These would be the fees of the Notary Public, the tax stamps, and the transfer taxes as established by law:
• Notary Public Fees: They can vary from 1% to 2%, depending on the price of the property and the complexity of the transaction. Similarly, all Notaries are regulated by a table imposed by the Costa Rican Bar Association.
• Tax stamps: 0.8%.
• Transfer tax: 1.5%.
In accordance with the current legislation of Costa Rica, the transfer deed must be made for the real value of the sale, since within the deed the amount and number of the management check must be indicated, which must match the amount of the transaction
Similarly, the buyer must issue an affidavit of the origin of the funds, this is for the legitimation of capital and is part of the information that must go in the deed of sale.