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SPC Legal is establish under the principles of professionalism and achieving success for our clients we have created an innovative, client oriented, responsive firm. Our firm is committed to provide our diverse client base with unsurpassed, complete and innovative professional legal service. We know our clients are the reason for our firm’s success and we make every effort to design their representation around proven cost-effective strategies.

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February 06 2012 - TAX ON LUXURY HOMES -

This is a tax for those assets whose value housing tax at January 1°, 2012 is greater than one hundred eleven million colones (¢ 111 million), if the taxpayer has held the declaration in previous years (2009-2010-2011) the tax authorities will calculate the amount to pay, otherwise you must include the following information: indicate the value of land, the main building and other facilities. This tax must be paid before January 16 of each year, or you will be obligated to cancel the taxes, fines plus interest.



The Corporate taxes will be as follows:

Active companies will cancel 50% of base salary which is set at ¢360,600.00 (the amount will vary every year) you will have to pay approximately ¢180.300, an amount that must be paid within 30 days of April.
Companies which are inactive must pay a tax of 25% of base salary which is the amount of ¢67,612.50, to be canceled within 30 days of April.