Personal Injuries in Costa Rica: What Tourists Need to Know (Legal Help)

Personal Injuries in Costa Rica: Legal Guide for Tourists & Expats (2025)


Quick take: If you suffered a personal injury in Costa Rica—car crash, zip line accident, boat tour fall, hotel slip, ATV collision—we can hold the responsible parties (tour operators, hotels, insurers, or product suppliers) accountable. We claim your medical care and investigate all evidence, expert reports, and pursue civil damages and, when appropriate, criminal complaints. You focus on healing; we handle the law.

 At AG Legal, we know a vacation injury is more than a case—it’s lost time, changed plans, and real pain. Our job is to restore dignity and obtain compensation from those who failed to keep you safe.

Author: AG Legal • Reviewed by: Litigation & Insurance Team • Updated: Oct 2025

Personal injury cases we handle

  • Adventure tourism incidents: Zip line accidents, canopy, white-water rafting, surfing lessons, ATV/UTV tours, horseback riding, rappelling, canyoning.
  • Transport & road: ride-share, private shuttles, drunk driving, unsafe vehicles.
  • Hotels & rentals: pool & deck slips, balcony/railing failures, unsafe stairs, food poisoning, falling objects, negligent security.
  • Boating & water: snorkeling/scuba, sport fishing, catamarans, jet skis, docks and marinas.
  • Premises & products: defective gear (harnesses, helmets), contaminated food, faulty maintenance.

Who can be liable in Costa Rica

Liability can attach to tour operators, hotels, property managers, equipment suppliers, subcontractors, and occasionally concession holders. We evaluate:

  • Duty of care & safety protocols: risk briefings, waivers, instructor ratios, weather calls, emergency plans.
  • Equipment integrity: harness certifications, inspection logs, replacement cycles, recalls.
  • Premises conditions: lighting, non-slip surfaces, handrails, signage, lifeguards.
  • Hiring & supervision: training, certifications, criminal/background checks.
  • Insurance cover: existence, scope, exclusions, tender & notice timelines.

What compensation covers

Category Examples
Medical expenses ER, surgery, hospitalization, meds, rehab, prosthetics, follow-ups in home country
Lost income Time off work, reduced capacity, caregiver costs
Pain & suffering Physical pain, scarring, PTSD/anxiety, loss of enjoyment
Travel & logistics Medical flights, lodging changes, family travel, specialized transport
Property damage Phones, cameras, gear, clothing

Civil claims vs. criminal complaints

Most cases proceed as civil claims (damages against private parties and their insurers). When conduct is grossly negligent or intentional, we may combine with or advise on a criminal complaint. Strategy depends on evidence, insurance availability, and your medical timeline. Procedural deadlines apply—contact counsel promptly so we can protect your rights.

Evidence checklist (save this)

  • Incident data: date/time, GPS or address, weather/lighting conditions.
  • Photos/video: scene, equipment, signage, defects, injuries (progress over days/weeks).
  • Witnesses: names, phones, country, short written statements if possible.
  • Operator documents: waiver copies, tour voucher, safety briefing handouts, equipment tags.
  • Medical records: ER report, imaging, prescriptions, discharge summaries, invoices.
  • Expense proof: airline changes, hotel changes, transportation, caregiver time logs.
  • Communications: emails/chats with hotel/operator/insurer—do not admit fault or sign releases without legal review.

Our process: step by step

  1. Investigation: site inspection, expert assessment (engineering, safety, maritime, medical), preservation letters.
  2. Demand & negotiation: comprehensive damages brief with evidence and medical prognosis.
  3. Litigation-ready: if settlement fails, file civil action and coordinate with any criminal matter as needed.
  4. Cross-border recovery: align with your home-country treatment and benefits; structure payouts tax-sensibly.

Working with U.S./U.K. Embassies

We regularly coordinate with the U.S., and U.K. Embassies. We are lawyers certified by both embassies.

“Dangers in Costa Rica”? Myths & realities

  • Myth: Waivers mean you have no claim. Reality: Waivers don’t excuse gross negligence or unsafe practices.
  • Myth: Tourists cannot sue effectively. Reality: Foreigners routinely pursue claims here; documentation is key.
  • Myth: Small operators have no insurance. Reality: Many carry coverage; we also pursue owners and other responsible parties.

Frequently asked questions

What should I do right after a Costa Rica accident?
Get medical care, document the scene, collect witness info, and avoid signing any releases. Contact us so we can preserve evidence.
Can I recover damages if I signed a waiver?
Yes. Waivers typically don’t shield negligence in safety protocols, defective gear, or inadequate supervision.
How long do I have to bring a claim?
Deadlines exist and can be short depending on the claim type. We confirm the applicable prescription periods and file protective actions.
Do you handle zip line accident cases?
Yes. We investigate standards, equipment logs, instructor training, and emergency response to prove fault and maximize recovery.
Can you work with my U.S. lawyer and insurer?
Absolutely. We coordinate with your home-country counsel, providers, and insurers to streamline care and recovery.

Talk to our injury lawyers

If you suffered personal injuries in Costa Rica—hotel, road, ocean, zip line accident, or tour—let us carry the legal burden while you heal.

REQUEST A CONSULTATION

This guide is informational, not legal advice. Case strategy depends on facts, medical prognosis, insurance and current law. Contact us for a tailored assessment.

Tax Crime in Costa Rica

Tax Crime in Costa Rica (2025 Guide): Legal Thresholds, Penalties, Procedure, and Risk Mitigation


Quick take: In Costa Rica, tax fraud becomes a criminal offense—not just an administrative infraction—when the amount defrauded reaches at least 500 base salaries.
In 2025, the base salary is ₡462,200, so the criminal threshold is roughly ₡231,100,000. Criminal cases can carry prison terms, while lower amounts are generally handled with administrative fines and surcharges.

This guide explains the legal framework, the elements and thresholds that turn a tax issue into a criminal case,
common risk scenarios, the procedure authorities follow, penalties, and a practical response plan if your company is notified.

Table of Contents

Author: AG Legal Costa Rica • Reviewed by: Tax & White-Collar Team • Updated: Sep 19, 2025

Legal framework

Tax crimes in Costa Rica are primarily regulated by the Tax Code (Código de Normas y Procedimientos Tributarios, Law N.º 4755, as amended, including by Law N.º 9069).
Anti-evasion measures and transparency duties—such as beneficial ownership filing—fall under Law N.º 9416 and its 2024 regulation.
Lower-gravity behaviors are sanctioned as administrative infringements by the Tax Administration.

Elements & criminal threshold

  • Intent (dolo): deliberate conduct to obtain an undue patrimonial benefit by evading taxes, withholding/collecting but not remitting, or obtaining undue refunds/benefits.
  • Monetary threshold: the defrauded amount must reach at least 500 base salaries. For 2025, base salary is ₡462,200 → threshold ≈ ₡231,100,000.
  • Aggravation: fraud above that threshold is treated as a serious criminal offense, with imprisonment as the principal penalty under the Tax Code.

Note: “Base salary” is an official reference set annually and used across penal and tax rules in Costa Rica.

Common criminal-risk scenarios

  • Underreporting income or inflating deductions in a way that reaches the criminal threshold.
  • Withholding VAT or income tax and failing to remit (e.g., payroll withholdings or third-party retentions).
  • False refund claims or improper tax benefits obtained deliberately.
  • Use of sham invoices/entities to generate artificial costs or hide beneficial ownership.
  • Obstructing oversight (destroying or falsifying records) in connection with fraudulent schemes.

Administrative vs. criminal: key differences

  • Administrative infractions: sub-criminal behavior handled by the Tax Administration with fines, surcharges, and interest. Amounts below the criminal threshold—even when serious—are generally resolved administratively.
  • Criminal fraud: requires intent and meeting the 500 base-salary threshold; it is prosecuted by the Public Prosecutor’s Office following a referral.

How investigations progress

  1. Audit & findings: The Tax Administration conducts an audit. If indicators suggest criminal fraud, it prepares a referral.
  2. Referral to prosecutors: Case materials go to the Public Prosecutor’s Office (Ministerio Público).
  3. Criminal investigation: Prosecutors and judicial police gather evidence; precautionary measures may be requested.
  4. Charging & trial: If charges are filed, the case proceeds through the criminal courts. Parallel tax collection and administrative procedures can continue.

Penalties & collateral impacts

  • Imprisonment for serious tax fraud cases meeting the legal threshold (punishment defined by the Tax Code).
  • Fines, surcharges, and interest in administrative pathways; these may also accrue in parallel to the criminal case.
  • Reputational and banking risk: KYC reviews, credit restrictions, and contract complications.
  • Management exposure: directors, accountants, and advisors may face liability where participation is proven.

Compliance program: preventing exposure

  • Governance & UBO: keep beneficial ownership filings current (Law 9416), align bylaws/mandates, and maintain corporate records.
  • Accounting & e-invoicing: complete ledgers, authorized e-invoices, reconciliations, and documented transfer pricing where applicable.
  • Tax positions: written memos for significant deductions/exemptions and consistent treatment across returns.
  • Internal controls: segregation of duties for withholdings, payment calendars, and management certifications.
  • Response playbook: audit-response SOPs, document preservation, and escalation protocols to counsel.

What to do if you’re notified of a potential tax crime (step by step)

  1. Preserve evidence: freeze deletions; secure accounting, bank, and e-invoicing data.
  2. Engage counsel immediately: coordinate communications with the Tax Administration and prosecutors.
  3. Fact check & quantify: compute exposure vs. the 500 base-salary threshold; assess intent indicators.
  4. Prepare your defense file: ledgers, invoices, contracts, expert reports, and governance evidence (UBO filings, board minutes).
  5. Define strategy: administrative remedies, payment arrangements (where appropriate), and litigation roadmap.

Frequently asked questions

What is the 2025 criminal threshold?
500 base salaries. With a base salary of ₡462,200 in 2025, that equals about ₡231.1 million.
Does paying the tax eliminate criminal liability?
Payment can reduce financial exposure and may influence prosecutorial criteria, but it does not automatically erase criminal liability. Get case-specific advice.
Are accountants or directors personally liable?
They can be, if evidence shows participation or facilitation. Strong governance and documentation help mitigate risk.
What if my case is below the threshold?
It is generally handled administratively (fines, surcharges, interest). Robust technical defense still matters.
What is “base salary”?
An official reference amount used to set fines/penalties nationwide. Authorities publish it each year; for 2025 it is ₡462,200.

Talk to a lawyer

Facing an audit or a potential criminal referral? Our team handles strategy, defense files, and representation before the Tax Administration and prosecutors.


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