As a real property and/or CR corporation owner, you should be aware of taxes that need to be paid annually. Those who do not pay may be subject to fines and judicial collection procedures

HOME LUXURY TAX: (Due date: January 15th, 2019)

The Solidarity Tax for the Strengthening of Housing Programmes (Impuesto Solidario para el Fortalecimiento de Programas de Vivienda), known as “home luxury tax”only applies to houses, condos,  or apartments over a certain construction value(129,000,000 colones in 2018, more or less US$ 230K, this amount is adjusted each year). The amount of tax to be paid goes on a scale from 0.25% to 0.55% per year, depending on the value of the Property.


Those liable for this tax shall fill out the form called “Formulario Único de Inscripción, Declaración y Pago Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, Ley 8683” every 3 years, and, pay the tax annually.

The forms must be filed on or before January 15th, 2019. The Tax Office publishes the parameters to apply for the following year within lated December.

Credits to: GM Attorneys is a premium boutique Law Firm with offices in Flamingo Beach, Tamarindo and San Jose.


If you think you’ve seen it all, think twice because Casa Millumbimbi is a one of a kind luxury home in Rancho Villareal! As soon as you set foot into the property you get the sensation that you’re in another world, where jungle meets harmony. In the main home you can find 3 bedrooms and 2 full bathrooms with a spacious, open floor plan. The huge custom made windows will help to fully enjoy…more info.


This is an immaculate 3 bedroom, 3½ bathroom luxury condominium located in the most sought after complex in Tamarindo. Your just steps to the beautifully designed 10,000 square foot pool with swim-up bar and at only a minute walk to the beach through the Diriá resorts private beach access. Being located in the heart of town you’re also at an easy walk to all the amenities of the culturally diverse town of Tamarindo like; amazing restaurants, shops…more info.


Don’t miss out on one of the few ocean view lots available in Tamarindo. Located nestled on the Tamarindo hillside with just over a half an acre this is a large and all usable multipurpose lot with a magnificent ocean view of the Tamarindo Bay and Playa Grande. It’s ideal for a small Hotel, B&B, or even your vacation dream home…more info.

Nov 2018 pic

ABC Real Estate is located in the center of Tamarindo and that is not a coincidence! Tamarindo was once a quiet fishing village, until some adventurous pioneers and visionaries discovered its quality surf break, and the word spread amongst surfers across the globe. The growth and interest hasn’t stopped since; neither have the wonderful surf waves.

The founder of ABC, Jogi Jürgen Gerner, felt the good vibes as well and decided to root his company in Tamarindo. Along with the growth of the area, came the expansion of activity range of ABC. Just as Tamarindo is now the starting point and hub for many visitors to explore the several dozens of pristine beaches to the North and the South of it, ABC Real Estate is active in the ample area from Playa Danta to the North, over Playa Grande and Tamarindo, down to Playa Junquillal. Thus, although the physical office is located in the center of Tamarindo, ABC’s services of listing and selling homes, condo’s and land, as well as searching the best property for their clients, go far beyond Tamarindo, along the coast and also inland. In this vast area, it is possible to offer a property fitting the most varied criteria. Tamarindo and Langosta offer homes and land at walking distance to the beach and properties with panoramic ocean views in combination with close proximity of the animation of a lively coastal town.

The area of Junquillal charms those seeking a more tranquil coastal lifestyle, away from the crowds and amidst nature, with several pristine beaches near your doorstep, such as Playa Blanca, great for snorkeling and swimming, and Playa Junquillal, important turtle nesting beach with fast surf breaks. Junquillal is comparable to how Tamarindo was 20 years ago, yet with good paved roads bringing you to all amenities in a fluent and pleasant drive.

Also in Potrero, with its residential coastal living, in Flamingo, site of the future marina, and further north in Playa Prieta, Penca and Danta, residential areas with properties close to the beach, ABC can help you find your dream property.

ABC’s website lifts a tip of the veil of the properties for sale in this wider area. Additionally, ABC has a complete and up to date database of properties, and their history, available in this area. On top of that, ABC can count on a combined working experience in the area of 40 years, resulting in a huge pool of social and local connections. The database combined with the vast experience, the connections and the team work, increase the chances that ABC can find the property that satisfies your desires, be it a piece of land, a home or a condo.

It all comes down to exploring the wider area around Tamarindo, pin down which area fits your lifestyle best, and provide us with detailed and clear criteria of what you are looking for. Based on the area and your criteria, ABC can perform a profound search and go the extra mile to find the property that suites you best. Who knows, it might even be a gem, unpublished or not officially listed, hidden somewhere between Playa Danta and Playa Junquillal!

Credits to: Karen Fabre