By MBA. Fernando Campo. Director EAS LATAM   In Costa Rican companies, billing remains the same, but invoices are still issued in dollars. However, when those revenues are converted to colones, they no longer yield the same returns. This isn't just a subjective perception. In 2022, the exchange rate exceeded 650 colones per dollar at certain times; currently, the market has stabilized around 470 colones, according to indicators from the Central Bank of Costa Rica (BCCR). This

By Gabriela Páez Tax Manager, EAS LATAM In tax audits in Costa Rica, some adjustments do not stem from omitted income or technical errors in the calculation of income tax, but rather from the legal reclassification of expenditures recorded as deductible expenses, ees, loans, or other business transactions. . The tax administration's analysis is not merely documentary, but economic: determining whether the payment corresponds to a business transaction or a transfer of value to

By Kimberly Esquivel, Labor Manager Costa Rica offers a Digital Nomad Visa, which allows you to reside legally in the country while working remotely for employers or clients abroad, under a special regime created by Law No. 10,008.   This status grants relevant immigration and tax advantages; however, its application is subject to strict limits that must be met to maintain these benefits.   Being a digital nomad means living in Costa Rica without integrating into the local jo