{"id":1936,"date":"2026-05-03T16:07:09","date_gmt":"2026-05-03T16:07:09","guid":{"rendered":"https:\/\/ics.cr\/?p=1936"},"modified":"2026-05-20T16:39:25","modified_gmt":"2026-05-20T16:39:25","slug":"taxation-of-short-term-rentals-and-airbnb-type-platforms","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/fiscalidad-de-los-alquileres-temporales-y-plataformas-tipo-airbnb\/","title":{"rendered":"Taxation of short-term rentals and Airbnb-style platforms"},"content":{"rendered":"<p>The webinar is free for ICS clients with retainers, and Accounting and Audit clients.<\/p>\n<h2>Who is this seminar for?<\/h2>\n<ul>\n<li>Real estate owners operating on digital platforms<\/li>\n<li>Real estate investors<\/li>\n<li>Businesses and individuals with short-term rental income<\/li>\n<li>Accounting advisors<\/li>\n<li>Financial executives and decision-makers<\/li>\n<\/ul>\n<h2>Why attend?<\/h2>\n<ul>\n<li>Understanding the impact of new tax administration control mechanisms<\/li>\n<li>Identify tax risks associated with operations on digital platforms<\/li>\n<li>Evaluate tax structuring alternatives (capital income vs. profits)<\/li>\n<li>Update on current formal and substantive obligations<\/li>\n<\/ul>\n<h2>Included material<\/h2>\n<ul>\n<li>Webinar Introduction<br \/>\nSession recording<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>This webinar comprehensively addresses the main tax obligations faced by taxpayers generating income under this scheme, both at the local level and in international scenarios.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-1936","post","type-post","status-publish","format-standard","hentry","category-seminarios","category-webinars"],"acf":{"event":{"date":"20260527","start_time":"09:30:00","":"Webinar en vivo","end_time":"11:30:00","cost":"\u20a125,000 + 2% IVA","place":"Plataforma Teams","presenters":[{"name":"Dahianna Jim\u00e9nez","position":"Contadora con maestr\u00eda en asesor\u00eda fiscal empresarial","company":"ICS Consultores","company_link":"https:\/\/ics.cr\/","company_profile":"Contadora con maestr\u00eda en asesor\u00eda fiscal empresarial, experiencia en planificaci\u00f3n fiscal, cumplimiento tributario, due dilligence, entre otros. Con s\u00f3lida experiencia en impuesto sobre la renta, Impuesto al Valor Agregado, Precios de Transferencia y gesti\u00f3n de tr\u00e1mites especializados ante la Administraci\u00f3n Tributaria.","profile_image":1918,"company_logo":79},{"name":"Leonardo \u00c1vila","position":"Abogado tributarista","company":"ICS Consultores","company_link":"https:\/\/ics.cr\/","company_profile":"Abogado tributarista, M\u00e1ster en Tributaci\u00f3n por la Universidad Carlos III de Madrid, cuento con una especialidad en Derecho Aduanero y Comercio Exterior. M\u00e1s de 10 a\u00f1os de experiencia en consultor\u00eda tributaria, planificaci\u00f3n fiscal y asesor\u00eda integral en el R\u00e9gimen de Zona Franca.","profile_image":1917,"company_logo":79}],"topics_header":"Alquileres temporales ","topic_intro":"En el contexto actual de mayor fiscalizaci\u00f3n y digitalizaci\u00f3n de la Administraci\u00f3n Tributaria, los modelos de negocio asociados a plataformas de alquiler de corta estancia como Airbnb y similares, est\u00e1n siendo objeto de un escrutinio cada vez m\u00e1s riguroso. Este webinar aborda de manera integral las principales obligaciones tributarias que enfrentan los contribuyentes que generan ingresos bajo este esquema, tanto a nivel local como en escenarios internacionales.   ","topics_repeater":[{"topic_title":"Principales obligaciones tributarias en alquileres mediante plataformas digitales","topic_description":""},{"topic_title":"Comparaci\u00f3n de reg\u00edmenes tributarios aplicables","topic_description":""},{"topic_title":"Impuesto sobre la renta (rentas de capital vs utilidades)","topic_description":""},{"topic_title":"Impuesto al Valor Agregado (IVA)","topic_description":"\r\n\r\n"},{"topic_title":"Impuesto Solidario (ISO)","topic_description":""},{"topic_title":"Impuesto a las personas jur\u00eddicas","topic_description":""},{"topic_title":"Ganancias de capital","topic_description":""},{"topic_title":"Otras obligaciones de cumplimiento formal","topic_description":""},{"topic_title":"Consideraciones fiscales para no residentes ","topic_description":""},{"topic_title":"Novedades TRIBU-CR","topic_description":""}],"event_image":1993}},"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1936"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1936\/revisions"}],"predecessor-version":[{"id":1994,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1936\/revisions\/1994"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}