What is it ? Do I have to pay this Tax ? How do I value my Property ? When do I have to Pay ?
THE COMPLETE GUIDE TO PROPERTY TAXES AND THE NEW LUXURY TAX has the Answers ! Only $ 16.95
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This tax, unlike the Municipal Property Tax which is paid at the local municipal government level is a national tax and it is administered directly by the Costa Rican Department of the Treasury (Ministerio de Hacienda).
This e-book is an informational Guide to understanding what the tax is and how it is applied by the Department of the Treasuury. Since each and every property varies this e-book is not a substitute for professional personalized advice regarding your specific property.Article 1 of the
Law states that the purpose of the law is to:
“Create a direct tax in favor of the Central Government, whose
proceeds will be
destined, exclusively, to finance public programs addressed to the
provision of
decent living, to persons and families who are considered poor or
extremely
poor. This tax will assesed on the value of real estate properties that
are
of residential use, that are used permanently, occasionally, or for
recreation,
including fixed and permanent premises.”
The Table
of Contents for the book is set forth below:
TABLE OF
CONTENTS
INTRODUCTION
I.
COSTA RICA PROPERTY TAXES
The Property Tax Rate
How is the Tax Basis Established
Are there Exemptions for Property Taxes
How are the Property Taxes Spent
II.
THE COSTA RICA SOLIDARITY TAX
(Luxury Home Tax)
The Tax Rate
What Form Does The Property Owner File
Form D-179 In Detail
The Annex to Form D-179 – Establishing the Values of your
Construction
What Are the Valuation Tables That Must Be Used
A. Manual of
Unitary Base
Values Based Upon Type
of Construction
B. The Land
Valuation
Tables
Putting the Values Together
Filing the Forms Online
What are the
Penalties
A. Failure to File
the Declaration
Form.
CONCLUSION
Appendix A - Full Text of the Luxury Tax Law in
English
Appendix B. Laws, Maps, Forms and More
…..