The path that sets us apart
Since April 1, 2007, at C&A Consultores Estratégicos, we have traveled a firm path, supported by our trust in God and the conviction that our knowledge and experience can positively transform the organizations we advise.
Regional Services
With operations in Central America and the Caribbean, C&A is present in Belize, Guatemala, El Salvador, Honduras, Nicaragua, Panama, Costa Rica, and the Dominican Republic, providing comprehensive solutions adapted to each local context.
Interdisciplinary Approach
A team of professionals specialized in accounting, law, engineering, psychology, administration, and more, allows us to offer strategic services from multiple perspectives, creating personalized solutions for each organization.
Continuous Updates
The C&A team stays at the forefront with technical specializations and constant training, which guarantees solutions aligned with the latest regulations and market trends.
We advise all market sectors
Since April 1, 2007, at C&A Consultores Estratégicos, we have traveled a firm path, supported by our trust in God and the conviction that our knowledge and experience can positively transform the organizations we advise.
Commercial & Retail
We advise chains, importers, and distributors to optimize their accounting, tax, and administrative processes, strengthening their competitive position.
Banking, Finance, and Insurance
We provide audits, regulatory compliance, and specialized consulting to ensure transparency, trust, and efficiency in financial management.
Logistics and Transportation
We advise logistics operators and transport companies on risk control, operational efficiency, and regulatory compliance.
Agroindustrial sector
We offer comprehensive solutions for accounting, tax, and operational management, strengthening the entire agricultural and food processing value chain.
Industrial and Manufacturing
We support production companies in cost control, inventory management, and process improvement to boost profitability and quality.
Technology and Telecommunications
We implement system audits, cybersecurity controls, and tax planning for companies innovating in digital environments.
C&A Quick News
New Resolution and Decree on Property and Vehicle Tax
Published on 12/03/2026
Through Supplement 11 of Official Gazette No. 21, dated February 2, 2026, the official publication of the following Resolution and Decree is announced:
📌 Resolution No. MH-DGH-RES-0001-2026
Issued by the General Directorate of Finance, this resolution establishes the amount exempt from Property Tax for the 2026 period.
All real estate properties whose registered value does not exceed ₡20,799,000.00 will be exempt from the tax.
Properties that are not the sole property of the holder and whose value exceeds this amount will only be subject to tax on the excess.
This resolution is effective upon publication.
📌 Executive Decree No. 45489-H
This Decree establishes the annual property tax for vehicles registered in the Public Registry, aircraft registered with Civil Aviation, and vessels registered with the General Directorate of Transportation.
It also:
Updates the applicable tax brackets for calculating the vehicle tax.
Details the corresponding amounts for vehicles, aircraft, and vessels according to current parameters.
The decree is in effect for the 2027 fiscal year, from January 11 to December 31, 2027.
Bill – Exceptional Work Schedules
Published on 12/03/2026
The updated text of the Bill concerning the establishment of exceptional work schedules for specific, highly qualified cases has been published.
According to Supplement 17 of Official Gazette No. 35 of February 20, 2026, the new text of the bill, which incorporates relevant adjustments for the regulation of these special work schedules, has been released.
The text was updated by motion via Article 155, approved in Plenary Session No. 69 on February 10, 2026.
This Bill is still under discussion in the Legislative Assembly and can be consulted at the Secretariat Department of the Board of Directors.
📌 Important Note
This is a bill and is not yet in effect.
If you require the full text or wish to receive notifications about its legislative progress, we would be happy to send it to you.
Important Dates and Obligations for March
Published on 12/03/2026
Below are the key dates communicated by the Tax Administration, as well as corporate obligations that must be fulfilled during March:
📅 March 16
101 – Income Tax for Individuals
102 – Income Tax for Legal Entities
📅 March 31
(273) Filing of the Transfer Pricing Information Return
(175) Payment of the Education and Culture Stamp Tax
🏛️ Ordinary General Meeting – Mandatory in March
During the month of March, the Ordinary General Meeting must be held within three months following the close of the fiscal year, as established by Article 155 of the Commercial Code.
The following points must be reviewed at this meeting:
- Discuss and approve the annual results report presented by the directors and, where applicable, the auditor's report.
- To agree on the distribution of profits in accordance with the articles of incorporation.
- To appoint, renew, or remove the directors and officers whose appointment is the responsibility of the assembly.
- To review any other ordinary business established in the articles of incorporation.
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Offices in Costa Rica
Miryam Building, in front of the Justo Facio kindergarten
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