Costa Rica has published Resolution DGT-R-0032-2020, which sets out the procedures for processing taxpayer requests for an increase in the maximum deduction limit for net interest expenses. Such requests may be made in relation to the restriction on the deduction of interest expense that was introduced as part of Law No. 9635 of 3 December 2018. Under this restriction, interest on non-bank loans is limited to 20% of EBITDA, although a transitional limit of 30% was provided that is reduced by…