Owners Of Luxury Homes In Costa Rica Have Time To Pay The Solidarity Tax Until January 15Th


(MENAFN- Costa Rica News) People who own luxury homes whose value exceeds ȼ145 million must file their solidarity tax return and pay this tax between January 1 and 15. All properties exceeding this minimum value must pay the tax and, in doing so, include the full value of the property.

In the case of condominiums, to determine whether they are subject to this tax, the value of the common areas must also be considered, distributed proportionally among all the dwellings of the condominium.

Beginning of a new period in 2025

This declaration, which is made every three years, marks the beginning of a new period in 2025 and will be in force until 2027. During this cycle, there will be changes in the reference data of 10 cantons.

The Ministry of Finance has not yet published the value of taxable properties for 2025, but it is expected to do so before January 1, since this update is annual and coincides with the beginning of the declaration period.

Some cantons, such as Aserrí, Alajuelita, Poás, Barva, Santa Bárbara, San Isidro, San Pablo, Monteverde, Pococí and Guácimo, will present modifications in the Maps and the Matrices of Values by Homogeneous Zones, tools used to calculate the taxable value of land. Failure to declare the solidarity tax before January 15 may generate fines in excess of ȼ230 thousand, in addition to accrued interest.

Paid directly in ATV site or virtual platform

“It is important for owners to know that the declaration and payment are made every three years, and must reflect the variations that have occurred in the characteristics of the property,” emphasized Dunia Zamora, president of the Association of Public Accountants. The tax can be paid directly in the ATV site, in the virtual platform of the different banking entities or in the cashier's offices of the Ministry of Finance.

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