LATEST PUBLICATIONS

2023 Declaration The objective of the declaration is to keep an updated registry of ultimate beneficial owners (UBO's) of all entities and legal arrangements. Applies to: All Legal entities and other legal arrangements domiciled in Costa Rica....

The rule to implement Law N°9996 for the "Attraction of Investors, Residents, and Retirees," which establishes the procedures and specifications for submitting an application for this new law in Costa Rica, was published in La Gaceta #34 on...

UPDATE 2023 The  Luxury Home Tax payment is due by January 15th, 2023. This tax applies to properties for residential purposes with constructions that exceed the value: 148,000,000.00 colones, (approx. US$250,000.00), in which...

MANDATORY TAX FILING FOR NON-ACTIVE OR INACTIVE ENTITIES. The Costa Rican Tax Administration declared a new extension for the mandatory tax filing for "non-active" or "inactive" entities. The new deadline is April 30th, 2023. “Inactive” or...

Appointments for renewal of DIMEX’s (“Documento de Idenficación Migratorio para Extranjeros") can be requested as of October 1th, 2022 The persons who have the DIMEX expired, and those who had the benefit of the automatic extension established...

The law to promote the attraction of workers and service providers that are carried out remotely, also known as “Digital Nomads Law”, was published since July 2021, but the regulation to implement it was formally signed by the President of Costa...