{"id":420,"date":"2024-01-08T09:41:00","date_gmt":"2024-01-08T09:41:00","guid":{"rendered":"https:\/\/ics.cr\/?p=420"},"modified":"2024-09-16T09:47:37","modified_gmt":"2024-09-16T09:47:37","slug":"update-of-the-luxury-home-tax-exemption-base-published","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-actualizacion-de-la-base-exenta-del-impuesto-a-las-casas-de-lujo\/","title":{"rendered":"Update of the exemption base for the tax on luxury homes is published."},"content":{"rendered":"<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Through the publication of Executive Decree No. 44328-H, the exempt base of the solidarity tax for the strengthening of housing programs, popularly known as \"Tax on luxury houses\" was updated for the period 2024, which suffered a decrease compared to last year, going from one hundred and forty eight million colones (148,000,000.00) to one hundred and forty five million colones (145,000,000.00).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>In accordance with the above, the owners of a real estate property for residential use that exceeds the value of one hundred and forty five million colones (145,000,000.00), are subject to the tax, which has a progressive tax rate that goes from 0.25% to 0.55%, tax that must be paid before January 15, 2024.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Finally, it is important to remember that this tax must be declared and updated every 3 years, the 2024 tax period is within the three-year period of 2022, 2023 and 2024, in which case if you have previously complied with this obligation you should not file the declaration, however, if you are a new taxpayer of this tax, you must comply with this obligation and the respective payment of the tax before January 15 of the current year.<\/p>\n\n\n\n<p><\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/do-we-pay-too-much-or-too-little-vat-compare-the-rate-of-13-paid-in-costa-rica-with-170-countries\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Do we pay too much or too little VAT? 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