Costa Rica: Se publica el reglamento de Ley para la Atracción de Inversionistas, Residentes Rentistas y Residentes Pensionados
Published date | 24 February 2023 |
Law Firm | Consortium Legal |
El jueves 23 de febrero de 2023 se publicó dentro del diario de circulación nacional “La Gaceta” el reglamento a la Ley Nº 9996 para la Atracción de Inversionistas, Residentes Rentistas y Residentes Pensionados.
Dentro del cual se establecen las siguientes modificaciones:
- La persona extranjera que realice una inversión en Costa Rica por un monto no menor a US$150 000, 00 podrá optar por la subcategoría migratoria de Inversionista.
- El tipo de inversiones permitidas para calificar como inversionistas son: bienes inmuebles o inscribibles y no a nombre de personas jurídicas, acciones, valores, proyectos de interés nacional o proyectos productivos, fondo de capital de riesgo, proyectos de infraestructura sostenible.
- Se establece de manera explícita para aquellas inversiones de bienes inmuebles o inscribibles deberán inscribirse a título personal, no siendo aceptados aquellos inscritos a nombre de personas jurídicas.
- Requisitos de documentación por primea vez y de renovación para aquellos extranjeros a quienes se les otorgue la subcategoría de inversionista.
- La personas extranjeras a las que se les otorgue la residencia temporal como inversionista, así como sus dependientes, no podrán realizar ninguna labor manual o intelectual remunerada.
- Los inversionistas, residentes pensionados o residentes rentistas, podrán gozar de los incentivos fiscales, por lo cual podrán importar exentos el menaje de casa, vehículos, y exención en el impuesto de traspaso de bienes de hasta un 20%.
Los inversionistas, rentistas o pensionados podrán optar por los beneficios antes mencionados únicamente durante los primeros 5 años de vigencia de la ley.
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