Tax inspectors will be seeking out rental properties

The tax collecting agency is stepping up its efforts to find evaders.

The agency, the Dirección General de Tributación, most certainly will be looking at self-employed professionals, such as physicians, dentists, and lawyers.

But inspectors also will be seeking out properties that are rented. Part-time expats may not be aware of the laws, but
anyone renting a property in Costa Rica is supposed to report that income and perhaps pay taxes. Many do not.

Francisco Villalobos is the new director of the tax-collecting agency, and he has promised an aggressive approach, although he has complained that a government-wide hiring freeze cramps his efforts.

In some areas, the tax inspectors will visit offices, businesses and rental structures to determine if there is tax liability.

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