{"id":913,"date":"2026-09-18T19:11:06","date_gmt":"2026-09-18T19:11:06","guid":{"rendered":"https:\/\/www.libreverdad.com\/corporate-law\/"},"modified":"2026-09-18T19:15:30","modified_gmt":"2026-09-18T19:15:30","slug":"corporate-law","status":"publish","type":"page","link":"https:\/\/www.libreverdad.com\/es\/corporate-law\/","title":{"rendered":"Derecho Corporativo y Empresarial en Costa Rica"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Page Title Section&#8221; _builder_version=&#8221;4.27.0&#8243; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#313e47 0%|rgba(49,62,71,0.5) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_color_gradient_start=&#8221;#313e47&#8243; background_color_gradient_end=&#8221;rgba(49,62,71,0.5)&#8221; background_image=&#8221;https:\/\/www.libreverdad.com\/wp-content\/uploads\/2022\/10\/justice-lady.png&#8221; custom_padding=&#8221;120px||120px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Page Title&#8221; _builder_version=&#8221;4.27.0&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;Prata||||||||&#8221; header_font_size=&#8221;60px&#8221; header_line_height=&#8221;1.4em&#8221; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; max_width=&#8221;820px&#8221; module_alignment=&#8221;center&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Corporate and Business Law in Costa Rica<\/h1>\n<p>Company formation, the compliance deadlines that catch people out, contracts, trademarks and arbitration.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Body Section&#8221; _builder_version=&#8221;4.27.0&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;70px||60px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.9em&#8221; header_2_font=&#8221;Prata||||||||&#8221; header_2_font_size=&#8221;34px&#8221; header_2_line_height=&#8221;1.35em&#8221; header_2_text_color=&#8221;#313e47&#8243; header_3_font=&#8221;Prata||||||||&#8221; header_3_font_size=&#8221;21px&#8221; header_3_line_height=&#8221;1.45em&#8221; header_3_text_color=&#8221;#313e47&#8243; max_width=&#8221;900px&#8221; module_alignment=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Forming and running a Costa Rican company<\/h2>\n<p>Most foreign owners in Guanacaste hold property or run a business through a sociedad anonima or a sociedad de responsabilidad limitada. Setting one up is straightforward. Keeping it compliant is where people get caught, usually years later and usually at the worst time, when a sale is about to close and the company turns out to be delinquent.<\/p>\n<h3>Formation<\/h3>\n<p>We incorporate S.A. and S.R.L. companies, draft the estatutos to fit what the company is actually for, appoint officers and resident agents, register with the Registro Nacional, and obtain the corporate tax identification. If the company will hold property, the structure should be decided before the purchase, not after.<\/p>\n<h3>The compliance calendar<\/h3>\n<p>Three obligations catch people out, and all three carry real consequences:<\/p>\n<ul>\n<li><strong>Impuesto a las personas juridicas.<\/strong> The annual corporate tax. Non-payment accumulates interest and eventually blocks the company from filing anything at the Registro Nacional.<\/li>\n<li><strong>Registro de Transparencia y Beneficiarios Finales (RTBF).<\/strong> The beneficial ownership declaration filed annually with the Banco Central. Failure to file carries fines and blocks registry filings.<\/li>\n<li><strong>Domicilio electronico.<\/strong> Every company must maintain a registered official email address with the tax authority. Notices sent there are legally served whether or not anyone reads them.<\/li>\n<\/ul>\n<p>A company that has quietly fallen behind on these can usually be brought current, but it takes time you will not have in the middle of a transaction.<\/p>\n<h2>Contracts<\/h2>\n<p>We draft and review purchase and sale agreements, service and professional contracts, leases, shareholder agreements, construction contracts and private arrangements. Drafted by a litigation office, which means the clauses that matter are the ones about what happens when it goes wrong: how disputes are resolved, which court, what counts as notice, and what the remedy is.<\/p>\n<h2>Trademark and brand registration<\/h2>\n<p>A trademark in Costa Rica is registered with the Registro de la Propiedad Industrial. Rights here follow registration rather than use, so a business trading under a name for years can still lose it to someone who registers first. We run the availability search, file the application, handle oppositions, and manage renewals. Registration typically takes several months from filing when nobody opposes it.<\/p>\n<h2>Mediation and arbitration<\/h2>\n<p>Costa Rica has a functioning alternative dispute resolution framework under the Ley RAC, and many commercial contracts contain arbitration clauses. Mediation and arbitration can be faster and more private than court, and a settlement agreement reached through a recognised centre is enforceable.<\/p>\n<p>They are not always better. Arbitration costs are paid by the parties rather than the state, an arbitral award is very hard to appeal, and a mediation only works when both sides genuinely want an outcome. We will advise honestly on which route fits, and we appear in both.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;We Advise You On&#8221; _builder_version=&#8221;4.27.0&#8243; background_color=&#8221;#8abc1c&#8221; custom_padding=&#8221;60px||60px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; max_width=&#8221;1000px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; text_font=&#8221;||||||||&#8221; text_text_color=&#8221;#000000&#8243; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Prata||||||||&#8221; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.4em&#8221; header_2_text_color=&#8221;#000000&#8243; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>We advise you on:<\/h2>\n<ul>\n<li>Incorporation of S.A. and S.R.L. companies<\/li>\n<li>Annual corporate tax, RTBF and domicilio electronico compliance<\/li>\n<li>Bringing a delinquent company back into good standing<\/li>\n<li>Shareholder and quota-holder agreements<\/li>\n<li>Purchase and sale, service, lease and construction contracts<\/li>\n<li>Trademark and brand registration and oppositions<\/li>\n<li>Mediation and arbitration under the Ley RAC<\/li>\n<li>Company modification, merger and liquidation<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Case Stories&#8221; _builder_version=&#8221;4.27.0&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;20px||70px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; header_2_font=&#8221;Prata||||||||&#8221; header_2_font_size=&#8221;32px&#8221; header_2_text_color=&#8221;#313e47&#8243; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Related cases and briefings<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; header_3_font=&#8221;Prata||||||||&#8221; header_3_font_size=&#8221;19px&#8221; header_3_line_height=&#8221;1.4em&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.7em&#8221; border_width_top=&#8221;4px&#8221; border_color_top=&#8221;#8abc1c&#8221; custom_padding=&#8221;18px|0px|0px|0px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3><a href=\"https:\/\/www.libreverdad.com\/blog\/breach-of-contract-costa-rica\/\">Breach of Contract in Costa Rica: He Paid $25,000 for Land That Could Never Be His<\/a><\/h3>\n<p>He paid USD 25,000 for a Guanacaste lot he could never register. How a cadastral overlap, a probate case and a breach-of-contract suit got the money back.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; header_3_font=&#8221;Prata||||||||&#8221; header_3_font_size=&#8221;19px&#8221; header_3_line_height=&#8221;1.4em&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.7em&#8221; border_width_top=&#8221;4px&#8221; border_color_top=&#8221;#8abc1c&#8221; custom_padding=&#8221;18px|0px|0px|0px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3><a href=\"https:\/\/www.libreverdad.com\/blog\/does-your-costa-rican-company-have-an-official-email-why-it-matters\/\">Does Your Costa Rican Company Have an Official Email? Why It Matters<\/a><\/h3>\n<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Body Section&#8221; _builder_version=&#8221;4.27.0&#8243; background_color=&#8221;#f7f7f7&#8243; custom_padding=&#8221;70px||60px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.9em&#8221; header_2_font=&#8221;Prata||||||||&#8221; header_2_font_size=&#8221;34px&#8221; header_2_line_height=&#8221;1.35em&#8221; header_2_text_color=&#8221;#313e47&#8243; header_3_font=&#8221;Prata||||||||&#8221; header_3_font_size=&#8221;21px&#8221; header_3_line_height=&#8221;1.45em&#8221; header_3_text_color=&#8221;#313e47&#8243; max_width=&#8221;900px&#8221; module_alignment=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Common questions<\/h2>\n<h3>Should I hold Costa Rican property in a company or in my own name?<\/h3>\n<p>It depends on who the owners are, what happens on death, and whether the property will generate income. A company can simplify succession and shared ownership but adds annual corporate tax, an RTBF filing and accounting obligations. The structure should be decided before the purchase closes, because changing it afterwards means a second transfer and a second set of costs.<\/p>\n<h3>What is the RTBF and do I have to file it?<\/h3>\n<p>The Registro de Transparencia y Beneficiarios Finales is the beneficial ownership declaration that every Costa Rican company files annually with the Banco Central. Yes, it is mandatory. Failure to file carries fines and blocks the company from making filings at the Registro Nacional, which will stop a property sale.<\/p>\n<h3>What is the difference between an S.A. and an S.R.L. in Costa Rica?<\/h3>\n<p>An S.A. has a board with several officers and shares that transfer relatively freely. An S.R.L. has a simpler management structure, usually one or more gerentes, and quotas whose transfer other quota-holders can restrict. S.R.L. is often simpler for a small holding company; S.A. suits businesses with outside investors or a board.<\/p>\n<h3>How long does trademark registration take in Costa Rica?<\/h3>\n<p>Typically several months from filing if nobody opposes the application. Costa Rica grants rights on registration rather than on use, so filing early matters more than how long you have been trading under the name.<\/p>\n<h3>Is arbitration better than going to court in Costa Rica?<\/h3>\n<p>Sometimes. Arbitration under the Ley RAC is usually faster and more private, but the parties pay the arbitrators rather than the state, and an award is very difficult to appeal. Court is slower and public but carries a full right of appeal. Which is better depends on the amount at stake, the contract you already signed, and how badly you need finality.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;CTA Section&#8221; _builder_version=&#8221;4.27.0&#8243; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#313e47 0%|rgba(49,62,71,0.85) 100%&#8221; background_color_gradient_start=&#8221;#313e47&#8243; background_color_gradient_end=&#8221;rgba(49,62,71,0.85)&#8221; custom_padding=&#8221;70px||70px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; text_font_size=&#8221;22px&#8221; text_line_height=&#8221;1.6em&#8221; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; max_width=&#8221;760px&#8221; module_alignment=&#8221;center&#8221; header_2_font=&#8221;Prata||||||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Tell us what happened. First conversation is free.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.libreverdad.com\/contact\/&#8221; button_text=&#8221;Contact the office&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.27.0&#8243; custom_button=&#8221;on&#8221; button_text_size=&#8221;14px&#8221; button_text_color=&#8221;#313e47&#8243; button_bg_color=&#8221;#8abc1c&#8221; button_border_width=&#8221;12px&#8221; button_border_color=&#8221;#8abc1c&#8221; button_border_radius=&#8221;0px&#8221; button_letter_spacing=&#8221;2px&#8221; button_font=&#8221;|700||on|||||&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Body Section&#8221; _builder_version=&#8221;4.27.0&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;70px||60px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.9em&#8221; header_2_font=&#8221;Prata||||||||&#8221; header_2_font_size=&#8221;34px&#8221; header_2_line_height=&#8221;1.35em&#8221; header_2_text_color=&#8221;#313e47&#8243; header_3_font=&#8221;Prata||||||||&#8221; header_3_font_size=&#8221;21px&#8221; header_3_line_height=&#8221;1.45em&#8221; header_3_text_color=&#8221;#313e47&#8243; max_width=&#8221;900px&#8221; module_alignment=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"font-size:13px;color:#7a7a7a;text-align:center\">Informacion general, no constituye asesoria legal. \/ General information, not legal advice. Case accounts on this site are anonymized and published with consent. Past results do not guarantee a future outcome.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Form a Costa Rican company, stay compliant with corporate tax and the RTBF, register a trademark, and resolve commercial disputes. Corporate lawyers in Guanacaste.<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","advanced_seo_description":"Form a Costa Rican company, stay compliant with corporate tax and the RTBF, register a trademark, and resolve commercial disputes. Corporate lawyers in Guanacaste.","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","footnotes":""},"class_list":["post-913","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/pages\/913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/comments?post=913"}],"version-history":[{"count":0,"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/pages\/913\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.libreverdad.com\/es\/wp-json\/wp\/v2\/media?parent=913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}