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

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# [#CostaRica 🇨🇷 #APriori\_Informs: New Rules Governing the Incorporation and Operation of Corporations and Limited Liability Companies](https://publicaciones.bdsasesores.com/en-us/apriori-blog/new-rules-governing-the-incorporation-and-operation-of-corporations-and-limited-liability-companies)

 Written by [APriori](https://publicaciones.bdsasesores.com/en-us/apriori-blog/author/apriori) | Jun 9, 2025 9:42:09 PM

**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 **Abolition of name reservation procedures:** **Article 235 bis of the Commercial Code is repealed**, thereby eliminating the prior name reservation process for companies.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.

 

 

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