APriori

#CostaRica 🇨🇷 #APriori_Informs: Payment of the luxury homes tax

Thursday, January 15, 2026, is the deadline to pay the Luxury Homes Tax, officially known as the “Solidarity Tax for the Strengthening of Housing Programs.”

#CostaRica 🇨🇷 #APriori_Informs: Payment of the legal entities tax

With the start of 2026, the obligations of commercial companies resume. Specifically, the statutory...

#CostaRica 🇨🇷 #APriori_Informs: Updated Income Tax Brackets for Legal Entities and Individuals Applicable in 2026 Published

On Friday, December 5, an Executive Decree was published, updating the income tax brackets and tax...

#CostaRica 🇨🇷 #APriori_Alert: Amendment to the Free Zones Act Fosters Study and Research Spaces for Workers

On September 25, 2025, Act No. 10743, titled “Law to Establish Study and Research Areas for Free...

#CostaRica 🇨🇷 #APriori_Article: Beware of the Dog—or the Owner? The Challenge of Being “Pet-Friendly” Without Incurring Legal Risks

The idea of being a “pet-friendly” business has recently gained traction, sparking diverse and...

#CostaRica 🇨🇷 #APriori_Informs: Costa Rican Digital Identity: Security and Efficiency for Corporate and Business Transactions

As of September 9, the Supreme Electoral Court (TSE in Spanish) will implement the Costa Rican...

#CostaRica 🇨🇷 #APriori_Informs: Tax Court Restores Full Functionality of the RTBF by Denying Injunctive Relief

By resolution issued on April 10, 2025, the Administrative and Civil Tax Court, denied the...

#ElSalvador 🇸🇻 #APriori_Alerts: Tax Exemption Regime Approved for Investments Relocated to El Salvador

On Thursday, August 7, 2025, the Legislative Assembly approved the “Special Regime to Incentivize...

#CostaRica 🇨🇷 #APriori_Article: When Trademarks Are Not Distinctive: Legal and Commercial Risks

Recently, Costa Rica’s commercial legislation underwent a series of reforms related to business...

#CostaRica 🇨🇷 #APriori_Informs: New Rules Governing the Incorporation and Operation of Corporations and Limited Liability Companies

Law No. 10729 was recently published in Item No. 69 of Official Gazette No. 98, introducing a...