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Learn moreCosta Rica: New regulations concerning tax exemption regimes
The regulations establish the scope of the beneficiaries, among other things.
New regulations concerning tax exemption regimes were published in the Official Gazette on October 4, 2024.
The regulations establish:
- Scope of the beneficiaries
- Terms of validity of the benefits
- Obligation of the beneficiaries to be up to date with social and tax obligations
- Different procedures in the Exonet system
- Exceptions depending on each case
- Infractions and sanctions for failing to comply with the provisions of the law and regulations
Read an October 2024 report (Spanish and English) prepared by the KPMG member firm in Costa Rica
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