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Archive for the Costa Rica Category

Costa Rica: Yearly Tax on Legal Entities Ruled Unconstitutional

We have discussed the Yearly Tax on Legal Entities in several several different occasions. This is a tax levied since 2012 on legal persons in Costa Rica (the prime examples being “sociedades anónimas” or corporations and limited liability companies), payable in January of every year. The tax

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Amendment to Patent & Design Regulations in Costa Rica as of April, 2014

As of April 24, 2014, several new important changes practice before the Costa Rican Patent Office regarding Patents of Invention, Designs and Industrial Models & Utility Models came into effect. The amendment is notable for introducing new  formal and substantive changes to payment of annuities, prosecution and

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Costa Rica: Alert – Exemption on real estate transfer fees for qualifying legal entities up to October 1st, 2012

The Legal Persons Tax Law of Costa Rica that became effective on April 1st of 2012 established a 6-month period of grace under which owners of corporations that have been inactive for the prior 24 months before the tax authorities may transfer any real estate held in

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Costa Rica: Brief Primer Intellectual Property Protection

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Thanks to the international harmonizing trend in IP laws, the procedure for registration and protection of patents of invention, trademarks and other IP rights is fairly standardized in Costa Rica and Latin America in comparison to the rest of the world. Most of the basic considerations regarding

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Costa Rica: New Guideline for Suspension of Trade and Service Mark Applications

by Luis Acuna, Asesores Legales en Propiedad Industrial (ALPI), Costa Rica The merits of granting a request to suspend prosecution of a pending trademark, service mark or trade name application before the Costa Rican Industrial Property Registry has traditionally been evaluated in a case-by-case basis. No clear

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Costa Rica: Yearly Tax on Legal Entities as of April, 2012

As we have informed our clients and friends in the past, the Costa Rican Legislature passed a new tax on corporate entities that will take effect on April, 2012. You may read a basic overview about the tax in the following article: Yearly Tax on Legal Entities

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