On July 24, the Costa Rican General Directorate of Taxation (DGT) published 16 administrative resolutions related to the implementation of TRIBU-CR and the new tax compliance forms and procedures: Resolution Title MH-DGT-RES-013-2025 Regulation on the Registration and Update of Data for Inactive Legal Entities and Informative Return for Inactive Legal Entities MH-DGT-RES-014-2025 Regulation on the…
Category Archives: Costa Rica
Analysis, At BLP, Blog, Costa Rica, Tax
ATENA System: A Step Forward in Costa Rica’s Customs Modernization
24
Jul
Jul
The Superintendency of Tax Administration (SAT) of Guatemala has introduced new provisions aimed at strengthening tax compliance and improving control mechanisms within the country. These measures include updates to reporting obligations, adjustments to existing procedures, and the implementation of new digital tools designed to facilitate interaction between taxpayers and the tax authority. The changes are…
Analysis, At BLP, Blog, Business Law, Costa Rica, Intellectual Property
New Companies in Costa Rica Will No Longer Have a Legal Name in Their Corporate Title
23
Jul
Jul
As of May 2025, a reform to Costa Rica’s Commercial Code has come into effect, eliminating the requirement for legal names (corporate name or trade name) for corporations (S.A.) and limited liability companies (S.R.L.). Under this reform, newly incorporated companies will be identified solely by their corporate identification number (cédula jurídica), which is automatically assigned…
Blog, Costa Rica, Energy & Infrastructure, Guatemala, News
BLP advised IDB Invest and CABEI on a landmark sustainable educational and sports infrastructure project in Guatemala, the first in Central America to obtain the Fast-Infra label verification.
18
Jul
Jul
The San Cristóbal Green Academics and Sports Campus (CSC) project, led by Fundación Montesquieu and its subsidiaries Corporación Educativa Montesquieu and High Learning Operations, marks a milestone in the region’s social infrastructure. With a total investment of US$60 million, the campus will feature more than 29,000 m² of facilities to serve 1,400 preschool-to-high school students,…
Blog, Business Law, Costa Rica, Environmental, Social and Governance (ESG), Labor & Employment, News, Real Estate & Hospitality, Tax
BLP advises on the acquisition of the iconic Tabacón Thermal Resort & Spa in Costa Rica
11
Jul
Jul
BLP advised the shareholders of Inversiones Turísticas Arenal S.A., owner of the renowned Tabacón Thermal Resort & Spa located in La Fortuna, Alajuela, on the sale of 100% of the company’s shares to Pursuit Attractions and Hospitality, Inc. This transaction marks the entry of a new institutional player into Costa Rica’s tourism sector, reinforcing confidence…
Banking & Finance, Blog, Business Law, Costa Rica, Cybersecurity & Data Protection, Environment, Health & Safety, Intellectual Property, Labor & Employment, News
BLP advised IFX on the acquisition of Luminet
23
Jun
Jun
BLP advised IFX Networks on the acquisition of Luminet, also known as CRISP (Costa Rica Internet Service Provider S.A.), a Costa Rican company specializing in internet services and fiber optic connectivity, with more than 15 years of experience in the development and implementation of telecommunications projects. This transaction allows IFX to strengthen its position in…
Analysis, At BLP, Blog, Business Law, Costa Rica
The Importance of Due Diligence in a Successful Purchase and Sale Agreement
18
Jun
Jun
https://blplegal.com/wp-content/uploads/2025/06/La-importancia-del-DD_FOTO-Aurora-Solis.jpg Aurora Solís Senior Associate Costa Rica E-mail What is due diligence, and why does it matter? As a purchase and sale transaction approaches closing—whether involving a company, real estate, or other valuable asset—it is natural for the parties to want to finalize it quickly. However, in the rush to sign, a fundamental step is…
At BLP, Blog, Costa Rica, El Salvador, Environment, Health & Safety, Guatemala, Honduras, Nicaragua
BLP Named Central America Law Firm of the Year and Vivian Liberman Recognized as ESG Leader of the Year
18
Jun
Jun
BLP has been named “Central America Law Firm of the Year,” and partner Vivian Liberman has been awarded “Latin America: ESG Leader of the Year” at the 2025 Women in Business Law Awards. San José, June 17, 2025. During the Women in Business Law Awards ceremony held in New York City, BLP received two of…
Analysis, At BLP, Blog, Costa Rica, Free Trade Zones
How to Mitigate the Impact of Tariffs Imposed by the United States
13
Jun
Jun
The U.S. Government, in its first 100 days in office, imposed new tariffs on other countries as a reciprocal measure that, in its view, would encourage the purchase of more products made in the United States, increase tax revenue, balance the negative trade disparities with other countries, and boost investment levels. As a result of…
Blog, Costa Rica, El Salvador, Ethics & Anti-Corruption, Guatemala, Honduras, News, Nicaragua, Regulatory Compliance, Prevention and Risk Management
Reorientation in the Enforcement of the FCPA: New Guidelines Establish Priorities for Latin America
12
Jun
Jun
Reorientation in the Enforcement of the FCPA: New Guidelines Establish Priorities for Latin America After months of uncertainty following the temporary suspension of the enforcement of the Foreign Corrupt Practices Act (“FCPA”), the U.S. Department of Justice issued new guidelines that resume its implementation, this time with an approach that may lead to increased scrutiny…