The Dirección General de Tributación, the tax collecting agency, has published a list of 100 entities that did not pay the luxury home tax this year even though they paid last year.
The list is mainly corporations, although some individuals are named. The accompanying cédulas show that all those named are Costa Rican.
There are several thousand entities, individuals and corporations, that have not paid the tax. Tributación seems to be using the first 100 names as a threat. The list was as of Jan. 31, the agency said. The names represent 106.1 million colons of uncollected taxes, the agency said. That is about $212,200.
This is the tax on dwellings worth more than 100 million colons.
And this is the second year that the taxes have been collected. Tributación workers speculated that some individuals may have thought that the tax was a one-time event.
Tributación has moved slowly to find and extract taxes from luxury homeowners. A complicating factor is that with the devaluation of the U.S. dollar some homeowners who had to pay tax last year might not have to pay the special tax this year because their home dipped under 100 million colons.
Below is a list of the 100 individuals and corporations that paid last year but not this year.