The Project to Exclude Costa Rica from the Gray List of the European Union Should Already Be Approved

    The issue seems to have no problem, since it has the support of all the factions

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    On September 8th, the bill that aims to remove Costa Rica from the list of non-cooperative countries in tax matters should be approved in 2 debates, and even with the signature of President Rodrigo Chaves. That day the Legislative Assembly had to discuss and approve the text, although it still must burn the second day of motions 137 that are seen in the special commission established for the issue.

    The deputies will meet this week that began Monday, Tuesday and Wednesday -this day in an extraordinary manner in the morning- since then they will move to Limón for the commemorative session of Afro-Costa Rican Day, which was on Thursday. “On Monday it is known (second day of motions in Plenary), Tuesday the commission meets in an extraordinary session to see the motions and on Wednesday, if there is space, it goes to Plenary”, explained Paulina Ramírez, PLN deputy and member of the legislative body.

    All factions support

    The issue seems to have no problem, as it has the support of all factions, although there are doubts in the FrenteAmplio and the ruling party about some elements contained in the text. The new motions that would be approved in the commission have to do with observations made by the European Union itself, which reviewed, in recent weeks, the ruled text. “They asked us to expand on some more topics and on Monday those motions will be presented and with that we hope that the text adjusts to the requirements”, considered the Green and White deputy.


    In the last session of the legislative body, the deputies approved 4 of the 26 substantive motions that were presented to the project. These motions generate changes in the ruled text, which are:

    • It expands the list of taxable income and incorporates other income from real estate capital

    • It strengthens the economic substance requirements that qualified entities must meet so that they are not taxed with respect to passive income generated outside the territory.

    • It improves and expands anti-abusive regulations

    • It eliminates transitional 1 from the text, due to the EU recommendation that it was not necessary

    Costa Rica should already have the project ready for the European Union technicians to carry out the corresponding review and analysis and deliver it to the community of member countries so that they can decide whether to remove the country from the gray list in tax matters or not.

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