
Clarity, Transparency,Legal Certainty
Exclusive boutique legal services in real estate, foreign investment, corporate and immigration.
Since 1978, GM Attorneys has guided high-net-worth clients through real estate, foreign investment, and immigration in Costa Rica. We were the first firm to make the coast our home, not a branch — and that presence still sets us apart.
A premium boutique firm rooted in Guanacaste and San José. We combine local insight with decades of experience to deliver personalized, precise legal counsel to investors and buyers who expect nothing less.
What sets us apart
A boutique firm is measured by its judgment, not its size. For over four decades we have earned the trust of investors and buyers who chose Costa Rica — pairing the reach of an international practice with the closeness only a local partner can offer.
Commitment
“GM Attorneys is exceptionally responsive, combining outstanding professionalism with a genuinely personal approach. Their team is knowledgeable, approachable, and a pleasure to work with. They make complex legal matters feel manageable while ensuring clients feel supported and confident throughout the process.”
Integrity
“What stands out most about GM Attorneys is the integrity of their team. Every recommendation and every action is guided by a genuine commitment to doing what is right and in the best interests of their clients.”
Excellence
“One of the greatest advantages of working with GM Attorneys is their strong local presence. Their team is accessible, engaged, and genuinely connected to the communities they serve. Clients can meet with them personally, fostering trust and confidence while benefiting from legal counsel that combines local insight with extensive experience.”

Residential and Commercial Real Estate
Comprehensive legal counsel for residential and commercial real estate transactions in Costa Rica.


Corporate and Business Law
Expert legal guidance for entrepreneurs, investors, and established businesses across all corporate matters.


Immigration & Residence
Personalized immigration and residency solutions for individuals, families, and investors in Costa Rica.


Family & Estate Planning
Comprehensive estate planning to protect your assets and preserve your legacy across generations.

Complements
Tax Planning
Strategic planning and compliance, both corporate and individual.
Notary Public Services
Certified Notarial Services for Legal Documentation and Property Transactions
Dispute Resolution
Expert Dispute Resolution and Litigation for Complex Legal Matters
Intellectual Property
Comprehensive IP Protection for Brands, Inventions, and Creative Works
Foreign Investments
Strategic Legal Support for Foreign Investment and Business Establishment in Costa Rica
Behind every transaction is a team of attorneys, notaries, and advisors chosen as carefully as the cases we take on. From partners with over four decades at the bar to counsel who have served on the country's highest court, our people are the firm.
Jorge Granados — Founding Partner

Founding Partner
Iván Granados — Managing Partner

Managing Partner
Adriana Cordero — Senior Associate

Senior Associate
Mariajosé Víquez — Senior Associate

Senior Associate
Andrea Jara — Senior Associate

Senior Associate
Brians Salazar — Associate

Associate
Harold Matarrita — Junior Associate

Junior Associate
Gloriana Arrieta — Junior Associate

Junior Associate
Valery Turcios — Junior Associate

Junior Associate
Jorge Arturo Granados — Paralegal

Paralegal
Santiago Batalla — Paralegal

Paralegal
Francelly Marchena — Paralegal

Paralegal
Diana Granados — Strategic Development and Client Experience

Strategic Development and Client Experience
Manfred Peters — Business Development & Client Experience

Business Development & Client Experience
Efraín Hidalgo — Legal & Innovation Lead

Legal & Innovation Lead
Alina Guzmán — Real Estate Specialist & Project Coordinator

Real Estate Specialist & Project Coordinator
Where to find us
FAQ
CAF (Corporate Annual Fee) refers to GM Attorneys' annual corporate compliance and administration service, formerly known as the Resident Agent Fee (RAF). This service provides support with ongoing corporate compliance obligations. As part of this service, GM Attorneys assists clients in complying with current legal requirements, including the registration and maintenance of the CR LLC's official email address for administrative and judicial notifications before the National Registry, pursuant to Law No. 10.597. This email address serves as the official means for receiving legal notifications from government authorities and courts and must remain valid and actively monitored. In addition, GM Attorneys serves as the legal domicile of the CR LLC, where the company's legal and books are maintained and held in custody, ensuring compliance with applicable corporate record-keeping requirements and facilitating the proper administration of company matters. This fee is separate from the Annual Corporate Tax, which is a government tax paid directly to the Costa Rican Tax Administration and varies depending on whether the company is active or inactive, with the amount adjusted annually.
Corporate obligations can generally be paid through: Escrow companies that provide Post Closing Services. Tribu CR (IBAN account registration). Costa Rican accountant. The company's legal representative can make the payment at BAC Credomatic and Bank of Costa Rica (BCR) teller window. Property Obligations can generally be paid through: Property Manager. Costa Rican online banking platforms. Municipality websites.
The RTBF is the mandatory beneficial ownership declaration filed with the Central Bank of Costa Rica (BCCR). Every CR LLC must disclose: Shareholders. Percentage ownership. Ultimate beneficial owners. The filing must be submitted annually during April and must also be updated whenever ownership changes involving 15% or more of the CR LLC's shares occur. Failure to comply may result in penalties and restrictions.
Yes. Active CR LLCs are generally required to maintain accounting records and file tax returns. Even inactive CR LLCs must comply with certain filing obligations, including information returns. An accountant can assist with: Income tax returns. VAT Tax Filing. Filings for inactive CR LLCs. Tax registrations and updates. Corporate compliance matters.
Corporate obligations can generally be paid through: Escrow companies that provide Post Closing Services. Tribu CR (IBAN account registration). Costa Rican accountant. The company's legal representative can make the payment at BAC Credomatic and Bank of Costa Rica (BCR) teller window. Property Obligations can generally be paid through: Property Manager. Costa Rican online banking platforms. Municipality websites.
