Residency and Visas in Costa Rica: Taxation and Estate Planning for Spaniards
Costa Rica has become a destination of interest for Spanish citizens considering options for international residency and estate planning. Its tax system based on the territoriality principle, institutional stability, and the different residency categories make it a jurisdiction to be assessed with caution. This article provides an in-depth analysis of the available residencies and visas, how the Costa Rican tax system works, the differences between legal and tax residency, and the real risks of poor planning, especially in relation to the Spanish Tax Agency.