Tax
Latin America Guide 2025 : Costa Rica
Band 1
About
Provided by Consortium Legal
Consortium Legal specializes in local and international tax advisory and has successfully defended significant cases that have even established legal criteria and precedents. We have professionals who are experts in tax matters from various areas (customs, municipal, litigation, auditing, and accounting), which sets us apart in Central America and enables us to provide comprehensive legal defense advice.
Our specialists are members of different professional and trade associations, allowing them to maintain relevant, practical, and up-to-date knowledge.
We have generated significant savings for our clients through tax efficiency and a high success rate in tax litigation, as our advice is always within the legal framework, ensuring the client’s legal security vis-à-vis the government.
In Costa Rica, this practice deals with all areas of tax required by our clients, but mostly focused in M&A, Consulting, Litigation, Transfer Pricing, Tax Compliance and International Taxation. We are known in the market as leaders in the consulting, planning, transfer pricing and litigation areas, with ample regional capabilities.
Chambers Review
Consortium Legal houses a renowned team that commands a remarkable reputation in the Costa Rican market for its tax expertise, offering extensive experience in a range of areas, including tax planning, the tax implications of M&A and litigation. The department also has a strong practice assisting clients with audit procedures, VAT refunds and tax reforms. Consortium Legal is routinely seen representing clients from sectors such as technology, retail and finance.
Work Highlights
- Consortium Legal advised the owner of Kia and Mazda Costa Rica on the tax aspects related to an exclusive dealer concession to sell the two companies to the French group Costaban/Jumbocar.
Strengths
Provided by Chambers
"Consortium Legal's team is comprehensive, providing valuable advice as well as strategic support. The lawyers are experienced, focused and extremely knowledgeable."
"The firm has significant depth and breadth as well as a proven track record of successfully handling complex cases. They prioritise client satisfaction and are quick to address any issues that arise."
"Consortium Legal's team is comprehensive, providing valuable advice as well as strategic support. The lawyers are experienced, focused and extremely knowledgeable."
"The firm has significant depth and breadth as well as a proven track record of successfully handling complex cases. They prioritise client satisfaction and are quick to address any issues that arise."
Notable Practitioners
Outstanding partner and co-head of department Diego Salto is a leading practitioner in Costa Rica's tax sphere. He regularly advises clients on a wide array of topics, including the tax-efficient structuring of various investments as well as M&A transactions.
"Diego Salto provides excellent client service beyond just offering legal expertise. He actively listens to clients' needs, providing clear communication and offering personalised solutions."
"Diego Salto is a trusted adviser who is always available and transmits a lot of trust."
Esteemed partner and co-head of department Rafael Luna is recognised for his involvement in significant mandates in the Costa Rican tax sector, including structuring and transfer pricing mandates.
"Rafael Luna can manage complex matters such as tax litigation. His responses are always timely."
"Rafael Luna is a great professional in the tax arena."
Experienced partner Anayansi Mora is well regarded in Costa Rica's tax arena, particularly due to her work in tax litigation.
"Anayansi Mora is a lawyer with extensive knowledge and expertise in the subject."
Ranked Lawyers at
Consortium Legal
Costa Rica
Members
Provided by Consortium Legal
Adolfo Sanabria
Head of Department
Felipe Guevara
Head of Department
Clients
Provided by Consortium Legal
APM Terminals
Cemex Colombia
Cuestamoras
DIPO
El Trueno
Kerry Group
PH Chucas S.A. (ENEL Energy Subsidiary)
Teletica
Walmart
Industries
Provided by Consortium Legal
Aerospace & Defence
Automobiles & Parts
Banks
Chemicals
Commercial & Professional Services
Construction & Materials
Consumer Product
Education
Energy
Financial Services
Food & Drink Producers
Government
Health Care
Manufacturing