Costa Rica: Se publica reglamento de la Ley 10008: «Ley para atraer Trabajadores y Prestadores Remotos de Servicios de Carácter Internacional»
Published date | 11 July 2022 |
Law Firm | Consortium Legal |
El viernes 8 de Julio en horas de la tarde se publicó en el diario de circulación nacional “La Gaceta”, el reglamento de la ley 10008, popularmente conocida como “Ley para atraer nómadas digitales”.
Dentro de sus disposiciones más relevantes se establecen:
- Se establece el concepto de Trabajador o Prestador Remoto de Servicios, como aquella persona extranjera que presta servicios remunerados de forma remota, utilizando medios informáticos o de telecomunicaciones, en favor de una persona física o jurídica que se encuentra en el exterior.
- Asimismo, se establece que dicho trabajador debe recibir una remuneración proveniente del exterior por un monto mínimo de tres mil dólares estadounidenses mensuales ($3 000,00) y en caso de solicitar la permanencia legal para sus dependientes de cuatro mil dólares mensuales ($4 000,00).
- Se instauran los requisitos específicos de la categoría Trabajador o Prestador Remoto de Servicios y de sus dependientes.
- La persona extranjera solicitante podrá realizar el trámite de solicitud de manera digital por medio de la página ¡TRÁMITE YA! o de manera física en las oficinas de la Dirección General de Migración y Extranjería.
- La Dirección General de Migración y Extranjería contará con un plazo de 15 naturales días para resolver dicho trámite y se otorgará a los solicitantes un plazo de 5 naturales días para cumplir con las prevenciones correspondientes.
- Las personas extranjeras autorizadas bajo la subcategoría migratoria de Estancia, como Trabajador o Prestador Remoto de Servicios se les otorga un beneficio de exoneración para los en la importación de equipo personal básico informático, así como una exención total sobre el impuesto sobre las utilidades.
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