In Costa Rica every year both corporations and real estate owners must comply with several obligations in relation to tax returns. In ERP Lawyers we have prepared a calendar with the obligations of Corporations and Real Estate Owners in Costa Rica for this year 2022. January i. Payment of corporate income tax Every year this […]

A testament is the way in which a person wishes his or her property to be inherited, once he or she dies, and is made in a public deed; the testator can inherit the following to relatives, friends or acquaintances: – Properties – Money – Vehicles – Works of Art – Jewelry – Business – […]

For many people, the adoption process in Costa Rica can be a bit complex, since it involves several stages that must be carried out in an orderly manner, in order to comply with all the requirements mentioned in our regulations. The institution in charge of overseeing, initially, the adoption process is the Patronato Nacional de […]

An exequatur process is one that seeks a judicial decision that makes a resolution issued by a foreign court legally enforceable or executable in our country. The Chambers of the Supreme Court of Justice will be in charge of resolving these processes, according to the corresponding matter; for example, in family matters, they correspond to […]

As indicated in the title of this article, within the process of alimony there are two benefits to which the persons obliged to pay alimony have access, when some special circumstance arises (loss of work, illness, disability or temporary decrease in income) and the person is unable to make the payment of the fixed installments […]

As from January 1, the tax on legal entities for the current year began to be collected. The corporations obliged to pay this tax will have until the 31st of this month to comply with the payment, without interest or fines. For this 2022 there was no variation in the parameter used to calculate this […]

As we have commented in previous articles, our legislation contemplates several types of mortgages (common, legal and mortgage bonds). In this article we will refer to the legal mortgages derived from condominium obligations, since it seems fundamental that you are aware of the importance of keeping up with the payment of installments and their consequences. […]

The precautionary measures are those that the judge must impose prior to the final judgment, because if the measures were taken until the final judgement, there could be a situation that causes damage to any of the parties, due to how long it takes all the process to be finished. The use of this procedural […]

On December 22nd, 2021, Decree Number 43375-H was published in the Gazette Number 288, which updates the salary, income, and tax credit tax brackets as of January 1, 2022. The update brings with it an adjustment of 2.50%, so it would be as follows, as of the date indicated above: WAGE TAX:  Ammount  Tax (%) […]

As COVID-19 continues to spread, investors in Real Estate are scrambling to protect their assets and investments. The health crisis has caused tremendous uncertainty, which is confirmed by the decrease in production and economic activities. There is no doubt that the markets in Costa Rica are being strongly affected and a recession is no longer […]