Home Luxury Tax for 2022 (Part I)

The entity or person obliged to file and pay the tax is that one that owns the ¨Luxury Home¨ as of January 1st of each year. This includes parties in a co-ownership as well.

The entity or person obliged to file and pay the tax is that one that owns the ¨Luxury Home¨ as of January 1st of each year. This includes parties in a co-ownership as well.

Immigration status: Beneficiaries will be granted the category of non-resident, subcategory "Worker or Remote Service Provider". The immigration benefit will be granted for one year, extendable for a single period...

'Da tua dum tua sunt, post mortem tunc tua non sunt'.
(Give that which is yours while it is yours; after death, it is not yours).

CR Tax office published on their webpage the list of corporations that didn't comply with the 2019 mandatory disclosure submission.

According with the resolution DGT-ICD-R-06-2020 issued by the CR Tax Office:
The 2020 ordinary declaration must be filed in September instead of April.

Due: March 31stof each year.
Property owners must pay Property Tax (Impuestos Bienes Inmuebles) and garbage collection fee (recolección basura) to the Municipal Government where the property is located.

We have implemented preventive measurements before COVID - 19 and we trust the actions of our health authorities and Government.

As the world grapples with the pandemic of COVID-19, Costa Rica has joined other nations in providing relief in several areas.

CR tax office published on March 26 the resolution DGT-R-005-2020 that explains the process to be followed to enforce the fines and penalties to those corporations whose legal representatives did not submit, on or before March 31st, the 2019 mandatory form:

Starting November 1st, 2020 tourists from any and all countries will be allowed to fly into Costa Rica