GM Attorneys

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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

Jorge Granados
45+ years of experiencePathmaker

Founding Partner

With over 40 years of professional experience, I am the founder of GM Attorneys and have guided clients through complex criminal matters in Costa Rica and beyond — from financial crimes and corruption to high-stakes litigation before national and international courts. Early in my career, I saw something others didn't: the extraordinary potential of Guanacaste as a destination for international real estate investment. Acting on that vision, I established our presence there long before it became a magnet for global investors. That decision shaped our firm's DNA—strategic thinking, technical excellence, and genuine connection with the communities we serve. I speak Spanish, English, and Portuguese.

Iván Granados — Managing Partner

Iván Granados
25+ years of experienceSharp thinker

Managing Partner

I am an attorney with over 25 years of experience. I graduated Summa Cum Laude, hold a dual Master's degree in Tax and Business Law, and am fluent in English and Spanish. As Managing Partner at GM Attorneys, I dedicate my practice to ensuring that every client's investment or project in Costa Rica is secure and runs smoothly from start to finish. My expertise lies in real estate and corporate law, as well as tax planning, where I take pride in delivering solutions that combine legal precision with agile, personalized service. My career began in the public sector, where I gained a deep appreciation for regulatory clarity and the art of strategic negotiation. Since 2004, I have led our firm, advising investors and companies, particularly foreign clients, who rely on a trusted legal partner to navigate Costa Rica's market. For more than 20 years, I have worked, raised my family, and built my career in Guanacaste. In that time, I have watched this coast evolve from an emerging market into a destination where people from around the world choose to invest, build, and call home. Living that change firsthand gives me context that shapes the advice I give every day. My greatest satisfaction comes from seeing clients close their real estate and investment projects with confidence, knowing everything was done right and on time, and from becoming the firm they trust for long-term legal support.

Adriana Cordero — Senior Associate

Adriana Cordero
25+ years of experienceClarifier

Senior Associate

I guide individuals, businesses, and communities through complex legal processes with a balance of firmness, empathy, and strategic vision. With over 25 years of experience in civil and commercial law, I focus on real estate and business transactions, estate and corporate law, and resolving condominium property disputes. What I enjoy most is untangling legal knots—bringing clarity to complex situations and finding sustainable solutions that protect my clients' interests. Based in our Playa Nosara office, I combine my legal practice with a strong commitment to the coastal community where I live. I speak English and Spanish.

Mariajosé Víquez — Senior Associate

Mariajosé Víquez
14+ years of experiencePragmatic

Senior Associate

I have called Guanacaste home for over nine years, which means I understand first-hand what it takes to settle, invest, and build a life in Costa Rica. I work closely with foreign clients on real estate, immigration, and corporate matters, offering guidance that is practical, clear, and personal. As an attorney and notary public with advanced studies in Notarial and Registry Law, and a specialization in artificial intelligence applied to legal practice, I use technology as a tool to simplify processes and make the legal experience faster and more accessible. I speak English and Spanish.

Andrea Jara — Senior Associate

Andrea Jara
15+ years of experienceNegotiator

Senior Associate

I am a trusted legal advisor guiding companies and individuals through complex legal challenges with clarity, precision, and strategic insight. With over a decade of experience as an attorney and notary public, I offer thoughtful and effective cross-border legal solutions in Spanish and English that drive results and build lasting relationships with executive teams and clients alike. Graduated from the University of Costa Rica with a specialization in Environmental Law, and holding a postgraduate certification in Notary and Registry Law, I work seamlessly across jurisdictions to deliver solutions that are thoughtful, effective, and sustainable. I speak English and Spanish.

Brians Salazar — Associate

Brians Salazar
10+ years of experienceStrategist

Associate

With over five years in GM's corporate, real estate, and legal practice, and a background as a legislative advisor for major companies, I bring a balance of practical solutions and social commitment to my work. I have advised nonprofit organizations in Nosara and worked directly with migrants and refugees in Costa Rica, experiences that have shaped my ability to handle legal matters with empathy, efficiency, and a focus on real-world impact. I speak English and Spanish.

Harold Matarrita — Junior Associate

Harold Matarrita
4+ years of experienceReliable

Junior Associate

I have built my career at GM Attorneys, starting in 2019 in client service and coordination, later working as a legal assistant, and now practicing as an attorney specializing in corporate and notarial law. My progression within the firm has allowed me to understand the client journey from the very first contact to the successful completion of a matter. I bring this insight to every case, ensuring that processes run smoothly and expectations are met with precision. Currently pursuing a specialization in Notarial and Registry Law, I continue to strengthen my knowledge in corporate matters while remaining committed to delivering attentive, detail-oriented service. I speak English and Spanish.

Gloriana Arrieta — Junior Associate

Gloriana Arrieta
4+ years of experienceComposed

Junior Associate

I support clients throughout property purchase and sale processes, from due diligence to formal documentation, ensuring every transaction is legally secure and commercially successful. With a background in civil, labor, and family law, and a Law degree with a specialization in Human Rights, I bring a humanistic perspective and strong ethical commitment to my practice. What defines my approach is professionalism, meticulous attention to detail, and the determination to guide clients with clarity through complex decisions. I speak English and Spanish.

Valery Turcios — Junior Associate

Valery Turcios
5+ years of experienceExplorer

Junior Associate

I focus my practice on corporate law, drafting contracts and deeds to formalize real estate transactions in high-demand markets. Holding a Law degree with a specialization in Judge Training, I combine technical accuracy with clear communication—particularly valuable when working with clients from diverse backgrounds. Fluent in English and Spanish, I help ensure that processes move forward efficiently and with the confidence that every legal detail has been addressed.

Jorge Arturo Granados — Paralegal

Jorge Arturo Granados
Versatile

Paralegal

Jorge Arturo guides GM Attorneys clients through every stage of their legal matters with a rare mix of rigor and warmth. Over more than four years in the legal field, he has become known for his service-driven approach, his humanistic outlook and his ease in adapting to each client's needs. His natural curiosity leads him to dig beyond the obvious and find the detail others miss, a habit clients appreciate. He completed his law studies at Universidad Autónoma de Centro América (UACA) and works fluently in English and Spanish.

Santiago Batalla — Paralegal

Santiago Batalla
3+ years of experienceTrust builder

Paralegal

I am passionate about delivering legal services with a human-centered approach. To me, every client represents a unique set of goals, challenges, and aspirations—not just another legal matter. My objective is to provide thoughtful guidance, meticulous attention to detail, and practical solutions that help clients move forward with confidence. With more than three years of experience advising on real estate transactions, complemented by work in civil litigation, I have developed a well-rounded perspective that strengthens my transactional practice. My litigation experience has enabled me to identify potential legal risks before they become disputes, anticipate future contingencies, and draft agreements that provide clarity, certainty, and long-term protection for our clients. Currently pursuing my Law degree, I continue to build on this foundation with one goal in mind: helping clients invest with confidence, even when they are doing so far from home. I speak English and Spanish.

Francelly Marchena — Paralegal

Francelly Marchena
Precise

Paralegal

I am particularly drawn to legal work that involves research, analysis, and a detailed understanding of complex matters. I enjoy exploring each subject in depth, identifying the relevant elements, and understanding how they relate to one another in order to develop clear and well-grounded solutions. In my work, I place strong emphasis on accuracy and attention to detail, particularly when preparing and reviewing documents and following through on legal matters. My experience in the legal environment has allowed me to work on corporate matters, real estate transactions, the preparation and review of legal documents, and the coordination of different legal processes. These experiences have strengthened my ability to work in an organized manner, analyze information from different perspectives, anticipate needs, and carefully follow each matter through. I particularly enjoy work that requires research, judgment, attention to detail, and follow-through. I am motivated by the opportunity to continuously acquire knowledge, explore complex subjects, and turn that information into practical tools for legal work. As I build my career in law, I continue to develop these skills while pursuing a growing interest in corporate and transactional practice. I speak Spanish and English.

Diana Granados — Strategic Development and Client Experience

Diana Granados
Catalyst

Strategic Development and Client Experience

I lead strategic development and client experience initiatives at GM Attorneys, ensuring that every legal solution meets the highest standards while feeling seamless and personal. My role is to bridge strategic planning, operational excellence, and client relationships, so that results are achieved without compromising the human connection. With nearly 14 years of experience across law firms, corporate environments, and strategic consulting, I specialize in negotiation and conflict resolution. I am results-driven, passionate, and dynamic, working to make sure that each achievement not only delivers tangible value but also strengthens the relationship behind it. My cross-sector background allows me to anticipate challenges, align multidisciplinary teams, and design solutions that support both immediate goals and long-term growth. I believe in achieving measurable results while cultivating relationships that turn one successful project into a lasting partnership. I speak English and Spanish.

Manfred Peters — Business Development & Client Experience

Manfred Peters
Connector

Business Development & Client Experience

Since joining GM Attorneys in 2018, I have focused on business development and strategic relationship management, connecting the firm with international clients and key players in the luxury real estate sector. I led the opening of our Nosara office, strengthening our presence in Guanacaste and positioning us closer to the communities we serve. My background combines legal training with an MBA, allowing me to bridge legal expertise with commercial strategy. I enjoy building partnerships that endure—relationships where trust, professionalism, and mutual benefit define the way forward. I speak English and Spanish.

Efraín Hidalgo — Legal & Innovation Lead

Efraín Hidalgo
Solution-oriented

Legal & Innovation Lead

I am a legal assistant with over a decade of experience providing legal support across a variety of matters. My focus is on delivering work that is accurate, timely, and aligned with the highest professional standards. Throughout my career, I have developed a deep understanding of Costa Rica's legal framework, which allows me to assist attorneys effectively and anticipate client needs. I take pride in being a reliable point of support for both the legal team and our clients, ensuring that every detail is handled with care. I speak English and Spanish.

Alina Guzmán — Real Estate Specialist & Project Coordinator

Alina Guzmán
Orchestrator

Real Estate Specialist & Project Coordinator

With more than seven years of experience as a paralegal at GM Attorneys, I provide strategic support in complex real estate, commercial, corporate, and due diligence matters. My work combines technical expertise, legal precision, and strong interpersonal skills to help drive successful outcomes for clients and multidisciplinary teams. Holding degrees in Criminology and Law, I bring a strong analytical mindset and a practical understanding of legal and business challenges. I thrive in collaborative environments where attention to detail, organization, and effective communication are essential. Committed to continuous professional development, I am passionate about strengthening my leadership abilities, enhancing soft skills, and expanding my expertise in corporate and commercial law. My goal is to contribute strategic legal insight while building long-term value for clients and organizations. I speak English and Spanish.

Where to find us

We found 4 locations near you:

GM Attorneys — Flamingo

Commercial Center Arenas, Office #3, Playa Flamingo, Cabo Velas, Santa Cruz, Guanacaste 50308, Costa Rica

GM Attorneys — Tamarindo

Russell E. Wenrich Building, 2nd Floor, Office #1, Tamarindo, Santa Cruz, Guanacaste 50309, Costa Rica

GM Attorneys — Nosara

Next to Safari Vet, Nosara, Nicoya, Guanacaste 50406, Costa Rica

GM Attorneys — Los Yoses

Casa Jorgran, Ave. 2 & 8, Calle 37, Los Yoses, San Pedro, Montes de Oca, San José 10800, Costa Rica

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.