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HMRC internal manual

Double Taxation Relief Manual

From:
HM Revenue & Customs
Published
20 May 2016
Updated:
15 May 2026 - See all updates

DT5201 - Double Taxation Relief Manual: Guidance by country: Costa Rica: Admissible taxes and unilateral relief

Admissible in principle for unilateral relief

Income tax (impuesto sobre la renta).