Tax Appraisals

Tax assessments are fundamental processes that determine the value of a property or asset for tax purposes. They are primarily used to calculate property taxes and other related taxes, ensuring that tax burdens are transparent and equitable

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What are tax appraisals for?

Tax appraisals are essential to ensuring fair and equitable taxation of real estate. Through these appraisals, authorities determine the assessed value of a property, which directly influences the calculation of taxes such as the Real Estate Tax (IBI), the Property Transfer Tax, and other municipal or state taxes. Accurate tax appraisals prevent overcharges or underpayments, ensuring that the owner meets their tax obligations fairly.

Furthermore, tax appraisals are key in legal and administrative processes such as inheritance, donations, and expropriations. Having an updated tax value allows for the correct calculation of associated taxes and prevents issues with the tax authorities. They also provide legal certainty for the owner, as they reflect a technical valuation based on official criteria and specific regulations, avoiding discrepancies in legal proceedings.

Finally, this type of appraisal facilitates better financial planning for owners and investors. Knowing the taxable value of a property makes it possible to anticipate tax costs, evaluate tax optimization strategies, and make informed decisions when buying, selling, or transferring properties. In ARAICA's case, providing accurate and well-founded tax appraisals not only ensures regulatory compliance but also strengthens clients' confidence in the proper management of their assets.

Avoid fines and penalties for tax non-compliance

Types of tax appraisals

Avalúo para el impuesto solidario (ISO)

El Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (ISO), Ley N. 8683, popularmente conocido como Impuesto a Casas de Lujo, recae sobre el valor de los bienes inmuebles de uso habitacional, que sean utilizados en forma habitual, ocasional o de recreo; incluye tanto las instalaciones fijas como las permanentes. Fue creado con el objetivo de financiar vivienda digna a la población en pobreza extrema.

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Avalúo sobre el impuesto de bienes inmuebles

El Impuesto Sobre Bienes Inmuebles (ISBI), Ley N. 7509, conocido también como Impuesto Territorial, grava el valor de terrenos, instalaciones y construcciones fijas y permanentes existentes. Se destina a las municipalidades. Para esta ley, avalúo es el conjunto de cálculos y operaciones que determinan el valor de un bien inmueble urbano o rural, considerando su uso.

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Appraisal for the Solidarity Tax (ISO)

The Solidarity Tax for the Strengthening of Housing Programs (ISO), Law No. 8683—commonly known as the Luxury Home Tax—is applied to the value of residential real estate properties used on a regular, occasional, or recreational basis. It includes both fixed and permanent installations. This tax was created with the purpose of financing adequate housing for people living in extreme poverty.

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Property Tax Assessment

The Real Estate Tax (ISBI), Law No. 7509—also known as the Territorial Tax—applies to the value of land, fixed and permanent facilities, and buildings. The revenue from this tax is allocated to municipalities for local public development. Under this law, an appraisal is defined as the set of calculations and operations used to determine the value of an urban or rural property, taking into account its intended use and overall economic context.

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What do our Tax appraisals offer?

INCLUDE:

Extensive experience in the valuation of fiscal assets in both the public and private sectors, with more than 1,000 fiscal appraisals completed, and advanced knowledge of the state apparatus regarding fiscal laws, regulations, procedures, and calculation tools.
On-site inspections by our appraisers to gather key information and ensure an accurate assessment in accordance with tax criteria
Comprehensive property evaluations that take into account factors such as location, physical characteristics, use, and the surrounding economic environment.
Application of advanced tools to guarantee precise results aligned with tax regulations.
Strict compliance with current legislation, regulations, and standards under Costa Rican jurisdiction, ensuring fulfillment of tax obligations and preventing legal inconsistencies.
Delivery of a detailed and accurate appraisal report, supported by documents, references, and verifiable data that justify the estimated tax value in a fair and equitable manner.

Consult with experts

Con más de 40 años de experiencia, nuestro perito valuador realiza avalúos fiscales con una precisión impecable, brindando una valoración justa y confiable de cada propiedad. Su expertise y enfoque ético garantizan que cada informe sea detallado, preciso y acorde a las normativas vigentes, asegurando decisiones informadas y seguras para nuestros clientes.