Tributación de los activos biológicos: gastos deducibles o capitalización en el activo

Authors

  • Mariano Jiménez Zeledón Universidad de Costa Rica, San José, Costa Rica Author

DOI:

https://doi.org/10.15517/ragzv878

Keywords:

biological assets, farm products, single-harvest crops, permanent crops, depreciation, capitalization of assets, deductible expenses

Abstract

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.

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Published

2026-05-09

Issue

Vol. 156 (2021)

Section

Artículos

License

Creative Commons License

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How to Cite

Tributación de los activos biológicos: gastos deducibles o capitalización en el activo. (2026). Revista De Ciencias Jurídicas, 156(o), 1-13. https://doi.org/10.15517/ragzv878