Q COSTA RICA — If you believe the fiscal value or tax value of your vehicle is higher than its actual market price, you can request a review from the Ministry of Finance—potentially allowing you to pay less for your 2027 Marchamo.
For several years, taxpayers have had the option to challenge the value assigned to their vehicles by the Ministry of Finance, thereby reducing the vehicle property tax included in the Marchamo.
To request an adjustment, owners can access the TRIBU-CR “Virtual Office” (OVi) or visit the tax office nearest to their registered tax address in person.
The process requires you to explain why the assigned value does not reflect the vehicle’s true market price and to provide supporting evidence.
This specific tax accounts for 58% of the total Marchamo cost.
Acceptable documentation includes screenshots of listings for similar vehicles on various sales platforms, as well as photographs and other materials that help demonstrate the vehicle’s commercial value.
Additionally, the taxpayer must submit a signed formal claim.
Furthermore, if a taxpayer submits a claim electronically—via the virtual office—they must possess a current, updated version of the cedúla—national identity card (the newer type that includes a unique serial number). Older versions of the cedúla cannot be used for this process, as the system requires a serial number—found only on the newer identity documents—to create a user account in the tax authority’s virtual office.
The step-by-step process for filing a claim
1. Visit the Ministry of Finance (Hacienda) website. Access via the following link: https://www.hacienda.go.cr/TRIBU-CR.html. The website is in Spanish.
- Once on the portal, go to the Virtual Office (OVi). If you do not already have an account, you will need to create one.
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Select the appropriate procedure: “Revisión del Valor Fiscal y del Impuesto sobre la Propiedad de Vehículos Automotores, Embarcaciones y Aeronaves (Marchamo 2027)”.
In the platform’s menu, navigate to the “Expediente” section and select the option: “Revisión del Valor Fiscal y del Impuesto sobre la Propiedad de Vehículos Automotores, Embarcaciones y Aeronaves (Marchamo 2027).”
- Explain the reasons for your request
You must detail why you believe the fiscal value assigned to your vehicle does not correspond to its market value.
In this section, you must attach supporting evidence for your claim, as well as a signed document explaining the reasons for your request.
- Submit the claim
Once you have completed the required information and attached the necessary documents, submit your request to the Tax Administration.
The Ministry of Finance will review the case to determine whether an adjustment to the vehicle’s fiscal value—and, consequently, its property tax—is warranted.
- Await the resolution
The Tax Administration will analyze the submitted documentation and notify you of the outcome. This process can take from weeks to months.
Lower taxes, according to the Ministry of Finance
The collection of the 2027 Marchamo includes changes to the property tax on vehicles. According to data from the Ministry of Finance, 56% of the vehicle fleet registered in the Public Registry will be subject to the same property tax amount as last year, while 42% will pay a lower amount.
For vehicles more than 15 years old, the tax amount remains unchanged, whereas for newer vehicles, a depreciation schedule is applied based on the model.
Furthermore, for the first time, 37,906 electric vehicles will be required to pay 100% of the property tax, as the exemptions previously granted to them have now expired.
In total, more than 2 million owners will be required to pay the vehicle circulation fee for 2027.