Category: Criminal Law

Accident in Costa Rica? Let’s Learn About Your Rights & Compensation

Oct 17, 2025 | Criminal Law, Immigration Law

Injured in Costa Rica? A Legal Guide to Your Rights & Compensation

Quick take:  If a Costa Rica accident derailed your trip—zip line accident, white water rafting accident (Costa Rica), ATV crash, car accident in Costa Rica, hotel slip or boating fall—AG Legal can help. We investigate fast, protect your medical and travel claims, and use the full force of Costa Rican consumer law to pursue compensation from tour operators, hotels, rental car/ATV companies, suppliers and their insurers.

An injury during vacation is never just a matter of paperwork. The consequences of the situation include disruption of plans, the need to change flights, paying expensive medical bills, and suffering physical discomfort with permanent or temporary disabilities. At AG Legal, we have a proven track record of successfully representing tourists and expats following accidents in Costa Rica, ranging from zip line incidents during canopy tours in Monteverde to collisions involving ATV rentals. We assist you in preserving the evidence and ensuring that every responsible party is held to account while you recover.

Table of Contents

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

Personal injury cases we handle (real scenarios)

No two trips—or injuries—look the same. We routinely see Costa Rica injuries after “bucket list” adventures and everyday moments: a zip line accident when a harness wasn’t properly checked; a white water rafting accident in Costa Rica during a sudden rise in the river; a Costa Rica ATV accident on a muddy trail without helmet; or a car accident in Costa Rica after a rental with worn tires hydroplaned in the rain. We also handle hotel pool slips, food poisoning, negligent security, and boating mishaps (snorkel/scuba, sport fishing, jet skis, catamarans and docks).

We know what searchers ask—“is Costa Rica dangerous?”, “Driving in Costa Rica is Dangerous”, “Costa Rica vacations dangers”. The truth is, risks exist everywhere. The question is whether the operator, hotel or rental company did what the law requires to keep you safe. When they didn’t, we build the case: safety briefings, instructor ratios, weather calls, equipment logs, maintenance, signage and emergency plans. Then we go after everyone who should contribute to your recovery—including their insurers.

  • Adventure tourism:
    • Costa Rica zip line accidents
    • Canopy tours
    • Costa Rica rafting accidents
    • canyoning, rappelling
    • surf lessons
    • horseback riding
  • ATV/UTV & road:
    • ATV accident
    • Motorcycle accident Costa Rica
    • Car accident Costa Rica
    • Fatal car accident in Costa Rica
    • Unsafe shuttles or ride-share
  • Hotels & rentals:
    • pool decks slips
    • railings/balconies
    • stairs
    • negligent security
    • food poisoning
  • Boats & water:
    • snorkeling
    • scuba
    • sport fishing
    • jet skis
    • catamarans
    • docks and marinas
  • Products & premises:
    • defective harnesses/helmets
    • contaminated food
    • poor maintenance

Who can be liable in Costa Rica (joint & several liability)

In many Costa Rica accidents there isn’t one culprit—there’s a chain. The tour company may cut corners, the hotel may fail to warn, a rental car or ATV company may deliver unsafe equipment, a subcontracted driver may speed, and a supplier may sell a defective harness. Under joint and several liability (responsabilidad solidaria), we can pursue all actors in the commercialization chain—tour operators, guides, hotels, property managers, equipment suppliers, transport subcontractors, organizers/promoters and, at times, concession holders—so you’re not left chasing a single under-insured defendant while bills pile up.

Consumer law in action: objective liability & full compensation

When you travel Costa Rica, book a tour or stay at a hotel, you’re a consumer. Costa Rican consumer law recognizes that the company (hotel, tour operator, rental car/ATV business, importer, merchant) usually holds the power. To balance the scales, the law provides:

  • Objective (strict) liability: If a product or service causes harm—or if information about its use/risks was inadequate—you can claim compensation even without proving fault.
  • Joint & several liability: Producer, supplier and merchant can be held responsible together; managers and technicians may also answer when their conduct breaches consumer duties.
  • Full indemnification (indemnización) for damage (daño): medical costs, lost income, pain and suffering, travel disruptions and other proven losses.

The Consumer Protection Law: Articles 30 & 35

The Law for the Promotion of Competition and Effective Defense of the Consumer (Law No. 7472) is our core tool. Article 30 requires suppliers to provide truthful, adequate and timely information about goods and services—especially regarding risks, safety conditions, correct use and limitations. If a tour operator downplays a river’s flow on a stormy day, or an ATV rental omits warnings about brake wear, that is a problem under Article 30.

Article 35 sets a robust regime of responsibility: the producer, supplier and merchant answer concurrently and regardless of fault when a consumer is harmed by a product or service, or by inadequate/insufficient information about its use and risks. In practice, this lets us bring in all relevant actors—tour operator, hotel, rental company, distributor, importer—so compensation doesn’t depend on a single pocket.

For travelers, that means you don’t have to prove exactly who was careless. 

We apply these rules daily for injuries tied to hotels, tour operators and rental car/ATV companies. The goal is simple: full and fair compensation.

What compensation covers

Category Examples
Medical expenses ER, surgery, hospitalization, meds, rehab, prosthetics, follow-ups in your 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 route vs. criminal complaints

Most matters move forward as civil claims (damages against companies and their insurers). In severe cases (gross negligence or intentional wrongdoing), we may coordinate a criminal complaint. Practically, the civil route remains the best vehicle to secure compensation efficiently, while criminal actions can complement accountability when appropriate.

Evidence checklist (save this)

  • Incident data: date/time, GPS or address, weather/lighting conditions.
  • Photos/video: scene, equipment, signage, defects, injuries over time.
  • Witnesses: names, contacts, short statements if possible.
  • Operator documents: waiver, voucher, safety handouts, equipment tags.
  • Medical records: ER report, imaging, prescriptions, invoices.
  • Expenses: airline/hotel changes, transport, caregiver logs.
  • Communications: emails/chats with hotel/operator/insurer—do not sign releases without counsel.

“Costa Rica dangerous?” Myths, realities & a traveler’s story

Search trends spike every season: Costa Rica dangerous, is Costa Rica dangerous, Driving in Costa Rica is Dangerous, Costa Rica vacations dangers, Costa Rica zip line accidents, Costa Rica rafting accidents. Here’s what we see up close. A family lands in Liberia, excited for a week of beaches and canopy tours. On day two, unexpected rain turns a country road slick. Their rental car with worn tires fishtails; later, at a zip line, a rushed briefing skips key warnings about braking technique. None of this means “don’t travel Costa Rica.” It means operators must do their part: maintain gear, read the weather, train staff, set safe ratios, post clear signage, and call off an activity when conditions change.

Our role is simple and firm: when companies fail those duties and you’re hurt, we prove it—using maintenance logs, instructor records, weather data, communications, and expert analysis—and then we pursue full compensation. Costa Rica remains a remarkable destination; with responsible operators, risks are managed. When they aren’t, the law protects travelers.

Illustrative cases & outcomes

  • Defective product explosion (Embotelladora Tica): a bottle exploded on opening and injured a consumer’s eye—full compensation awarded under objective liability (Sala Primera, vote 646-F-2001).
  • Vehicle theft at retailer (PriceSmart): duty to safeguard clients’ property; compensation ordered (Sala Primera, vote 655-2007).
  • Bank hostage tragedy (Monteverde): joint compensation ordered for deaths inside a bank despite the act of a third party (Sala Tercera, vote 1333-2007).
  • Slip and fall at restaurant (McDonald’s): inadequate service conditions triggered compensation under the consumer law framework.

Our process: step by step

  1. Demand & negotiation: a full damages brief with evidence and prognosis.
  2. Litigation-ready: file the civil action; coordinate any criminal complaint if warranted.
  3. Obtaining compensation: We focus on compensating you for the damage caused to you as a consumer.

Frequently asked questions

What should I do right after a Costa Rica accident?
Get medical care, document the scene, gather witnesses, and avoid signing releases. Contact us to preserve evidence.
Can I recover damages if I signed a waiver?
Waivers don’t excuse negligence in safety protocols, defective equipment or inadequate supervision—especially in consumer contexts.
How long do I have to bring a claim?
Deadlines apply and can be short depending on the claim type. We confirm the periods and file protective actions where needed.
Do you take cases for zip line, rafting, ATV and road crashes?
Yes. We investigate standards, equipment logs, training and emergency response to establish fault and maximize recovery.

Talk to our injury lawyers

If your trip turned into a Costa Rica accident—hotel, road, ocean, zip line accident, rafting or ATV—we’ll carry the legal burden while you heal. Let’s make it right.

REQUEST A CONSULTATION

This guide is informational and not legal advice. Strategy depends on facts, prognosis, insurance and current law.


Tax Crime in Costa Rica

Aug 26, 2025 | Criminal Law, Taxes

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.


REQUEST A CONSULTATION