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I mentioned this in another thread but thought it deserved its own for anyone who has a corporation in  Costa Rica or anyone who might buy property under the umbrella of a Costa Rica corporation (or S.A., Sociead Anomima as they call it here, or LLC's are also sometimes used and as far as I know have the same taxes imposed.)

Here's a link to a video published in the Tico Times about the new tax:



Also found this article which gives a little more info:


The article in the previous link says that they will begin collecting the tax in July or August of 2017. So you cannot pay it until then or are you supposed to pay it now? It says  there is a 3 month grace period from when the law goes into effect. Well the law was passed last week, so does the 3 mo. grace period start from last week, or or in July or Aug when they begin collecting it?? I would ASSUME the grace period is from now until they start collecting it in July or Aug... but ???

All this seems confusing and this article and video leave as many questions unanswered as they answer.

By the way, the corporate tax appears to have gone down some, as it is now based on the salary of a government worker (wtf?!) So the price for an INACTIVE corporation is around 64k colones or currently about $115 U.S.  An ACTIVE corporation involves a more complex formula to calculate. The article and video above say how to find out if your corp. is active or inactive, but you can also take the corp. juridica # into a BCR to find out.

So here are my questions in case anyone knows:
1) Do people really have to pay for 2016 even though it wasn't even re-instituted until 2017? The article above says no, but someone I know said yes.
2) Is it cheaper during this "amnesty period" to dissolve a corporation? Or are they just saying you don't pay any fees/fines during the grace period?
3) Has anyone ever dissolved one? Any idea what it normally costs?