Article 6 of Law 7092 establishes that the following income items are excluded from the income tax base:
- Contributions to the capital of a company, both in cash and in kind.
- Revaluation of fixed assets.
- Profits, dividends, company´s participations or any other form of distribution of benefits paid to a taxpayer, as well as stock dividends converted into stock shares of the company.
- Profits arising from contracts or negotiations regarding assets or capital located abroad, regardless of whether these were passed or executed, totally or partially, within Costa Rica.
- Capital gains deriving from the disposal of movable or immovable property, provided that the disposal of this type of goods is not an habitual transaction.