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[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...
[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...
[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...
[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...
[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...
[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...
[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,...
[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...
[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...
[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....
[vc_row][vc_column width="2/3"][vc_column_text] In April 2021, the Costa Rican Congress approved law 9977, "Ley de Impulso a las Marinas Turísticas y Desarrollo Costero," published in La Gaceta on April 23, 2021. This law has legally opened the door for international...
[vc_row][vc_column width="2/3"][vc_column_text]A year ago, Costa Rica approved Law 10.008, Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional, also known as the "Digital Nomads law." In July 2022, the reglamento was published,...