On June 3rd, the reform to the Labor Code was published in the Official Gazette, which created the Paternity License in Costa Rica. What does the reform consist of? The idea of this work license is that parents can share the responsibilities of caring for newborns. Workers must receive their full salary on leave days, […]

Is well known that thanks to the development and exponential growth of technologies, communications, and social relations, international commerce has had an impact on the commercial and labor world, Costa Rica is not the exception. Therefore, the need arises to find ourselves updated and advised on the matter in order to achieve success in the […]

On Friday, September 30th, 2022, the Joint Resolution was published on the application of Transitory II of Law No. 9428, tax law for legal entities. What does it regulate? The companies that were dissolved ex officio due to delinquency in the tax on legal persons that were collected from 2012 to 2015, the year in […]

On September 29, the General Directorate of Immigration and Immigration informed the public that DIMEX renewal appointments may be requested as of October 1st, 2022. Therefore, foreign persons whose DIMEX has expired and to whom the automatic extension is established in resolution No. DJUR-0197-12-2021-JM, published in the digital scope La Gaceta N.4 on January 10th, […]

The reform carried out through Law No. 10229 of May 5, 2022, modified the number of votes required to carry out certain actions in the condominiums; and through Executive Decree No. 43511 of February 8, 2022, a new chapter is introduced that regulates the possibility of affecting the Marine Concessions and Tourist Berths to the […]

A StartUp is known in Spanish as “Emerging Company”. In other words, a newly created company that, thanks to its scalable business model and the use of new technologies, has great possibilities of growing and, of emerging. This business modality has become increasingly popular over time because it goes hand in hand with the growth […]

Mental health is one of the social issues with the greatest impact today. Although it was a condition that was not given the necessary importance, with time, more awareness has been created, since, although many do not see it, this is an area of health like any other, a reason why one goes to a […]

Legislative status: First Debate Procedure. The Executive Power included within the call for Extraordinary Assemblies of the Legislative Assembly the project of the Law of the Independent Worker (Bill No. 21.434). It is known that an independent or self-employed worker is one or those individuals who carry out a job or develop commercial or industrial […]

In Costa Rica, there are three main special regimes, these are legal mechanisms that governments implement to encourage foreign direct investment, exportation, development, and revitalization of the economy of the countries. In our country, the institution in charge of the administration of these regimes is the Foreign Trade Promoter (PROCOMER) which are currently in force: […]

Salary, as the main obligation of the employer and an essential form of remuneration for the employee’s work, is an issue of constant concern for both parties within the employment relationship. First, we will proceed to explain the definition of salary and the different types or elements that exist. Pursuant to article 162 of the […]