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*UPDATE - we have been receiving many messages regarding the status of the Digital Nomad visa.   At this time there still has been no movement from the Government to finalize the process and enable interested parties to apply.   As soon as we receive any news

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We all have experiences we can share regarding landlords. Some are good and we have had no complaints during our tenancy, and yet we also have experience of, or know of, the landlord from hell. The good news in Costa Rica is that the law

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A recent change in customs procedures took place back on March 11th. We will review the changes and explain how they might affect you. Back in 2008, Costa Rica signed an international agreement known as “CAUCA” for its acronym in Spanish (Central American Uniform Customs Code). However, for it

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It has been a year and a half since the Registry of Transparency and Final Beneficiaries (RTFB) was enforced as a mandatory requirement for corporations in Costa Rica. A lot of water has flowed under the bridge since then, especially when it comes to people trying

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After multiple adjustments, this 2021 the Registry of Transparency and Final Beneficiaries (RTBF) must be submitted by the obligated parties. It consists of a computer system developed by the Central Bank of Costa Rica, which allows legal entities and other legal structures, trusts, third-party resource

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Originally, assets belonging to inactive companies were to be declared by March 2021 using form D-135, also known as "Asset Declaration for Inactive Legal Persons," but the required form changed and now it is form D-101 that should be used to present the declaration of

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If you own a business or work as an independent professional, consider that last December 1st, all products, and services charged with the VAT need to include its corresponding CAByS (Catalog of Goods and Service) code when billing. The CAByS, or Catalog of Goods and Services,

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Read this article in Spanish here. The D-151 is an annual information return. It must be submitted by all natural or legal persons (companies) required to file the income tax return, regardless of whether they are public limited companies, corporations, foundations, etc. and regardless of whether

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Registry of Transparency and Final Beneficiaries, better known in Spanish as “Registro de Transparencia y Beneficiarios Finales” (RTFS or RTBF). According to the government, the Transparency and Final Beneficiary Registration deadline has been extended. The process is a new corporate obligation that entered into effect on September

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