In order to provide a new and last opportunity for reactivation of those companies dissolved due to lateor lack of payment of the tax on legal persons (2012-2015), Bill Number 20749 entitled “REFORM” OF TRANSITORY II OF LAW N ° 9428, TAX TO LEGAL PERSONS, OF MARCH 21, 2017,” was presented and processed before the […]

In the month of December 2018, our President, Mr. Carlos Alvarado Quesada, signed a series of decrees and guidelines to guarantee the population of same-sex couples, the application for the Housing Bonus, as well as the equality and parity of their rights The decrees are already known, such as the recognition of gender identity in […]

[spacer height=”10px”] Costa Rica proposes that the Central Bank and the Commission promote competition and set a single percentage in the fees paid by businesses for accepting credit or debit cards The affiliation commissions in Costa Rica are, in their majority, superior to 4% without differentiating between credit and debit cards, while at an international […]

  The Ministry of Finance has decided to extend the deadline for payment and declaration of solidarity tax (Luxury Homes) to January 25. On January 10th, the General Directorate of Taxation, of the Ministry of Finance, communicated through its official page that the deadline to declare and pay the solidarity tax, without a surcharge, for […]

The tax on legal corporate, as indicated by the Ministry of Finance of Costa Rica, is a tax, which must be paid by all commercial companies, any branch of a foreign company or its representative, and any individual company with limited liability, that are registered or that they register in the Registry of Legal Persons […]

  For this year 2019 and by Decree No. 41434-MTSS published in the Official Gazette, it is established that, starting on January 1 and in force for one year, the private sector will have a salary increase of 2.96%, being of mandatory application for all the minimum wages that the decree establishes or for those […]

  In accordance with the provisions of Law No. 7509 “Tax Law on Real Estate”, it is established that the owners of real estate are in the taxes obligation to declare the value of their properties in the Municipality of the canton where the property is located. The tax is calculated based on the value […]

  The Solidarity Tax for the Strengthening of Housing Programs (ISO), or “tax on luxury homes”, as it is popularly known, has been ready to be paid since January 1 and the deadline to declare and pay ends January 15th. It must be paid by the owners of all the properties with values higher than […]

This past September 6th , the Congress of Costa Rica approved in the second debate the Agreement on Equal Opportunities and Treatment between male and female workers: workers with family responsibilities (Convention 156), through Law No. 9608, which was published December 5th of this year and that has already been approved by 44 different countries. […]

The bonus, as well as vacations, are an indisputable and inalienable right for workers in Costa Rica, and this is how the Act of Payment of the End of the Year Bonus to Workers of the Private Sector Companies, Law No. 2412, establishes and regulates everything regarding this “additional salary” that every employer must pay […]