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Gloriana Fajardo 15POSTS

gfajardo@outlierlegal.com

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What is a survey review?   A survey review is the process through which the information found on the survey of a particular property is compared

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faq wills

When it comes to assets and family, wills come to mind. Some of you made us frequent questions about this legal figure and this

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This an update of the general guidelines issued by the Department of Health for condominiums in response of the COVID 19 pandemic. This is applicable

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getting married in costa rica

Costa Rica is certainly a beautiful place that comes into mind when considering ideal locations to get married. It is most definitely a country rich in natural resources, from

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DNR order

Do not resuscitate orders, or DNRs, are requests made to the health care providers not to engage in cardiopulmonary resuscitation (CPR) should the heart of their loved

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Trusts As A Means Of Estate Planning

Same as wills, testamentary trusts include the people who will receive your assets after you die, allowing you to freely manage them while you are alive. Unlike wills, trusts require

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4th Version Of The General Guidelines For Condominiums Due To Health Alert Triggered By Coronavirus (Covid-19)

On April 7th, 2020, the Ministry of Health published the latest version of these guidelines applicable to commercial and residential condominiums, as part of

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RENTALS MORATORIUM PROPOSAL

Last April 7th, Irene Campos, the Housing Minister submitted a bill for the consideration and discussion of the senators. This bill proposes three types

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Several bills are being discussed by the Costa Rican senators right now which are looking to suspend or reduce the municipal property tax collections, as part of the measures to help those affected by the sanitary emergency of the new coronavirus. Some of these bills propose to allow taxpayers to access a moratorium, or a decrease from 25% and up to 50% in taxes, fees, services, and other municipal charges. The legislator María José Corrales, for instance, proposes that such reduction of 50% in the taxes collected by the municipalities, should apply to those quarters of 2020 that will be defined by municipal agreement, only to benefit those taxpayers who are up to date with their municipal property taxes, and that should be granted to periods that have not been endorsed by the union of local governments. Moreover, as also proposed by that same bill, a total or partial remission of the surcharges, interest, fines, and other charges for penalties owed in municipal charges should be granted. Such a measure would apply in the period from the first quarter of 2020 to the closing of the second quarter of the current year. And in order to be eligible for special reduction or tax condonation benefits, the taxpayer must be subscribed to a commercial license and should be up to date with the payments corresponding to the last quarter of 2019. On the other hand, this past Tuesday March 31st, a bill was introduced by the senators which proposes that the municipalities grant a moratorium, which would allow to transfer the dates of tax payments until April 2021. This would, help as these senators mentioned, “to guarantee that workers, entrepreneurs, and merchants, in their communities, have options that would allow them to face their commitments to the municipality”. In addition, the National Union of Local Governments (UNGL), which is the organization that represents municipalities as a group, announced that they will also present their own proposal on the matter. As informed by them, “they have tried to agree with the entire municipal system on a bill that tries to specifically benefit the taxpayer, through direct benefits that they could receive in terms of permits, licenses, and the different contributions that they carry out with each one of the local governments”. According to the UNGL, for them the most important thing is not to affect some of the essential services such as waste collection, safety issues, water, track cleaning, and additional services. For now, as mentioned, all of these options are being discussed, so we would need to wait and see what is the final decision on the matter.

Several bills are being discussed by the Costa Rican senators right now which are looking to suspend or reduce the municipal property tax collections,

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March 27th version of the General guidelines for Condominiums

On March 27th, 2020, the Department of Health published the latest version of the guidelines applicable to commercial and residential condominiums, as part of the

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