Bill 20.865 for the regulation of non-traditional hosting and its intermediation through digital platforms, which is discussed in the Legislative Assembly and determines the taxes to be charged for the activity, will be modified by the Economic Affairs Commission.

You may be interested in "New Attempt to Regulate Airbnb"

Regarding the decision to waive the specific charge of 3% to the activity, reported Nacion.com that "... the legislators waived the specific tax, after the Minister of Finance, Rocío Aguilar, and the Attorney General's Office of the Republic told them the inconvenience of creating it."

The article adds that "... Initially, the congressmen wanted to allocate the collection of the 3% tax to the National System of Conservation Areas (Sinac), the Costa Rican Tourism Institute (ICT) and the Directorate General of Taxation (DGT). However, the Finance Minister warned that charging a specific tax is complex and expensive."

Also see "Airbnb, Taxes and Tourism"

By means of a legal opinion, the Attorney General's Office objected to the creation of the specific tax in question, which would be administered by the beneficiary entities, since they are institutions of the Central Government, it is convenient that the resources enter the Single State Fund.

See bill.

Source: Nacion.com

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