40Final balance

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    Storing and Archiving Reports

    Costa Rican tax law (Código de Normas y Procedimientos Tributarios, Article 109) requires taxpayers to retain accounting records and supporting documentation for a minimum of 5 years from the date of each declaration. Store your exported PDFs and CSVs in a secure location — both locally and in a cloud backup. FiscalHost Inteligente CR’s Historial de Reportes serves as an in-app archive, but you should also maintain an independent backup in case of system access issues.
    All generated reports are stored in Reportes → Historial de Reportes with the following metadata:
    • Report type and period covered
    • Generation date and time
    • User who generated the report
    • Declaration confirmation number (if marked as filed)
    • File download links (PDF and CSV)
    Reports can be filtered by year, type, or property and downloaded at any time for sharing with an accountant, a bank, or a Hacienda auditor.

    Módulo de Reportes

    Full reference documentation for the Reports module, including custom report builder options and bulk export.

    Gestión de Alertas

    Configure deadline alerts so you are notified in advance of every D-104 and D-101 filing date.

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