Category Archives: Costa Rica

On June 10, through an official press release, the General Directorate of Taxation reported the recovery of the online platform of the Virtual Tax Administration (ATV), one of the tax channels affected by the cyber attack of April 18, 2022.  Because of this, new deadlines were established for the filing of returns, including the simplified Form D-101, that those companies which did not register economic activity for the years 2020…

The Commission to Promote Competition (COPROCOM) and the Telecommunications Superintendency (SUTEL) have announced the Guide to the Program of Exoneration and Reduction of Administrative Sanctions detailing the criteria and guidelines that grant benefits to violators who cooperate with the investigation of anti-competitive practices. The Administrative Penalties Reduction and Exoneration Program, known as the clemency program,…

Amigos of Costa Rica is honored to share the election of David Gutiérrez as President of the Board of Directors of Amigos of Costa Rica. Mr. Gutiérrez is a founding Partner of BLP, a Central American law firm, currently leading its offices in Madrid, Spain. He has a long track record of service for Costa…

Today, June 03rd 2022, the reform of articles 94, 94 BIS, 95, 96, 97, 100 and the addition of subsection K) to article 70 of the Labor Code was published in the official newspaper La Gaceta. As established by this change in the law, every employer must ensure that they comply with the following guidelines:…

IFLR announced the winners of the 2022 IFLR Americas Awards at a live ceremony at Essex House, New York, on May 19. Our team won the Costa Rica Firm of the Year award, a new prize that confirms BLP’s leadership in the most innovative cross-border transactions in the country.  Commercial lenders and investment banks look…

On Monday, May 23, 2022, bill No. 22 364, which proposes the reform to the General Customs Law, Law No. 7557, was approved in a second debate in the Legislative Assembly. This reform strengthens customs control and the fight against contraband, facilitates trade, and improves revenue collection. Such modification to national customs regulations establishes new…

On  May 23, 2022, Executive Decree No. N°43511 MIVAH-MEIC-TUR, was published in La Gaceta, reforming the Condominium Property Regulatory Law Regulations (Executive Decree N°32303 MIVAH-MEIC-TUR of March 2, 2005), to enable the application thereof for marinas and tourist berths.  Among the main aspects of this reform, are the following: Affectation of the marina or tourist…

A fundamental principle of the work environment at BLP is to prohibit discrimination toward any employee for any reason. To guarantee non-discrimination to all human talent, the firm has taken specific actions to encourage a diverse team by promoting the broadest participation in all work areas of the firm by women, people with disabilities, and…

Today, May 11, 2022, the Decree 43544-S was published, corresponding to the mandatory use of a mask as personal protective equipment. Regarding this decree, it should be considered that: As of today, the state of emergency decree has not been revoked. The national emergency due to the pandemic continues and the employers in the private…

El día de hoy, 11 de mayo de 2022, se publicó el Decreto N° 43544-S, que se refiere al uso obligatorio de mascarilla como equipo de protección personal. Respecto a este decreto se debe mencionar que: El decreto de estado de emergencia no ha sido derogado al día de hoy. La emergencia nacional por la…