{"id":21297,"date":"2025-12-13T21:32:57","date_gmt":"2025-12-13T20:32:57","guid":{"rendered":"https:\/\/www.in-diem.com\/residency-and-visas-in-costa-rica-taxation-and-estate-planning-for-spaniards\/"},"modified":"2026-08-12T03:22:54","modified_gmt":"2026-08-12T01:22:54","slug":"residency-and-visas-in-costa-rica-taxation-and-estate-planning-for-spaniards","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/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":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><strong>Official source:<\/strong> Ministry of Finance of Costa Rica<\/p>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\"><strong>Official source:<\/strong> General Directorate of Immigration and Foreign Nationals of Costa Rica<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> Obtaining legal residency in Costa Rica does not automatically confer tax residency there, nor does it imply a loss of Spanish tax residency. These concepts must be analyzed 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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><strong>Critical Warning:<\/strong> No estate planning strategy that involves a change of residence should be implemented without a prior, personalized, 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 class=\"wp-block-paragraph\">The AEAT applies strict audit criteria. Poor planning may result in: <\/p>\n\n<p class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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<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 class=\"wp-block-paragraph\">At IN DIEM Abogados, we are specialists in <strong>Immigration and Foreign Nationals 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 wp-block-paragraph\"><strong>Contact us. We are here to help you. <\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div class=\"indiem-faqs\"><style>.indiem-faqs {\n      width: 100%;\n      max-width: 900px;\n      margin: 28px auto;\n      box-sizing: border-box;\n      font-family: inherit;\n    }\n\n```\n.indiem-faqs * {\n  box-sizing: border-box;\n}\n\n.indiem-faqs-title {\n  margin: 0 0 16px 0;\n  color: #0A3151;\n  font-size: 24px;\n  line-height: 1.3;\n  font-weight: 700;\n}\n\n.indiem-faq-item {\n  margin-bottom: 10px;\n  border: 1px solid #E6E6E6;\n  border-radius: 12px;\n  background: #ffffff;\n  overflow: hidden;\n}\n\n.indiem-faq-item summary {\n  cursor: pointer;\n  padding: 15px 18px;\n  color: #0A3151;\n  font-size: 15px;\n  line-height: 1.4;\n  font-weight: 700;\n  background: #F8FAFC;\n  list-style: none;\n}\n\n.indiem-faq-item summary::-webkit-details-marker {\n  display: none;\n}\n\n.indiem-faq-item summary::after {\n  content: \"+\";\n  float: right;\n  color: #33B4D6;\n  font-size: 20px;\n  line-height: 1;\n  font-weight: 700;\n}\n\n.indiem-faq-item[open] summary::after {\n  content: \"\u2013\";\n}\n\n.indiem-faq-content {\n  padding: 14px 18px 16px 18px;\n  border-top: 1px solid #E6E6E6;\n  color: #333333;\n  font-size: 14px;\n  line-height: 1.55;\n}\n\n.indiem-faq-content p {\n  margin: 0;\n}\n\n@media (max-width: 520px) {\n  .indiem-faqs-title {\n    font-size: 21px;\n  }\n\n  .indiem-faq-item summary {\n    font-size: 14px;\n    padding: 14px 15px;\n  }\n\n  .indiem-faq-content {\n    font-size: 13px;\n    padding: 13px 15px 15px 15px;\n  }\n}\n```\n\n  <\/style><h2 class=\"indiem-faqs-title\">Preguntas frecuentes sobre residencia en Costa Rica y fiscalidad para espa\u00f1oles<\/h2><details class=\"indiem-faq-item\"><summary>\u00bfC\u00f3mo funciona el sistema fiscal territorial de Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>El sistema fiscal costarricense se basa, con car\u00e1cter general, en gravar las rentas de fuente costarricense. Esto significa que no todas las rentas extranjeras tributan necesariamente en Costa Rica, aunque la calificaci\u00f3n de cada renta debe estudiarse caso por caso.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfTener residencia legal en Costa Rica elimina la residencia fiscal en Espa\u00f1a?<\/summary><div class=\"indiem-faq-content\"><p>No. La residencia legal migratoria y la residencia fiscal son conceptos distintos. Una persona puede obtener residencia en Costa Rica y seguir siendo considerada residente fiscal en Espa\u00f1a si conserva all\u00ed su permanencia, centro de intereses econ\u00f3micos o v\u00ednculos familiares relevantes.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 tipos de residencia pueden interesar a espa\u00f1oles en Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>Entre las categor\u00edas m\u00e1s habituales se encuentran la residencia como pensionado, rentista, inversionista y la visa para n\u00f3madas digitales. Cada una exige requisitos econ\u00f3micos, documentales y migratorios espec\u00edficos que deben verificarse antes de iniciar el tr\u00e1mite.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 es la residencia como rentista en Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>Es una categor\u00eda pensada para personas que acreditan ingresos estables y permanentes procedentes del extranjero durante un per\u00edodo determinado. Tambi\u00e9n puede articularse mediante un dep\u00f3sito bancario, siempre que se cumplan los requisitos exigidos por la normativa costarricense.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 requisitos tiene la visa de n\u00f3mada digital en Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>La visa de n\u00f3mada digital est\u00e1 dirigida a trabajadores remotos o profesionales que prestan servicios a empresas o clientes fuera de Costa Rica. Exige acreditar ingresos m\u00ednimos, relaci\u00f3n laboral o profesional exterior y seguro m\u00e9dico con cobertura en el pa\u00eds.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfEspa\u00f1a y Costa Rica tienen convenio de doble imposici\u00f3n?<\/summary><div class=\"indiem-faq-content\"><p>No existe un convenio de doble imposici\u00f3n entre Espa\u00f1a y Costa Rica. Esto puede generar riesgos de doble residencia fiscal o doble tributaci\u00f3n efectiva si la planificaci\u00f3n no se realiza correctamente y con documentaci\u00f3n suficiente.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 riesgos existen si el traslado fiscal se planifica mal?<\/summary><div class=\"indiem-faq-content\"><p>Una planificaci\u00f3n incorrecta puede provocar regularizaciones por parte de la Agencia Tributaria espa\u00f1ola, exigencia de impuestos por renta mundial, intereses de demora, sanciones e incluso responsabilidad penal si se superan determinados umbrales de cuota defraudada.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 debe analizarse antes de trasladar la residencia a Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>Debe analizarse la residencia fiscal espa\u00f1ola, el centro de intereses econ\u00f3micos, la estructura patrimonial, las fuentes de renta, la actividad profesional, las obligaciones en Costa Rica y la existencia de sustancia real en el nuevo pa\u00eds de residencia.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfC\u00f3mo puede ayudar IN DIEM Abogados en una planificaci\u00f3n con Costa Rica?<\/summary><div class=\"indiem-faq-content\"><p>IN DIEM Abogados puede estudiar la viabilidad jur\u00eddica y fiscal del traslado, revisar los riesgos frente a la Agencia Tributaria espa\u00f1ola, coordinar la planificaci\u00f3n patrimonial internacional y dise\u00f1ar una estrategia documentada y adaptada al perfil del cliente.<\/p><\/div><\/details><\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\"><strong>Lawyers Specializing in Immigration Law: European Union, Latin America, Spain, and International Services<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Abogados IN DIEM<\/strong> has a team with experience in roles such as <strong>magistrate, state attorney, prosecutor, and university professor, which <\/strong>will give you peace of mind and confidence, knowing you have the best team\u2014one that is competitive and highly qualified to achieve your goals and meet your needs.<\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-04f06a0d70d73ac9051e00fcd4a2a101 wp-block-paragraph\" style=\"color:#0a3151\"><strong>Our firm provides comprehensive advice in all areas related to immigration<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">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<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\"><strong>Did you know that Abogados IN DIEM offers online and expedited services?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We offer our clients the option of receiving assistance via video call or videoconference, as well as by phone, depending on their preference, so that the assistance is as personalized as possible, provided immediately, and without the need to travel. This service is complemented by communication via email, which facilitates the review and delivery of documentation. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, for businesses and individuals, IN DIEM Abogados offers urgent services and 24-hour support for matters that require a quick response.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>Online Legal Advice<\/strong><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/24-horas\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>24-Hour Service and Urgent Requests<\/strong><\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\">Would you like to know more about IN DIEM Abogados? Here is this short introductory video&#8230; <\/h2>\n\n\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-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"In Diem Abogados Sevilla\" width=\"1280\" height=\"720\" src=\"https:\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#0029a4\">To acknowledge some of you, here&#8217;s this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can find us in Seville, Madrid, Las Palmas de Gran Canaria, M\u00e1laga, Tomares, Coria del R\u00edo, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, and Mairena del Aljarafe. We look forward to serving you. <\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><!-- .vgblk-rw-wrapper -->","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":21300,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[4227,4388,4294],"tags":[4400,4404,4399,4398,4405,4402,4401,4391,4390,4403,4396,4389,4393,4395,1452,1474,4392,4394,4397],"class_list":["post-21297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immigration","category-international","category-tax","tag-article-9-of-the-personal-income-tax-law","tag-costa-rica-retiree-visa","tag-costa-rica-treasury","tag-costa-rican-income-tax-law","tag-digital-nomad-visa-for-costa-rica","tag-double-taxation-agreement","tag-dual-tax-residency","tag-estate-planning","tag-international-mobility","tag-investor-visa-costa-rica","tag-legal-residence","tag-personal-income-tax","tag-residence-in-costa-rica","tag-spaniards-in-costa-rica","tag-tax-agency","tag-tax-residence","tag-tax-residency-in-spain","tag-taxation-in-costa-rica","tag-territorial-tax-system"],"acf":[],"yoast_head":"<!-- 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