--- title: "#CostaRica 🇨🇷 #APriori_Informs: New Rules Governing the Incorporation and Operation of Corporations and Limited Liability Companies" description: New Rules image: https://publicaciones.bdsasesores.com/hubfs/negocios-y-abogados-discutiendo-documentos-contractuales-con-escala-de-laton-en-el-escritorio-en-la-oficina-asesoramiento-de-servicios-legales-de-derecho-imagen-conceptual-de-justicia-y-der.jpg --- [![Logo apriori ACT LEGAL](https://publicaciones.bdsasesores.com/hs-fs/hubfs/Logo%20apriori%20ACT%20LEGAL.png?width=301&height=96&name=Logo%20apriori%20ACT%20LEGAL.png "Logo apriori ACT LEGAL")](https://www.bdsasesores.com) - [Team](https://www.bdsasesores.com/en/team/) - [Services](https://www.bdsasesores.com/en/services/) - Blog - [Labor Law](https://publicaciones.bdsasesores.com/en-us/blog?hsLang=en-us) - [Corporate Law](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Store](https://www.bdsasesores.com/en/tienda/) - [Contact](https://www.bdsasesores.com/en/contact/) - English - [English](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Español](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=es-cr) --> ![](https://publicaciones.bdsasesores.com/hubfs/raw_assets/public/Theme-Delight-Apriori/images/logo-apriori-img-bg.png) ##### Jun 9, 2025 3:42:09 PM ##### 2 min. read # #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 substantial amendment to Costa Rica’s **Commercial Code**. The reform focuses on simplifying and modernizing the legal framework applicable to **Corporations (*Sociedades Anónimas*, or S.A.)** **and Limited Liability Companies (*Sociedades de Responsabilidad Limitada*, or S.R.L.).** This law specifically **amends** **Articles 18 (subsection 6), 76, 77, 103, 234 (subsection b),** **and 245,** and **repeals Article 235 bis of the Commercial Code**, eliminating the requirement of a corporate name and establishing a new system for legal entity identification. **Key aspects of the reform:** 1. **Elimination of the corporate name requirement for new companies:** As of the reform, newly formed S.A.s and S.R.L.s are no longer required to adopt a corporate name or specific business name. Instead, the **National Registry will automatically assign a corporate identification number (*cédula jurídica*)**, which will serve as the sole legal identifier of the legal entity. 2. **Mandatory use of corporate ID number and entity type:** All legal acts, contracts, and documents must expressly indicate the **corporate identification number and the applicable entity designation (S.A. or S.R.L.).** Failure to comply with this requirement may result in **unlimited joint and several liability** for the shareholders/partners if damage is caused to third parties. 3. **Abolition of name reservation procedures:** **Article 235 bis of the Commercial Code is repealed**, thereby eliminating the prior name reservation process for companies. This measure is intended to streamline the incorporation process. 4. **Optional registration of a trade name:** Although a corporate name will no longer be mandatory, companies may still **register a trade name with the Intellectual Property Registry** in accordance with the new wording of Article 245. This option remains useful for protecting corporate identity and brand image in the market. 5. **Transitional application:** Documents submitted to the Registry before May 30, 2025, will continue to be processed under the previous regulations until they are either registered or expire, as applicable. **Entry into force** Law No. 10729 **came into effect** **upon its publication** on May 30, 2025. From that date onward, the new provisions apply to the incorporation and operation of companies. Additionally, the Office of the Registry of Legal Entities issued **Communication DPJ-003-2025**, which outlines the technical guidelines for the implementation of this reform at the registry level. Key points include: 1. The impossibility of reserving a company name in advance; 2. Incorporation will only be permitted online, through either the ***TrámiteYa*** platform or the **National Registry’s Digital Window**, and business names will not be accepted except under special regimes; 3. If a corporate name is included in the articles of incorporation deed, it will be flagged as a registration defect, though the filing will not be rejected outright; and 4. Publication of the relevant edict in the Official Gazette will no longer be required, as the corporate identification number will serve as the legal identifier. **Professional Recommendation** This reform marks a significant shift in Costa Rica’s corporate incorporation landscape. While it simplifies procedures, it also introduces new formal requirements that must be observed to mitigate legal risks. We strongly recommend **registering a trade name** as a trademark protection strategy and reviewing all corporate documentation to ensure compliance with the **new legal standards.** At APriori, we are at your service to provide comprehensive legal support for adapting to this new regulatory framework governing the incorporation and proper operation of your business entities.   [![I have a question](https://no-cache.hubspot.com/cta/default/6302490/984dea8a-9662-484d-a0f7-3864c62a2d8c.png)](https://cta-redirect.hubspot.com/cta/redirect/6302490/984dea8a-9662-484d-a0f7-3864c62a2d8c)   [« Volver](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) [Legal Talent Hub](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/legal-talent-hub), [Corporate Law](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/corporate-law) ## Otros artículos #### #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... #### #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\_Alert: Law Simplifying the Registration of Corporate Email Addresses Enacted Our APriori Corporate Legal team would like to inform you that, on June 2, the Legislative... ![LogoApriori - blanco](https://publicaciones.bdsasesores.com/hubfs/LogoApriori%20-%20blanco.png) #### Subscribe here! 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