PUBLICATIONS

Important update from the Costa Rican Tax Administration: The current digital tax platform (ATV) will be shut down at midnight on July 18, as part of the transition to a new system called TRIBU-CR, which is scheduled to go live on August 4,...

On May 30, 2025, the Directorate of the Registry of Legal Entities issued Directive No. DPJ-002-2025, which was published in La Gaceta No. 98. Law implementation: This directive is in accordance with Law No. 10597, which amends Article 18,...

2025 Declaration: To ensure regulatory compliance, all entities and legal arrangements must maintain an up-to-date registry of their Ultimate Beneficial Owners (UBOs) and submit the required declaration. Who Must Comply? All legal entities and...

A recent legislative proposal (bill of law) in Costa Rica aims to address the issue of tourists who repeatedly exit and re-enter the country—commonly known as “border runs”—to extend their stay beyond legal limits.   The bill seeks to close...

As we approach the new year, knowing the obligations that await your entities and properties in Costa Rica in 2025 is essential. To ensure a smooth and compliant year, please take note of the following important reminders: 1. Corporate Tax:...

On October 21, 2024, the Congress approved, in the second debate, file No. 23929, which aims to add a new section to Article 69 of the Labor Code. With this change, it is intended to establish paid leave for the death of family members of...