We are proud to share exciting news—news that fills us with both enthusiasm and gratitude: Mercedes Sancho joins Quatro Legal as a new partner. Mercedes has more than 25 years of experience in the legal field, standing out particularly in corporate law, maritime zone...
Costa Rica 2026: A Year to Live Better and Invest with Confidence
By Manfred Peters, GM Attorneys at Law As we step into 2026, Costa Rica once again rises to the top as one of the world’s most desirable destinations for those seeking a safe, inspiring place to live — and a market offering solid, long-term investment...
Is conducting a New Assessment for Home Luxury Tax in 2025 crucial?
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text] Yes, in 2025, it must be performed, but what is the so-called "Home Luxury Tax? The "HOME LUXURY TAX," Impuesto Solidario para el Fortalecimiento de...
Sustainable Construction Regulations in Costa Rica
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text]By Alina Guzman, GM Attorneys. Costa Rica is known worldwide for its environmental commitment and sustainable development. One way the country is...
What You Need to Know About the Mandatory Declaration for 2024
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text]A new Resolution MH-DGT-ICD-RES-0005-2024, published in “Alcance N. 53”, modifies the General Scope Joint Resolution for the Transparency and Final...
Delinquent property owners in a Condominium
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text]A condominium property regime, commonly referred to as a condominium or condo complex, is a type of real estate ownership where individuals own...
Agricultural Parcels (property subdivision)
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text]Agricultural Parecels (property subdivision) The “Reglamento de Fraccionamiento y Urbanizaciones” (Fractionation and Urbanization Regulations) of the...
Costa Rica approved a Tourist Visa Extension for visitors from 60 countries
[vc_row][vc_column width="3/4" css=".vc_custom_1691013008333{background-color: #f9ecc5 !important;}"][vc_column_text]As part of a plan for recovery in the tourist industry, the Costa Rica Government approved the executive decree N° 44187-MGP, which entered into effect...
Low Environmental Impact Projects
[vc_row][vc_column width="2/3"][vc_column_text] New legal regulations will soon be in force to simplify requirements of Costa Rica’s National Environmental Technical Secretariat (SETENA) for new projects, businesses, and low-impact private developments. On February 8,...
New Law 9996 Regulation to Attract Investor, Annuitant and Pensioner Residents
[vc_row][vc_column width="2/3"][vc_column_text]A new legal regulation applies to the tax exemptions for Costa Rican residency subcategories of investor, annuitant and pensioner. Executive Decree N° 43926 -MGP-H-TUR, the regulation of Law 9996, was published in the...
Update: Tax Declaration of Inactive Corporations
[vc_row][vc_column width="2/3"][vc_column_text]A new form is being introduced for filing the annual tax declaration of inactive corporations in Costa Rica. As advised in a November 2022 Howler article, Costa Rica’s tax authority, Ministerio de Hacienda, has extended...
Medical Marijuana and Hemp Legalized in Costa Rica
[vc_row][vc_column width="2/3"][vc_column_text]Costa Rica has legalized hemp production and commercialization, as well as cannabis for medicinal and therapeutic purposes. This article provides an overview of what this means and the steps involved for those eligible....












