Costa Rica

World Tax Reviews


Arias Costa Rica provides services in tax compliance, advice, planning, due diligence, litigation, and transfer pricing. The Arias’ group maintains a total of five offices across the Central American region. The practice has experience supporting foreign investors establishing local operations in compliance with local tax authorities, as well as providing regional tax advisory.  

Over the research period, Arias assisted Clearsource with implementing service operations aligned with the FTZ regime. This complex process required Arias to analize the company, a transfer of operations, propositions, complying with regulatory matters, and attaining the two-step approval from the regime.


The tax team at BLP Costa Rica is led by Partner Luis Chacón. The firm offers a broad range of tax related services, including consultancy, litigation, planning, corporate restructuring, and compliance. The practice supports clients in such industries as pharmaceuticals, financial services, and telecommunications.   

Over the research period, the BLP team assisted with several matters including M&A transactions, litigation matters, tax structuring, and tax due diligence. Due to the nature of these matters they will remain confidential. 

Consortium Legal

Currently made up of four partners, twelve associated attorneys, and five non-legal professionals, Consortium Legal stands as one of the largest tax practices in Costa Rica. The group is a part of the regional full-service business firm, Consortium Legal. The tax department provides services in the areas of Mergers & Acquisitions, Consulting, Litigation, Transfer Pricing, Tax Compliance and International Taxation. The firm supports local, regional, and multinational entities. 

During the research period, the firm has been active in litigation matters. Consortium assisted Colgate with two adjustments necessary for the brand’s operations. The firm also serves as lead counsel for Walmart, advising on tax, customs, municipal matters as well as various projects in the region.


Deloitte Central America is a full-service tax practice, with professionals who act as tax advisors specializing in key Central American markets. The team provides tax compliance services, transfer pricing documentation, as well as preparation of Master files. The firm remains committed in specializing in the main industries of the region by expanding their services portfolio to fit client needs. The firm has also implemented technological platforms to ensure the exchange of client information remains secure and confidential.  

Over the research period, Deloitte has been active in tax and transfer pricing matters throughout the region. The firm assisted a fruit producer with transfer pricing matters related to price adjustments and cost recognition. The firm designed a new policy aligned with the arm’s length principal compliance. The firm also advised an educational institution on a rent capitalization model to better comply with local transfer pricing policies. 


Based in San José, EY’s local team provides tax services in business, international, policy and controversy, transfer pricing, family office, and transaction matters. The office is fully integrated in EY’s global network of tax professionals, which provides clients with the group’s experiential knowledge and access to their large variety technological platforms to meet all tax related needs. 

During the research period, EY’s tax team has been active in tax matters for the region. The firm acted for Huawei Costa Rica, a telecommunications company, obtaining an Authorized Exporter certification, assisting with supply chain optimization, and conducting necessary audits for the client. 

EY has been active in recruitment bringing on two new senior associates. The firm welcomes Jacqueline Alfaro, who joins from Crowley, and Daniela Amador who joins from Consortium.

Client feedback 

EY collaborated with the definition of the litigation strategy and prepared the procedures that were presented before the tax authorities and the courts of justice. EY at all times provided professional, serious and responsible advice, adequately assessing the actions to be taken and their consequences.

Transfer pricing
TPC Group

TPC Group is an International Transfer Pricing and Consulting Firm, made up of a network of strategic partners in Latin America, the USA and Spain. The group specializes in transfer pricing consulting; however, they also provide tax planning services to multinational groups.

In the past year, TPC has been actively assisting clients in Transfer Pricing matters. Due to the nature of these matters they will remain confidential.