{"id":12050,"date":"2025-12-13T21:32:57","date_gmt":"2025-12-13T20:32:57","guid":{"rendered":"https:\/\/www.in-diem.com\/abogados\/uncategorized\/residency-and-visas-in-costa-rica-taxation-and-estate-planning-for-spaniards"},"modified":"2026-03-14T13:49:58","modified_gmt":"2026-03-14T12:49:58","slug":"residency-and-visas-in-costa-rica-taxation-and-estate-planning-for-spaniards","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/abogados\/immigration\/residency-and-visas-in-costa-rica-taxation-and-estate-planning-for-spaniards","title":{"rendered":"Residency and Visas in Costa Rica: Taxation and Estate Planning for Spaniards"},"content":{"rendered":"\n<p><strong>Costa Rica<\/strong> has positioned itself in recent years as a relevant destination for Spanish citizens considering options for international mobility and wealth diversification. This consideration is not driven by tax evasion strategies, but by objective factors of stability and regulatory design. <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Why is Costa Rica of interest to Spaniards from an estate-planning perspective?<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Institutional and legal stability<\/strong><\/h3>\n\n<p>Costa Rica is internationally recognised for its uninterrupted democratic stability since 1949 and for abolishing its army in 1948. According to the Global Peace Index, Costa Rica maintains levels of institutional security above the Latin American average. Its judicial system, while capable of improvement, offers rule-of-law guarantees that inspire confidence for investments and long-term planning.  <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Territorial tax system<\/strong><\/h3>\n\n<p>The Costa Rican tax system is based on the territoriality principle, regulated mainly in the Tax Rules and Procedures Code and the Income Tax Law (Law No. 7092). This principle means that, as a general rule, only Costa Rican-source income is subject to taxation in the country, regardless of the taxpayer\u2019s residence. <\/p>\n\n<p>This feature distinguishes Costa Rica from systems such as Spain\u2019s, which tax the worldwide income of their tax residents. However, it is essential to understand that this framework does not automatically mean an absence of taxation, but rather a different structure that must be analysed on a case-by-case basis. <\/p>\n\n<p><strong>Official source:<\/strong> Ministry of Finance of Costa Rica<\/p>\n\n<p>It is important to note that the Costa Rican tax system is not a \u201clow-tax\u201d regime in absolute terms. Costa Rican-source income may be subject to significant tax rates, and there are formal and substantive obligations that must be complied with rigorously. <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Most relevant types of residency and visas in Costa Rica for Spaniards<\/strong><\/h2>\n\n<p>Costa Rican immigration regulations establish various categories of temporary and permanent residency. For Spanish citizens with a medium-to-high net worth profile, the following are the most relevant: <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Residency as a Pensioner<\/strong><\/h3>\n\n<p>Aimed at individuals who receive a lifetime pension of at least USD 1,000 per month (approximately \u20ac950) from foreign social security schemes or private pension systems.<\/p>\n\n<p><strong>Main requirements:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Documentary proof of the pension<\/li>\n\n\n\n<li>Criminal record certificates<\/li>\n\n\n\n<li>Birth and marriage certificate (if applicable)<\/li>\n\n\n\n<li>Medical examination carried out in Costa Rica<\/li>\n<\/ul>\n\n<p>This category allows self-employment but not employment by an employer in Costa Rica.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Residency as a Rentier<\/strong><\/h3>\n\n<p>Requires proving stable and ongoing income of at least USD 2,500 per month (approximately \u20ac2,375) for a minimum of two years. This income must come from stable sources abroad (rental income, bank deposit interest, investment dividends, etc.). <\/p>\n\n<p>Alternative: A bank deposit in Costa Rica of at least USD 60,000 in an authorised financial institution, equivalent to the minimum income required for two years.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Residency as an Investor<\/strong><\/h3>\n\n<p>Aimed at individuals who make investments in Costa Rica. The minimum investment amount has varied depending on the applicable regulations and is currently around USD 200,000 in strategic sectors or specific government-approved projects. <\/p>\n\n<p>Investments may be channelled through:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Real estate<\/li>\n\n\n\n<li>Companies incorporated in Costa Rica<\/li>\n\n\n\n<li>Securities issued by the State<\/li>\n\n\n\n<li>Other approved assets<\/li>\n<\/ul>\n\n<p>This category allows work in the business activity linked to the investment.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Digital Nomad Visa<\/strong><\/h3>\n\n<p>In 2021, Costa Rica approved a specific programme for foreign remote workers and digital professionals who provide services to companies or clients outside the country. This category allows a stay of up to one year, renewable for the same period. <\/p>\n\n<p><strong>Main requirements:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Prove minimum income of USD 3,000 per month (individual) or USD 4,000 (if including dependants)<\/li>\n\n\n\n<li>Employment or professional contract with a foreign company<\/li>\n\n\n\n<li>Health insurance with coverage in Costa Rica<\/li>\n<\/ul>\n\n<p><strong>Official source:<\/strong> General Directorate of Immigration and Foreign Nationals of Costa Rica<\/p>\n\n<p>\u26a0\ufe0f <strong>Critical:<\/strong> Obtaining legal residency in Costa Rica does not automatically mean acquiring tax residency, nor does it imply breaking Spanish tax residency. These concepts must be analysed separately. <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>How does the tax system work in Costa Rica?<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Territoriality principle<\/strong><\/h3>\n\n<p>The Costa Rican tax system taxes income according to its source. Article 1 of the Income Tax Law establishes that the tax applies to \u201call income or earnings, whatever their origin or source, obtained in Costa Rican territory\u201d. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>What is considered Costa Rican-source income?<\/strong><\/h3>\n\n<p>According to current regulations and the interpretation of the General Directorate of Taxation, the following are considered Costa Rican-source income:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Income from services provided in Costa Rican territory, regardless of where it is invoiced or collected<\/li>\n\n\n\n<li>Income derived from assets located in Costa Rica (leases, property sales)<\/li>\n\n\n\n<li>Profits from business activities carried out in the country<\/li>\n\n\n\n<li>Salaries and remuneration for personal services provided in Costa Rica<\/li>\n\n\n\n<li>Interest, dividends, and returns on capital invested in Costa Rican entities<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Which foreign income is, in principle, outside the Costa Rican tax scope?<\/strong><\/h3>\n\n<p>As a general rule, and subject to specific interpretation in each case:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Dividends from foreign companies without a permanent establishment in Costa Rica<\/li>\n\n\n\n<li>Interest on bank deposits in foreign entities<\/li>\n\n\n\n<li>Income from real estate located outside Costa Rica<\/li>\n\n\n\n<li>Capital gains from securities listed on international markets<\/li>\n\n\n\n<li>Pensions and returns from foreign insurance policies<\/li>\n<\/ul>\n\n<p><strong>Important:<\/strong> This exclusion is not absolute and may depend on the specific circumstances of the case, administrative interpretations, and case law. Correct classification of each income source requires an individual analysis. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Applicable tax rates<\/strong><\/h3>\n\n<p>Income Tax in Costa Rica applies a progressive scale for employment income and business activities:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Up to 3,876,000 colones per year (approx. USD 6,500\/year): exempt<\/li>\n\n\n\n<li>Next bracket up to 5,714,000 colones: 10%<\/li>\n\n\n\n<li>Next bracket up to 9,571,000 colones: 15%<\/li>\n\n\n\n<li>Next bracket up to 19,142,000 colones: 20%<\/li>\n\n\n\n<li>Excess over 19,142,000 colones: 25%<\/li>\n<\/ul>\n\n<p>Capital income and capital gains may be subject to specific taxation, with rates ranging from 15% to 25% depending on the nature of the return.<\/p>\n\n<p><strong>Official source:<\/strong> General Directorate of Taxation of Costa Rica<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Residency in Costa Rica and tax residency in Spain: different concepts<\/strong><\/h2>\n\n<p>This is one of the most critical and frequently misunderstood aspects of international mobility processes. Obtaining legal residency in Costa Rica does not automatically mean ceasing to be a tax resident in Spain. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>What is tax residency in Spain?<\/strong><\/h3>\n\n<p>Under Article 9 of <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\">Law 35\/2006 on Personal Income Tax (IRPF),<\/a> a person is a tax resident in Spain when any of the following conditions is met:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>Presence in Spanish territory for more than 183 days during the calendar year (including sporadic absences unless tax residency in another country is proven)<\/li>\n\n\n\n<li>Centre of economic interests in Spain: when the main core or base of economic activities or interests, directly or indirectly, is located in Spain<\/li>\n<\/ol>\n\n<p>In addition, the taxpayer is presumed to have their habitual residence in Spain when the legally non-separated spouse and dependent minor children habitually reside in Spain, unless proven otherwise.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Centre of economic interests: a qualitative criterion<\/strong><\/h3>\n\n<p>This criterion is fundamental and does not depend only on amounts. The Spanish Tax Agency assesses: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Location of main assets<\/li>\n\n\n\n<li>Source of most income<\/li>\n\n\n\n<li>Management of businesses and corporate shareholdings<\/li>\n\n\n\n<li>Location of significant investments<\/li>\n\n\n\n<li>Place where wealth is managed<\/li>\n<\/ul>\n\n<p><strong><em>Critical example:<\/em><\/strong> A Spanish citizen who obtains residency as a rentier in Costa Rica but keeps their investments, companies, real estate, and wealth management in Spain, with income mainly from Spanish sources, could still be considered a Spanish tax resident even if they spend fewer than 183 days in Spain.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Risks of dual tax residency<\/strong><\/h3>\n\n<p>Spain and Costa Rica do not have a Double Taxation Treaty in force. This absence means there is no pre-established mechanism to resolve tax residency conflicts between the two countries, which significantly increases risk and complexity. <\/p>\n\n<p>Effectively losing tax residency in Spain requires structured planning, documented and executed with absolute rigour.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>When can Costa Rica be of interest within an estate-planning strategy?<\/strong><\/h2>\n\n<p>It is essential to clarify that no jurisdiction is suitable per se for every profile. Costa Rica\u2019s suitability depends on specific personal, family, wealth, and professional circumstances. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Profiles that may consider Costa Rica<\/strong><\/h3>\n\n<h4 class=\"wp-block-heading\">Digital professionals with international activity<\/h4>\n\n<p>Individuals who provide professional services to clients or companies located outside Costa Rica through remote work, and whose income comes entirely from foreign sources. In these cases, if it is correctly evidenced that the service is provided from abroad, it could be argued that there is no Costa Rican-source income. <\/p>\n\n<p><strong>Important nuance:<\/strong> If the service is provided from Costa Rica, even to foreign clients, there are doctrinal interpretations that could consider there to be a Costa Rican source due to the place of performance. This issue must be analysed using rigorous technical criteria. <\/p>\n\n<h4 class=\"wp-block-heading\">Entrepreneurs with international commercial activity<\/h4>\n\n<p>Owners of companies operating in international markets, with corporate structures outside Costa Rica, who seek a stable personal residence base without this implying that the business activity is carried out from the country.<\/p>\n\n<p><strong>Key requirements:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>That the foreign company does not constitute a permanent establishment in Costa Rica<\/li>\n\n\n\n<li>That effective management is not carried out from Costa Rican territory<\/li>\n\n\n\n<li>That there is real economic substance in the jurisdiction of the operating entity<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">Investors with internationally diversified financial assets<\/h4>\n\n<p>Individuals with internationally diversified portfolios (listed securities, investment funds, financial assets) that generate foreign-source income and can legally optimise their overall tax position.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Common requirements for all profiles<\/strong><\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Real substance: Effective residence with demonstrable personal, social, and economic ties<\/li>\n\n\n\n<li>Effective break with Spain: Strictly meet the criteria for non-Spanish tax residency<\/li>\n\n\n\n<li>Comprehensive regulatory compliance: Tax, foreign exchange, and immigration obligations in all jurisdictions<\/li>\n\n\n\n<li>Valid economic reasons: Legitimate motives beyond tax savings<\/li>\n<\/ol>\n\n<p>\u26a0\ufe0f <strong>Critical warning:<\/strong> No estate-planning strategy involving a change of residence should be implemented without prior, personalised, and documented legal and tax analysis.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Common risks of poor planning<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Conflicts with the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Spanish Tax Agency<\/a><\/strong><\/h3>\n\n<p>The AEAT applies strict audit criteria. Poor planning may result in: <\/p>\n\n<p><strong>Retroactive tax reassessment:<\/strong> If the Tax Agency determines that a taxpayer has remained a Spanish tax resident, it will reassess non-time-barred tax years (generally four years), requiring:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Taxation on worldwide income in Spain<\/li>\n\n\n\n<li>Late-payment interest<\/li>\n\n\n\n<li>Penalties of 50% to 150% of the unpaid tax<\/li>\n<\/ul>\n\n<p><strong>Criminal liability:<\/strong> When the evaded tax exceeds \u20ac120,000, this constitutes a tax offence (Article 305 of the Criminal Code), punishable by one to five years\u2019 imprisonment.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Issues of effective double taxation<\/strong><\/h3>\n\n<p>The absence of a Double Taxation Treaty between Spain and Costa Rica means a taxpayer may be required to pay tax simultaneously in both countries without automatic mechanisms to eliminate double taxation.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Banking and financial complications<\/strong><\/h3>\n\n<p>Automatic exchange of tax information agreements (CRS\/FATCA) mean that Costa Rican financial institutions report account data of Spanish tax residents to the Spanish authorities.<\/p>\n\n<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1080 2650\">\n  <!-- Fondo -->\n  <rect width=\"1080\" height=\"2650\" fill=\"#E6E6E6\"><\/rect>\n  \n  <!-- Header con degradado -->\n  <defs>\n    <lineargradient id=\"headerGradient\" x1=\"0%\" y1=\"0%\" x2=\"100%\" y2=\"0%\">\n      <stop offset=\"0%\" style=\"stop-color:#0A3151;stop-opacity:1\"><\/stop>\n      <stop offset=\"100%\" style=\"stop-color:#33B4D6;stop-opacity:1\"><\/stop>\n    <\/lineargradient>\n    \n    <filter id=\"shadow\">\n      <fedropshadow dx=\"0\" dy=\"4\" stddeviation=\"4\" flood-opacity=\"0.2\"><\/fedropshadow>\n    <\/filter>\n  <\/defs>\n  \n  <rect width=\"1080\" height=\"300\" fill=\"url(#headerGradient)\"><\/rect>\n  \n  <!-- T\u00edtulo Principal -->\n  <text x=\"540\" y=\"90\" font-family=\"Arial, sans-serif\" font-size=\"50\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  RESIDENCIES AND VISAS\n  <\/text>\n  <text x=\"540\" y=\"155\" font-family=\"Arial, sans-serif\" font-size=\"50\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  IN COSTA RICA\n  <\/text>\n  <text x=\"540\" y=\"215\" font-family=\"Arial, sans-serif\" font-size=\"28\" fill=\"white\" text-anchor=\"middle\" opacity=\"0.95\">\n  Taxation and Planning for Spaniards\n  <\/text>\n  \n  <!-- Logo\/Brand -->\n  <rect x=\"380\" y=\"245\" width=\"320\" height=\"40\" rx=\"20\" fill=\"white\" opacity=\"0.2\"><\/rect>\n  <text x=\"540\" y=\"273\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"white\" text-anchor=\"middle\" font-weight=\"700\">\n  IN DIEM LAWYERS\n  <\/text>\n  \n  <!-- Secci\u00f3n 1: Tipos de Residencia -->\n  <rect x=\"60\" y=\"350\" width=\"960\" height=\"550\" rx=\"20\" fill=\"white\" filter=\"url(#shadow)\"><\/rect>\n  <rect x=\"60\" y=\"350\" width=\"960\" height=\"70\" rx=\"20\" fill=\"#0A3151\"><\/rect>\n  <rect x=\"60\" y=\"385\" width=\"960\" height=\"35\" fill=\"#0A3151\"><\/rect>\n  <text x=\"540\" y=\"395\" font-family=\"Arial, sans-serif\" font-size=\"34\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  4 TYPES OF RESIDENCY\n  <\/text>\n  \n  <!-- Pensionado -->\n  <circle cx=\"150\" cy=\"490\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"150\" y=\"503\" font-family=\"Arial, sans-serif\" font-size=\"28\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">1<\/text>\n  <text x=\"210\" y=\"485\" font-family=\"Arial, sans-serif\" font-size=\"27\" font-weight=\"bold\" fill=\"#0A3151\">PENSIONER<\/text>\n  <text x=\"210\" y=\"520\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">Lifetime pension: USD 1,000\/month<\/text>\n  <text x=\"210\" y=\"550\" font-family=\"Arial, sans-serif\" font-size=\"19\" fill=\"#666\">Self-employment permitted<\/text>\n  \n  <!-- Rentista -->\n  <circle cx=\"150\" cy=\"630\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"150\" y=\"643\" font-family=\"Arial, sans-serif\" font-size=\"28\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">2<\/text>\n  <text x=\"210\" y=\"625\" font-family=\"Arial, sans-serif\" font-size=\"27\" font-weight=\"bold\" fill=\"#0A3151\">RENTIER<\/text>\n  <text x=\"210\" y=\"660\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">Stable income: USD 2,500\/month (2 years)<\/text>\n  <text x=\"210\" y=\"690\" font-family=\"Arial, sans-serif\" font-size=\"19\" fill=\"#666\">or a USD 60,000 deposit<\/text>\n  \n  <!-- Inversionista -->\n  <circle cx=\"150\" cy=\"770\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"150\" y=\"783\" font-family=\"Arial, sans-serif\" font-size=\"28\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">3<\/text>\n  <text x=\"210\" y=\"765\" font-family=\"Arial, sans-serif\" font-size=\"27\" font-weight=\"bold\" fill=\"#0A3151\">INVESTOR<\/text>\n  <text x=\"210\" y=\"800\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">Investment from USD 200,000<\/text>\n  <text x=\"210\" y=\"830\" font-family=\"Arial, sans-serif\" font-size=\"19\" fill=\"#666\">Real estate, companies, or government securities<\/text>\n  \n  <!-- N\u00f3mada Digital -->\n  <circle cx=\"150\" cy=\"875\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"150\" y=\"888\" font-family=\"Arial, sans-serif\" font-size=\"28\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">4<\/text>\n  <text x=\"210\" y=\"870\" font-family=\"Arial, sans-serif\" font-size=\"27\" font-weight=\"bold\" fill=\"#0A3151\">DIGITAL NOMAD<\/text>\n  <text x=\"210\" y=\"905\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">Income: USD 3,000\/month \u00b7 Up to 2 years<\/text>\n  \n  <!-- Secci\u00f3n 2: Sistema Fiscal -->\n  <rect x=\"60\" y=\"950\" width=\"960\" height=\"380\" rx=\"20\" fill=\"#0A3151\" filter=\"url(#shadow)\"><\/rect>\n  <text x=\"540\" y=\"1015\" font-family=\"Arial, sans-serif\" font-size=\"36\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  COSTA RICA TAX SYSTEM\n  <\/text>\n  <rect x=\"180\" y=\"1040\" width=\"720\" height=\"3\" fill=\"#33B4D6\"><\/rect>\n  \n  <text x=\"540\" y=\"1085\" font-family=\"Arial, sans-serif\" font-size=\"30\" font-weight=\"bold\" fill=\"#33B4D6\" text-anchor=\"middle\">\n  \u2696\ufe0f Territoriality Principle\n  <\/text>\n  \n  <text x=\"540\" y=\"1140\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\" text-anchor=\"middle\">\n  \u2713 Only taxes Costa Rican-source income\n  <\/text>\n  <text x=\"540\" y=\"1185\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\" text-anchor=\"middle\">\n  \u2713 Foreign income may be exempt\n  <\/text>\n  <text x=\"540\" y=\"1230\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\" text-anchor=\"middle\">\n  \u2713 Tax rates: 0%\u201325% (progressive)\n  <\/text>\n  <text x=\"540\" y=\"1275\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\" text-anchor=\"middle\">\n  \u2713 Demanding formal obligations\n  <\/text>\n  \n  <rect x=\"240\" y=\"1295\" width=\"600\" height=\"45\" rx=\"10\" fill=\"#33B4D6\" opacity=\"0.3\"><\/rect>\n  <text x=\"540\" y=\"1325\" font-family=\"Arial, sans-serif\" font-size=\"21\" fill=\"white\" text-anchor=\"middle\" font-style=\"italic\">\n  Case-by-case analysis required\n  <\/text>\n  \n  <!-- Advertencia Cr\u00edtica -->\n  <rect x=\"60\" y=\"1380\" width=\"960\" height=\"280\" rx=\"20\" fill=\"#33B4D6\" filter=\"url(#shadow)\"><\/rect>\n  <text x=\"540\" y=\"1440\" font-family=\"Arial, sans-serif\" font-size=\"38\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  \u26a0\ufe0f CRITICAL WARNING\n  <\/text>\n  <rect x=\"180\" y=\"1455\" width=\"720\" height=\"3\" fill=\"white\" opacity=\"0.5\"><\/rect>\n  \n  <text x=\"540\" y=\"1510\" font-family=\"Arial, sans-serif\" font-size=\"28\" fill=\"white\" text-anchor=\"middle\" font-weight=\"600\">\n  Legal residency in Costa Rica\n  <\/text>\n  <text x=\"540\" y=\"1555\" font-family=\"Arial, sans-serif\" font-size=\"32\" fill=\"white\" text-anchor=\"middle\" font-weight=\"bold\">\n  IS NOT THE SAME AS\n  <\/text>\n  <text x=\"540\" y=\"1605\" font-family=\"Arial, sans-serif\" font-size=\"28\" fill=\"white\" text-anchor=\"middle\" font-weight=\"600\">\n  Losing Spanish tax residency\n  <\/text>\n  <text x=\"540\" y=\"1645\" font-family=\"Arial, sans-serif\" font-size=\"21\" fill=\"#0A3151\" text-anchor=\"middle\" font-weight=\"700\">\n  Structured planning and real substance are required\n  <\/text>\n  \n  <!-- Requisitos Espa\u00f1a -->\n  <rect x=\"60\" y=\"1710\" width=\"960\" height=\"380\" rx=\"20\" fill=\"white\" filter=\"url(#shadow)\"><\/rect>\n  <rect x=\"60\" y=\"1710\" width=\"960\" height=\"70\" rx=\"20\" fill=\"#0A3151\"><\/rect>\n  <rect x=\"60\" y=\"1745\" width=\"960\" height=\"35\" fill=\"#0A3151\"><\/rect>\n  <text x=\"540\" y=\"1755\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  LOSING SPANISH TAX RESIDENCY\n  <\/text>\n  \n  <g transform=\"translate(0, 0)\">\n    <rect x=\"100\" y=\"1820\" width=\"880\" height=\"60\" rx=\"10\" fill=\"#E6E6E6\"><\/rect>\n    <circle cx=\"140\" cy=\"1850\" r=\"12\" fill=\"#33B4D6\"><\/circle>\n      Fewer than 183 days in Spain    \n     Includes sporadic absences     \n  <\/g>\n  \n  <g transform=\"translate(0, 70)\">\n    <rect x=\"100\" y=\"1820\" width=\"880\" height=\"60\" rx=\"10\" fill=\"#E6E6E6\"><\/rect>\n    <circle cx=\"140\" cy=\"1850\" r=\"12\" fill=\"#33B4D6\"><\/circle>\n      Centre of economic interests outside    \n     Main assets, companies, investments     \n  <\/g>\n  \n  <g transform=\"translate(0, 140)\">\n    <rect x=\"100\" y=\"1820\" width=\"880\" height=\"60\" rx=\"10\" fill=\"#E6E6E6\"><\/rect>\n    <circle cx=\"140\" cy=\"1850\" r=\"12\" fill=\"#33B4D6\"><\/circle>\n      Effective tax residency in another country    \n     Real presence and demonstrable ties     \n  <\/g>\n  \n  <g transform=\"translate(0, 210)\">\n    <rect x=\"100\" y=\"1820\" width=\"880\" height=\"60\" rx=\"10\" fill=\"#E6E6E6\"><\/rect>\n    <circle cx=\"140\" cy=\"1850\" r=\"12\" fill=\"#33B4D6\"><\/circle>\n      Complete supporting documentation    \n     Conclusive evidence of effective residency     \n  <\/g>\n  \n  <!-- Perfiles y Riesgos -->\n  <rect x=\"60\" y=\"2150\" width=\"460\" height=\"320\" rx=\"20\" fill=\"#0A3151\" filter=\"url(#shadow)\"><\/rect>\n  <text x=\"290\" y=\"2210\" font-family=\"Arial, sans-serif\" font-size=\"30\" font-weight=\"bold\" fill=\"#33B4D6\" text-anchor=\"middle\">\n  \u2713 SUITABLE PROFILES\n  <\/text>\n  <rect x=\"140\" y=\"2225\" width=\"300\" height=\"2\" fill=\"#33B4D6\"><\/rect>\n  \n  <text x=\"290\" y=\"2270\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\" text-anchor=\"middle\">\n  \u2022 Digital professionals\n  <\/text>\n  <text x=\"290\" y=\"2310\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\" text-anchor=\"middle\">\n  \u2022 Entrepreneurs with\n  <\/text>\n  <text x=\"290\" y=\"2345\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\" text-anchor=\"middle\">\n  international activity\n  <\/text>\n  <text x=\"290\" y=\"2390\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\" text-anchor=\"middle\">\n  \u2022 Investors with foreign\n  <\/text>\n  <text x=\"290\" y=\"2425\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\" text-anchor=\"middle\">\n  income\n  <\/text>\n  \n  <rect x=\"560\" y=\"2150\" width=\"460\" height=\"320\" rx=\"20\" fill=\"white\" stroke=\"#0A3151\" stroke-width=\"4\" filter=\"url(#shadow)\"><\/rect>\n  <text x=\"790\" y=\"2210\" font-family=\"Arial, sans-serif\" font-size=\"30\" font-weight=\"bold\" fill=\"#0A3151\" text-anchor=\"middle\">\n  \u26a0\ufe0f CRITICAL RISKS\n  <\/text>\n  <rect x=\"640\" y=\"2225\" width=\"300\" height=\"2\" fill=\"#0A3151\"><\/rect>\n  \n  <text x=\"790\" y=\"2270\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">\n  \u2022 AEAT penalties\n  <\/text>\n  <text x=\"790\" y=\"2310\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">\n  (50%\u2013150% of the tax)\n  <\/text>\n  <text x=\"790\" y=\"2355\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">\n  \u2022 Double taxation\n  <\/text>\n  <text x=\"790\" y=\"2400\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">\n  \u2022 Tax disputes\n  <\/text>\n  <text x=\"790\" y=\"2445\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">\n  \u2022 Criminal liability\n  <\/text>\n  \n  <!-- Footer -->\n  <rect x=\"0\" y=\"2520\" width=\"1080\" height=\"130\" fill=\"#0A3151\"><\/rect>\n  <text x=\"540\" y=\"2575\" font-family=\"Arial, sans-serif\" font-size=\"30\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">\n  PROFESSIONAL ADVICE\n  <\/text>\n  <text x=\"540\" y=\"2615\" font-family=\"Arial, sans-serif\" font-size=\"30\" font-weight=\"bold\" fill=\"#33B4D6\" text-anchor=\"middle\">\n  REQUIRED\n  <\/text>\n  \n  <!-- Disclaimer peque\u00f1o -->\n  <rect x=\"120\" y=\"2520\" width=\"840\" height=\"2\" fill=\"#33B4D6\" opacity=\"0.3\"><\/rect>\n  <text x=\"540\" y=\"2495\" font-family=\"Arial, sans-serif\" font-size=\"17\" fill=\"#666\" text-anchor=\"middle\" font-style=\"italic\">\n  Spain and Costa Rica do NOT have a Double Taxation Treaty\n  <\/text>\n<\/svg>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>How can we help you at IN DIEM Abogados?<\/strong><\/h2>\n\n<p>At IN DIEM Abogados, we specialize in <strong>Immigration Law<\/strong>. Our team offers a comprehensive service that includes:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Personalised advice:<\/strong> we analyse your specific situation and explain the most appropriate procedure according to your needs, whether it is buying a home, incorporating a company, investing in Spain, or any other purpose.<\/li>\n\n\n\n<li><strong>Full management of the procedure:<\/strong> we take care of the entire process, from preparing the documentation to obtaining appointments, submitting applications, and following up until a favourable decision is issued.<\/li>\n\n\n\n<li><strong>Legal representation by power of attorney:<\/strong> if you live abroad, we can act on your behalf through a notarial power of attorney, avoiding unnecessary travel and speeding up the process.<\/li>\n\n\n\n<li><strong>Translation and legalisation of documents:<\/strong> we coordinate the sworn translation of your foreign documents and arrange the Hague Apostille when necessary.<\/li>\n\n\n\n<li><strong>Management of residence permits:<\/strong> we process all types of legal residency: .<\/li>\n\n\n\n<li><strong>Support in real estate and business transactions:<\/strong> we provide comprehensive advice throughout the entire transaction, ensuring legal certainty and regulatory compliance.<\/li>\n<\/ul>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-ddeb9f5d1cd6ff7c0c17c32fa938dfea\"><strong>Contact us. We are here to help you. <\/strong><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Frequently Asked Questions<\/strong><\/h2>\n\n<div class=\"gdlr-shortcode-wrapper\"><div class=\"gdlr-item gdlr-accordion-item style-1\"  ><div class=\"accordion-tab active pre-active\" ><h4 class=\"accordion-title\" ><i class=\"icon-minus\" ><\/i><span>Can I live in Costa Rica and stop paying tax in Spain?<\/span><\/h4><div class=\"accordion-content\"><p>  Not automatically. Obtaining residency in Costa Rica does not mean you cease to be a tax resident in Spain. To lose Spanish tax residency, it is necessary to:  <\/p>\n<p>  1. Not remain in Spain for more than 183 days during the calendar year<br \/> 2. Ensure that the centre of economic interests effectively moves outside Spain<br \/> 3. Where applicable, ensure that the spouse and dependent minor children also move their residence (or provide evidence of circumstances justifying otherwise)  <\/p>\n<p>  In addition, it must be evidenced that effective tax residency has been acquired in another country. A mere residence permit in Costa Rica is not sufficient; real presence and demonstrable personal and economic ties are required. <\/p>\n<p>    <strong>Conclusion:<\/strong> It is possible, but it requires structured planning, rigorous execution, and compliance with strict requirements.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Is Costa Rica a country  <\/span><\/h4><div class=\"accordion-content\"><p>  No. Costa Rica is not a tax haven and is not included on the lists of non-cooperative jurisdictions of the European Union or Spain. <\/p>\n<p>  The Costa Rican tax system applies the territoriality principle, meaning it taxes Costa Rican-source income, but this is not the same as \u201clow taxation\u201d:<\/p>\n<p>  \u2022 Costa Rican-source income may be subject to rates of up to 25%<br \/> \u2022 There are corporate taxes, VAT, municipal taxes, stamp duties, etc.<br \/> \u2022 Formal obligations are demanding<\/p>\n<p>  Costa Rica can be tax-efficient for individuals with predominantly foreign income, but it is not a universally low-tax system.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>What happens to my investments and bank accounts in Spain if I move to Costa Rica?<\/span><\/h4><div class=\"accordion-content\"><p>  It depends on multiple factors:<\/p>\n<p>    <strong>Reporting obligation:<\/strong> If you cease to be a tax resident in Spain, you must notify your financial institutions of the change of residence. Some may request additional documentation or apply specific policies for non-residents. <\/p>\n<p>    <strong>Form 720:<\/strong> Spanish tax residents must report assets and rights abroad. If you cease to be a Spanish tax resident, you will not have this obligation, but you may have equivalent reporting obligations in Costa Rica, if applicable. <\/p>\n<p>    <strong>Taxation of returns:<\/strong><br \/> \u2022 As a non-Spanish tax resident, Spanish-source returns (dividends, interest, capital gains) will be subject to withholding at source as a non-resident (generally between 19% and 24% depending on the type of income)<br \/> \u2022 These returns, if Spanish-source, will be taxed in Spain; if foreign-source, it will depend on the classification in each jurisdiction<\/p>\n<p>    <strong>Operational restrictions:<\/strong> Some financial institutions apply limitations to non-resident operations (product contracting, investment limits, etc.).<\/p>\n<p>    <strong>Recommendation:<\/strong> Review each financial product contractually before moving and plan any potential restructurings.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Do I need advice before moving, or can I do it afterwards?<\/span><\/h4><div class=\"accordion-content\"><p>  Absolutely before. A change of tax residency has immediate and irreversible consequences: <\/p>\n<p>  \u2022 <strong>Exit tax:<\/strong> Spain taxes unrealised capital gains on certain assets when a taxpayer moves their residence outside the EU\/EEA. If you have significant shareholdings in companies, investment funds, or other assets, you may face immediate taxation even if you have not sold the assets.<br \/> \u2022 <strong>Loss of tax benefits:<\/strong> Certain regimes (exemptions, deferrals) may be lost when changing residence.<br \/> \u2022 <strong>Formal obligations in the year of the change:<\/strong> The year of the change of residence entails specific and complex obligations.<br \/> \u2022 <strong>Risks of poor execution:<\/strong> A poorly planned move can generate conflicts with two tax authorities simultaneously. <\/p>\n<p>  Prior advice allows you to:<br \/> \u2022 Identify risks specific to your case<br \/> \u2022 Plan the optimal timing of the move from a tax perspective<br \/> \u2022 Prepare the necessary documentation<br \/> \u2022 Implement the strategy in an orderly manner<\/p>\n<p>  Seeking advice after the move only allows you to manage problems, not prevent them.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Is Costa Rica suitable for estate planning in my specific case?<\/span><\/h4><div class=\"accordion-content\"><p>  It depends entirely on your personal situation. There is no universal answer. Factors to consider:  <\/p>\n<p>  \u2705 <strong>Cases where Costa Rica may be of interest:<\/strong><br \/> \u2022 Professionals with foreign-source income<br \/> \u2022 Investors with diversified international portfolios<br \/> \u2022 Entrepreneurs with businesses outside Costa Rica<br \/> \u2022 Individuals who value quality of life and stability alongside territorial taxation<br \/> \u2022 Those who genuinely seek to live in Costa Rica (not just have a document)<\/p>\n<p>  \u274c <strong>Cases where Costa Rica is probably not suitable:<\/strong><br \/> \u2022 Individuals with income mainly from Spanish sources (salaries, Spanish public pensions, property in Spain)<br \/> \u2022 Those who do not plan to actually live outside Spain<br \/> \u2022 Cases where the centre of economic interests remains in Spain<br \/> \u2022 Situations where immigration or income requirements are not met<br \/> \u2022 Plans motivated exclusively by tax savings without real substance<\/p>\n<p>  Determining suitability requires a personalised analysis that considers income profile, wealth structure, family ties, professional activity, life goals and timelines, tolerance for administrative complexity, and other factors.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>How long does it take to complete the process of changing tax residency?<\/span><\/h4><div class=\"accordion-content\"><p>  There is no single timeframe. The full process can take between 6 months and 2 years, depending on: <\/p>\n<p>    <strong>Planning phase (2\u20136 months):<\/strong><br \/> \u2022 Analysis of wealth situation<br \/> \u2022 Strategy design<br \/> \u2022 Prior wealth restructuring if necessary<br \/> \u2022 Preparation of documentation<\/p>\n<p>    <strong>Costa Rican residency acquisition phase (4\u201312 months):<\/strong><br \/> \u2022 Collection of documentation<br \/> \u2022 Consular procedures<br \/> \u2022 Application to Immigration in Costa Rica<br \/> \u2022 Approval and issuance of the residency ID card<\/p>\n<p>    <strong>Implementation phase (6\u201312 months):<\/strong><br \/> \u2022 Effective relocation<br \/> \u2022 Establishment of ties in Costa Rica<br \/> \u2022 Progressive severing of ties with Spain<br \/> \u2022 Compliance with the presence requirement<\/p>\n<p>    <strong>Consolidation phase (full tax year):<\/strong><br \/> \u2022 Demonstration of effective residency for a full tax year<br \/> \u2022 Documentation of presence and activity<br \/> \u2022 Tax filings in both countries<\/p>\n<p>  It is essential not to rush the process. In these cases, haste is the enemy of legal certainty. <\/p>\n<\/div><\/div><\/div><\/div>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider double-dotted\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-e12200b0225e2daecbd7865cf0788842\" style=\"color:#0a3151\"><strong>Other publications on our blog that may interest you <\/strong><\/h2>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Expert Immigration Lawyers: European Union, Latin America, Spain, and International Service.<\/strong><\/p>\n\n<p><strong>IN DIEM Abogados<\/strong> has a team with experience in previous roles such as <strong>Judge, State Attorney, Public Prosecutor, or University Lecturer<\/strong>, which will provide you with peace of mind and confidence, as you will have the best team\u2014competitive and highly prepared\u2014to achieve your objectives and meet your needs.<\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-04f06a0d70d73ac9051e00fcd4a2a101\" style=\"color:#0a3151\"><strong>Our firm provides comprehensive advice in all areas related to immigration<\/strong>.<\/p>\n\n<p>We are at your disposal for anything you need. You can reach us via IN DIEM Lawyers Phone (+34) <strong>916 353 892.<\/strong> For urgent cases, you can contact us on IN DIEM 24-Hour Emergency Lawyers Phone: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-8defd8e07c5b7ec745a0514c4b4db9e3\" style=\"color:#0a3151\"><strong>Did you know that IN DIEM Abogados offers an online service and an urgent service?<\/strong><\/h2>\n\n<p>We offer our clients the option of being assisted via video call or videoconference, as well as by telephone, according to our clients\u2019 preference, so that the assistance is as personal as possible, with absolute immediacy, without the need to travel. This service is complemented by communication via email, which facilitates the analysis and delivery of documentation. <\/p>\n\n<p>Likewise, we offer urgent and 24-hour services for our companies, handling national and international contracting operations.<\/p>\n\n<p class=\"has-text-color\" style=\"color:#0029a4\">For more information on the Online Legal Advisory Service<strong> <a href=\"https:\/\/www.in-diem.com\/abogados-on-line\">HERE<\/a><\/strong>, the 24-hour and Urgent Service,<strong> <a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\">HERE<\/a><\/strong>, and some recognitions, we leave you this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"5475\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg\" alt=\"\" class=\"wp-image-5475\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-600x338.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-300x169.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-768x432.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1536x864.jpg 1536w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-100x56.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">Online Legal Advice<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"465\" data-id=\"4350\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg\" alt=\"24-hour Emergency Lawyer IN DIEM - Seville Malaga Huelva Madrid Las Palmas Dos Hermanas Mairena Coria de Rio\" class=\"wp-image-4350\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-600x273.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-300x136.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-768x349.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-100x45.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">24-hour and Urgent Legal Service <\/figcaption><\/figure>\n<\/figure>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\">Anything else about IN DIEM Lawyers? Here&#8217;s a short presentation video&#8230; <\/h2>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?wmode=transparent\" width=\"620\" height=\"348\" ><\/iframe><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<p>Would you like to have an in-person meeting with us? You can find us in Madrid, Las Palmas de Gran Canaria, Tenerife, M\u00e1laga, Seville, Huelva, Tomares, Coria del Rio, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, Mairena del Aljarafe&#8230; it will be a pleasure to assist you&#8230;!! <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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.  <\/p>\n","protected":false},"author":13,"featured_media":12051,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1726,1334],"tags":[],"class_list":["post-12050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immigration","category-international"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Residency and Visas in Costa Rica<\/title>\n<meta name=\"description\" content=\"Complete guide to residency in Costa Rica for Spaniards: visa types, territorial taxation, requirements, and international estate planning. 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