Tributación de los activos biológicos: gastos deducibles o capitalización en el activo
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| Auteur: | |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2026 |
| Description: | This essay reviews the concept of biological assets in accordance with IAS 41, the adoption of international financial standards by the Costa Rican legal system and their interpretation by the Tax Administration. In addition, the tax regulations related to biological assets and their application to specific cases are analyzed through administrative and judicial jurisprudence. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7800 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7800 |
| Mots-clés: | biological assets farm products single-harvest crops permanent crops depreciation capitalization of assets deductible expenses activos biológicos productos agrícolas cultivos de una sola cosecha cultivos permanentes depreciación capitalización de activos gastos deducibles |