Venegas Nexia

BILL NO. 23,766 AIMS TO MAKE A COMPREHENSIVE REFORM TO THE FRAMEWORK LAW FOR THE REGULARIZATION OF NON-TRADITIONAL LODGING AND ITS INTERMEDIATION THROUGH DIGITAL PLATFORMS, LAW NO. 9742, DATED NOVEMBER 19, 2019.

The emergence of new lodging models such as Airbnb has created unfair competition for many hotels and traditional accommodation forms, as these new services do not pay the same taxes that hotel establishments assume.

The objective of this law is to promote fair and equitable competition between the hotel sector, which is subject to heavy regulations, and the vacation rental services, apartments, or specific spaces within a property for tourism purposes, which previously operated without meeting any requirements.

With this reform, the aim is to establish a fair and balanced regulatory framework that promotes legality and transparency in non-traditional lodging and its intermediation through digital platforms.

Venegas y Colegiados, Certified Public Accountants, are representatives of Nexia International in Costa Rica.

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