Appraisal for the Solidarity Tax (ISO)

The Solidarity Tax for the Strengthening of Housing Programs (ISO), Law No. 8683, popularly known as the Luxury Home Tax, is levied on the value of residential real estate, whether used regularly, occasionally, or for recreation. It includes both fixed and permanent installations. It was created to finance decent housing for the extremely poor.

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What are appraisal for the solidary tax(ISO)?

Solidarity Tax (ISO) appraisals are essential for determining whether a residential property is subject to this tax and, if so, for accurately establishing the amount payable. This tax, regulated by Law No. 8683, applies to the value of luxury residences used regularly, occasionally, or for recreation, and includes both the value of the construction and permanent installations. A professional appraisal ensures that the owner knows the current value of their property and properly complies with this tax obligation, avoiding penalties or incorrect charges.

Furthermore, having an accurate appraisal is essential in legal, inheritance, or administrative processes related to properties subject to this tax. A technical appraisal in accordance with current regulations allows for the correct calculation of tax obligations associated with inheritances, donations, or sales. This provides legal certainty for the owner and prevents conflicts with the tax authorities, ensuring transparency and trust throughout the process.

Finally, conducting an adequate appraisal for the Solidarity Tax (ISO) facilitates medium- and long-term financial planning. Knowing the current value of the property allows owners and investors to anticipate the tax impact, plan asset strategies, and make informed decisions about the use, maintenance, or eventual sale of the property. At ARAICA, we guarantee solid, well-founded appraisals that comply with official criteria, strengthening confidence in the management of their assets and tax compliance.

WHAT DO OUR SOLIDarity TAX (ISO) APPRAISALS OFFER?

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Extensive experience in appraisals for the Solidarity Tax (ISO), backed by multiple valuations of properties subject to this tax. Our team combines this experience with specialized knowledge of laws, regulations, and standards related to ISO. We are thoroughly familiar with the administrative procedures and calculation tools required by current regulations.
On-site inspections conducted by our appraisers to collect all relevant property information, ensuring an accurate assessment in strict accordance with ISO criteria. This guarantees that every element of the property is properly considered in the valuation.
Evaluación integral de la propiedad habitacional, considerando aspectos como: ubicación, características constructivas, instalaciones fijas y permanentes, uso, entorno socioeconómico, entre otros factores determinantes en la valoración fiscal del bien.
Application of advanced technical tools and methodologies, guaranteeing precise, reliable results aligned with the official provisions established for the Solidarity Tax (ISO).
Strict compliance with Law No. 8683, its regulations, and all applicable laws in Costa Rica, ensuring full compliance with the owner’s tax obligations while preventing legal inconsistencies or administrative penalties.
Delivery of a detailed and substantiated appraisal report, supported by references, documentation, and verifiable data that justify the determined tax value. This enables property owners to meet their tax obligations in a fair, secure, and transparent manner.