Diego Aguilar
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Diego Aguilar

The ABC on Capital deriving from Real Estate
PropertyReal Estate

Pursuant to a tax reform introduced by Law No. 9635 (the Law for Strengthening Public Finances) on Law No. 7092 (Income Tax Act) on December, 2018, the Capital Income Tax was introduced to the Costa Rican tax system. In light of that, and according to the aforementioned law, there are three basic

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