The Essential 5-Point Check for Every Asset Holder
Whether you have a holding company for your vehicle or a property titled in your personal name, this checklist covers the critical areas you need to review annually.
1. National Registry (Registro Nacional): Verify Your Legal Standing
The National Registry is the government's master database for companies, properties, vehicles, and more. It is the absolute source of truth for legal ownership.
- What to Check: Annually, you must verify who has legal authority over your company (corporation or S.A.). It's crucial to ensure there are no unauthorized individuals listed with power of attorney who could potentially misuse or transfer your assets.
- How to Check (The 2025 Method):
- Visit the National Registry's online portal at
www.rnpdigital.com - You can create a free account to perform basic searches (Consultas Gratuitas).
- For an official, in-depth review, you need a Personería Jurídica. This legal document certifies who the current legal representatives, board members, and agents of a company are. You can request this document online through the registry's system or via a trusted notary or attorney. It provides indisputable proof of your company's legal status.
- Visit the National Registry's online portal at
2. Ministry of Finance (Hacienda): Confirm Your Tax Status
Your company's relationship with Hacienda (the tax authority) is paramount. A negative status here can block you from completing other legal or financial transactions.
- What to Check: You need to confirm your company's Situación Tributaria (Tax Situation). Specifically, you are checking for two dreaded words:
- Moroso: This means you are behind on tax payments (like the annual corporate tax).
- Omiso: This means you have failed to file a required declaration (like the inactive company declaration, Form D-195).
- How to Check (The 2025 Method):
- Go to the Hacienda website (
www.hacienda.go.cr - Find the "Servicios más utilizados" (Most used services) section and select "Consulta Situación Tributaria."
- Enter your company's identification number (cédula jurídica) to see your public tax profile. If you see "moroso" or "omiso," contact an accountant immediately to resolve the issue and mitigate potential fines.
- Go to the Hacienda website (
3. Central Bank (Banco Central): The RTBF Declaration
The Registry of Transparency and Final Beneficiaries (RTBF), or beneficial owner declaration, is a mandatory annual filing with severe penalties for non-compliance.
- What to Check: You must ensure that your annual declaration was successfully filed by the April 30th deadline.
- How to Check (The 2025 Method):
- Visit the Central Bank's RTBF portal at
www.bccr.fi.cr - There is a public consultation tool where you can enter the company's cédula jurídica.
- The system will show the company name and its filing status. A positive result will clearly state that the declaration was received (envió la declaración or a similar confirmation message). If it indicates no declaration was sent, you are out of compliance.
- Crucial Note: Non-compliance with the RTBF will result in the National Registry blocking the issuance of Personerías Jurídicas and preventing any document recording, effectively freezing your company. The financial penalties are also substantial.
- Visit the Central Bank's RTBF portal at
4. Municipal Property Taxes: Stay Current Locally
Property taxes are managed by the local municipality where your property is located, and it's your responsibility to ensure they are paid.
- What to Check: Verify that your Impuesto sobre Bienes Inmuebles (Real Estate Property Tax) is fully paid for the current year. You can pay quarterly or annually.
- How to Check (The 2025 Method):
- Many municipalities now have online portals where you can check your balance using your property or ID number.
- Major state banks like Banco Nacional (BNCR) and Banco de Costa Rica (BCR) often have integrated municipal tax payment options on their online banking platforms.
- For less technologically advanced municipalities, a direct phone call or visit may still be necessary. Don't assume you will receive a bill—the obligation to check and pay rests with the owner.
5. Water Concessions (MINAE): For Wells & Springs
This applies to properties that are not on city (AyA) or community (ASADA) water systems but instead use a registered well, spring, or river water source.
- What to Check: Ensure your water concession contract is active and in good standing with the Water Directorate of MINAE (Ministry of Environment and Energy).
- How to Check (The 2025 Method):
- You can consult the status of your concession through the official MINAE portals. You will likely need your concession number or other identifying details.
- Due to the complexity and critical nature of water rights, it is highly advisable to have a specialized engineer or lawyer assist with this verification to ensure your legal right to use the water source is secure.
Staying on top of this annual compliance checklist is the best investment you can make for a peaceful and secure life in Costa Rica. A little proactive effort today prevents major headaches and bank-breaking fines tomorrow.
This article is an update to a topic first explored by Garland M. Baker B. in A.M. Costa Rica on May 3, 2021. The information provided is for informational purposes and does not constitute legal or financial advice. Consult a qualified Costa Rican professional for your specific situation. ©2004-2025 Costa Rica Expertise. Free use permitted with attribution (CC BY 4.0). 1210503 ZZ!
