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  1. I am a long term lurker on the board and have learned a great deal about CR here. As plans to retire to CR have evaporated for various reasons I am now getting ready to sell a plot of land in Guanacaste which I have owned for over 20 years. To my horror I have just learned that a Capital Gains Tax regime (15%) comes into effect in July this year. The amount of tax would be retained by the buyer from selling price and paid over to the government !! I am unable to find much information about what happens when I sell up either before July or more likely after July this year. I did see some reference to a transition arrangement whereby gains on assets owned before July 2019 could be exempt or pay only 2.5 %. Any such Tax My question to the knowledgeable sharers of CR wisdom is as follows: 1) Is there anyway to avoid / reduce this tax burden ? Does anyone know how all those who own land today will be affected? 2) If indeed there is a transition arrangement of ‘only’ 2.5 % capital gains tax on assets owned before July 2019, is there any impact of the real estate market, I.e.is there a rush to buy / complete transactions before July ? Thanks to all share knowledge - empowering all. mbtico
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