PUBLICATIONS

Cordero & Cordero had originally inform that the deadline for the Transparency and Final Beneficiaries declaration was April 30th, 2024. We hereby inform you that this deadline has been extended until July 31st, 2024. The purpose of such...

In the latest issue of La Gaceta #80, dated May 7th, 2024, a notable amendment to Article 91 of the Transit Law has been introduced, aimed at streamlining the process for foreign drivers to use and homologate their driver's licenses in Costa...

As we approach the new year, knowing the obligations that await your entities and properties in Costa Rica in 2024 is essential. To ensure a smooth and compliant year, please take note of the following important reminders: 1. Corporate Tax...

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...

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 case, the value of...