The use of short-term lodging platforms, such as Airbnb, is subject to an increasingly robust fiscal and regulatory framework in Costa Rica.

Under current provisions, tax authorities have mechanisms for the exchange and reporting of information regarding activity generated on these platforms, which increases the traceability and oversight of income.

If you rent properties through these platforms, it is important to consider:

• • VAT (13%): Short-term lodging services are taxed and require registration, electronic invoicing, and monthly declarations.
• • Income Tax: Depending on your structure, you may be taxed under:
  • •• Real Estate Capital Income, or
  • •• Profits Regime, if you meet established requirements (for example, having personnel registered with the CCSS linked to the activity).
• • Registration Obligations: Registration with the ICT (Costa Rican Tourism Board) as a non-traditional lodging service provider may apply.
• • Municipal Business License (Patente): Its application depends on the specific canton and must be analyzed on a case-by-case basis.

Incorrect management can lead to tax adjustments, penalties, or future contingencies.

At Venegas Nexia, we support you in correctly structuring your operations, evaluating the most convenient tax regime, and ensuring comprehensive compliance with your obligations.

Contact us: [email protected]

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