Costa Rica: Providers of rental properties for tourism must complete registration with the ICT

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In accordance with the Law for the Regulation of Non-Traditional Accommodation through Digital Platforms (Law 9742), the Costa Rica Tourism Board (ICT, for its acronym in Spanish) will manage a digital platform where those who offer rental services of properties for tourist purposes, as well as intermediaries or the platforms where these properties are offered (such as Airbnb or real estate offices) must register, as the law has established.

The purpose of this registration is to control the payment of value-added and income taxes as well as provide security to users. Natural and legal persons providing this service, called non-traditional accommodation, must also register as taxpayers with the Directorate General of Taxation and pay taxes for their activity. The platform is public, so anyone can consult it.

The omission of the registration exposes companies and people that provide these services to sanctions by the Tax Administration, the Ministry of Health, the respective municipality and those related to tax evasion established in the norm.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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