1. What’s Changed

• As of June 3, 2025, all commercial corporations operating in Costa Rica—including Sociedades Anónimas and Sociedades de Responsabilidad Limitadas—must register a single email address with the Public Registry. This email will serve as the official channel for receiving judicial and administrative notifications.

2. Why It Matters

• Previously, issues arose when authorities or plaintiffs were unable to notify a company via its physical address. With this new requirement, digital notices are deemed delivered automatically after 24 hours, even if the corporation never sees them. Failing to register an email thus exposes a company to missed deadlines, unnoticed lawsuits, hidden tax assessments, and other surprises.

⏳ Key Deadlines & Consequences

• Once the one-year window closes on June 5, 2026, authorities can dispatch notices via email—even if a company never supplied one. The law treats that silence as a valid notification, with all legal implications intact .

⚠️ Risks for Businesses

• Missing crucial legal alerts: Tax orders, court summons, regulatory compliance notices could all slip through the cracks if email goes unread.
• Automatic legal deadlines: Firms could be deemed “notified” without their knowledge—opening them up to default judgments or tax penalties.
• Reputational damage & compliance failures: Ignorance of official communications is no longer an excuse, and ignorance won’t grant relief in court.

✅ Best Practices to Stay Compliant

• Set up a dedicated corporate notification email (separated from marketing or personal inboxes).
• Choose a reliable, reputable provider to reduce the risk of service disruptions.
• Keep only one address on file—the law doesn’t allow multiple addresses for multiple reps.
• Involve your Notary or lawyer: Updating the Public Registry requires an official registration via notarized amendment—though no government stamp tax is required.
• Audit your inbox regularly, or establish a process so notifications don’t get buried or ignored.

🔍 Wider Implications & Industry Insight

• The new email mandate targets key pain points: it combats deliberate avoidance of official notifications and simplifies enforcement for lenders, regulators, and the courts .
• Still, skeptics warn it’s a “Sword of Damocles”—placing a daily burden on companies to ensure they’re actively monitoring this inbox .
• Costa Rica isn’t alone: some jurisdictions, like Germany’s Bundesmeldegesetz, already require official address updates—this could be a sign of things to come globally .

🧾 Final Verdict for Corporate Owners

1. Don’t wait—launch your official notification email setup ASAP.
2. Share this update with your board or legal/compliance department.
3. Document the setup steps: email registration, notarial amendment, and ongoing inbox monitoring.
4. Make “notification email” a standing item in your governance procedures.

Miss this, and you might be blindsided by legal or financial repercussions—with no recourse. Setting this up right is low effort; ignoring it? Potentially high risk.

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The President of the Republic, Carlos Alvarado, and the Minister in charge of the Tourism sector, Gustavo Segura, this morning signed the Law to attract workers and remote service providers of an international nature (No. 22215), popularly known as “digital nomads”. The law was previously signed by the heads of the Treasury and the Interior, Elian Villegas and Michael Soto, respectively.

The event, held at the Costa Rica Convention Center, was also attended by deputy Carlos Ricardo Benavides, promoter of the project in the Legislative Assembly.

With this new legislation, the country already has a regulatory framework capable of attracting so-called “digital nomads”, which reinforces our tourist competitiveness and provides legal security and encourages remote workers who choose Costa Rica as their headquarters.

«This is a project that has the words employment and well-being written across all its pages throughout the national territory, because it makes it easier for people from different parts of the world to be in Costa Rica for work and that this attracts all the investments and contributions that Can bring. The digital nomad consumes services, food, makes purchases, uses transportation, hires people … All of this generates more employment in the country, and everything comes to generate growth, “said President Alvarado.

The objective of the law is “to promote long-stay visitation in Costa Rica and increase the expenditure of resources of foreign origin in the country.” The regulations establish the non-resident immigration category for beneficiaries as well as total exemption from income tax.

For his part, Minister Segura pointed out that “the law gives hope for the tourism sector, for the economic reactivation of our sector and with it the country in general. Costa Rica can compete by guaranteeing legal security to this target audience and taking advantage of the differentiation advantages that we have as a tourist destination ”.

For his part, Deputy Benavides pointed out that “we are moving towards economic reactivation with the signing of this law. Costa Rica has in this pioneering legislation in the area, from the point of view of its solidity, a great tool to empower the country as a favorite destination.

This law will allow any foreign person, with an income greater than $ 3,000 per month, to stay for up to one year in the country with a visa that can be extended for an additional year.

If you travel with your family, the income must be $ 4,000. Likewise, the importation of basic personal computer equipment, information technology, telecommunications or similar, necessary to fulfill your tasks or the provision of your services, will be exempt from the payment of all taxes as long as they meet the proportionality criteria that will be dictated by the National Customs Directorate of the Ministry of Finance.

The beneficiaries will have total exemption from the income tax, defined in Title I of Law 7092, Income Tax Law. This exemption also does not apply to the beneficiary’s family group.

The driver’s license granted in the beneficiary’s country of origin and that is valid will be valid for the purposes of driving in Costa Rica.

All these benefits are governed by the terms of the immigration permit, except if the loss of legal status is determined.

With the validity of this law, it is projected that digital nomads contribute to tourist recovery in the different regions through accommodation, food, vehicle rental, tours, medical services, beauty salons and even educational services.

The 32 Tourism Development Centers in the country have conditions to receive and serve digital nomads. The “digital nomad” can establish his “office” on the beaches, mountains, volcanoes and a variety of ecosystems in Costa Rica.

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You can visit the beach of Jacó that is near San José, see the crocodiles in the river of Tarcoles, a beautiful beach that is an extensive and quiet beach of dark sand, you can enjoy nature reserves such as: Rain Forest Adventure.

In the culture of Jacó we have “El Miró”, it is a spectacular mountain with incredible views where you can see every city of Jaco, it is a magical place for nature lovers, you can also rate the annual event in Jaco as: “ The art festival in Jacó ”, held in the central park of Jacó, Costa Rica, Free national and international art shows are enjoyed and the event takes place in March.

In the rainy season in Jacó the temperature is warmer and more attractive, the areas look greener and tropical, the vegetation sprouts. The rain temperature is a good time to enjoy benefits such as promotions on hotel rates, car rentals, excursions and plane tickets

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