Legislative Assembly approved in the second debate a proposal to transfer holidays to Mondays from 2020 to 2024. The Legislative Assembly has approved, in the second debate, the draft of Law 21.941, which seeks to promote the revival of tourism suspended by the COVID-19 national emergency. The text of the law provides for the enjoyment…
Category Archives: News
Starting on August 1, 2020, cross-border digital services will be subject to a 13% VAT in Costa Rica. This tax will be calculated on the gross amount of any purchase of international services or intangible goods made through the internet or other digital platform and consumed in the national territory. The Tax Authorities by resolution No….
On June 13, 2020, the Government of El Salvador, through the Minister of Health, issued Executive Decree 21 (“Health Protocols to Guarantee the Rights to Health and Life of Persons in the Gradual Reactivation Process of the Economy, during the pandemic by COVID-19, applicable to the western, central and eastern areas of the Republic of…
Constitutional Chamber declares domiciliary quarantine unconstitutional via executive decrees. On June 8, 2020, by means of resolution of the process reference 21-2020, the Constitutional Chamber of the Supreme Court of Justice declared unconstitutional the Executive Decrees n° 5, 12, 14, 18, 19, 21, 22, 24, 25, 26, and 29, regarding the mandatory household quarantine, as…
Recently the Draft Legislation for the promotion of Touristic Marinas and Coastal Area Development, under file No. 21,990, was published in the official newspaper “La Gaceta”. This bill aims to expand the scope of the Law of Concessions and Operations of Marinas and Touristic Berths. Among the changes and novelties included, we highlight the following:…
Those who have not provided the corresponding information for the Transparency and Final Beneficiaries Registry for the period of 2019 by April 30th, 2020, could be sanctioned with the fine determined in article 84 bis of the Tax Code of Standards and Procedures, corresponding to two per cent (2%) of the gross income of the…
In order to continue strengthening the control of the health measures in the fight against COVID-19, the Immigration Authority and the Ministry of Health made the following temporary modifications to the temporary regulations established in Executive Decrees 42287-MGP-S , 42256 and 42374-MGP-S: Term of Health Measures for the Closing of International Borders: The restriction measure…
Gradual restriction of constitutional guarantees to strengthen social distance and to fight the spread of COVID-19. On May 17, 2020, an executive decree issued by the President of the Republic in the Council of Ministers approved the restriction of constitutional guarantees for the period from May 18 to May 24 of the current year. The…
On May 11th, 2020, the Costa Rican Tourism Board (ICT) issued a Protocol for Hospitality Activities in the Tourism Industry ICT-P-01, as a guide to be used by businesses in the hospitality sub-sector in the drafting of their own protocols, following the detailed format and instructions therein, while implementing the sanitary guidelines established by the…
A draft law was recently presented before the Legislature under file N.º 21.941 that adds a transitory amendment to article 148 bis of the Labor Code to reschedule the enjoyment of all holidays to Fridays during the years 2020 and 2021, to promote internal tourism given the consequences of COVID-19. ¿How would this work? Any holiday that falls…

