Costa Rica Howler July 2022 International Digital Magazine by Howler Media Holding, Inc.

JULY 2022

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Lisa Farrell

Trading Paradises

Joseph Emanuelli Never Looked Back

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Snowbirds in Paradise

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Michael Mills The Adventures Continue

Explore our listings:e Will Mathews

Not a Cliche'

UP FRONT

Growth and Regeneration Must Go Hand in Hand

by John Quam

he rainy season in Guanacaste this year came earlier and brought much heavier rains than usual. It seems that the early-season rain started about a month earlier, and the period of lighter rainfall we normally experience from mid-June to August is delayed. The rain has turned our forests and landscape green, and brings out more birds and wildlife. It is such a beautiful sight to see the transformation of forests that suffered many fires earlier this year, and the brown landscape turning to lush shades of green.

home countries are not avai make do. Things take longer and what we think is normal maintaining it is a source of

Finding a place to live he last couple of years. Rents a due to the lack of inventory

This is an issue all over C in the Guanacaste region an Even with the rains, it has not hampered international tourists have talked with many peop from coming. The planes are full of eager travelers wanting to see the the resounding message is, “ wonders harbored within Costa Rica’s borders. We are entering into the mid-year’s high season, when North America takes summer vacations. Even with the economy in flux, Costa Rica is seeing a tourism surge. After being locked down or enduring travel restrictions for more than two years, many are spreading their wings and getting out to see the world.

EDITORIAL

We are also seeing an increase in people wanting to move to Costa Rica. Is it due to the ability to work remotely, or is it also about looking for a new place to call home? With the political unrest and economic challenges abroad, Costa Rica is in the sights of many looking for a fresh start. I have seen many posts on social media showing families with totes loaded full of their belongings, ready to settle in here for a new phase. “Heading to paradise!” they announce. Reading these posts makes me wonder if these people have done their research and are making informed decisions. My cautionary thoughts: Don’t be fooled! Living abroad has many challenges. While it may seem like Costa Rica offers a paradise life in the lead-up to your arrival, you rapidly discover that living abroad has many challenges. Things that you are accustomed to in your

Are we trying to make C

This is a call to assess and decisions that are in accorda have overbuilt many countri are great vacation destinatio substantial. Do we want tha

If considering building or environmental impacts serio is not healthy for the enviro local people. Remember tha this place beautiful. Having should be a priority.

We cannot stop growth, environment and with a rege

We want this place to ret visit Costa Rica.

I look forward to your co

ilable here. Be prepared to simplify and r to do, the legal system is very different l does not exist. Buying a vehicle and much pain for many.

ere has become much more difficult in the and housing prices have risen significantly y and new building projects.

Costa Rica but it is much more noticeable nd specifically the Tamarindo vicinity. I ple who have lived here a long time and “This is not what I signed up for.”

Costa Rica like what we envisioned?

d look at the surroundings and make ance with the environment. Developers ies and shorelines. While those places ons, the impact on the environment is at here in Costa Rica?

r doing a large-scale project, ously need to be looked at. Overbuilding onment, the wildlife, and most of all, the at the Costa Rican people are what make respect for their country and their land

but we can make growth work within the enerative initiative.

tain the very reason why people come to

omments.

John B. Quam

UP FRONT

HOWLER T r o o p

owler’s July cover story provides a mere glimpse at Costa Rica’s renown as a gateway for getting away from it all. An infinite variety of retreat locales and venues throughout this nature-infused wonderland offer rest to rejuvenate weary bodies and solace to soothe stressed-out souls. From yoga, meditation, spiritual healing and medical tourism to healthful cooking, digital detox and more adventurous options, you’ll find it here in virtually any surroundings of your choosing. It’s a matter of picking your best way to unwind in paradise.

FEATURED CONTRIBUTOR In harmony with our wellness theme this month, we are pleased to feature one of Howler’s long-standing regular writers, Laura Méndez. The wellness and mindfulness topics she contributes in every issue are as diverse as her professional background.

As a Veterinary Doctor (MV UNA) specializing in clinical pathology, Laura decided to complement her scientific knowledge with a Join us on an excursion to Ometepe Island holistic basis in nutrition and healthy lifestyle. in Nicaragua, where stunning volcanic and Her training as a holistic health coach was at waterfall landscapes await and local culture the Institute of Integrative Nutrition in New is yours to enjoy. Be amazed at how easy, York. This unusual and varied combination of affordable and accessible it is for Guanacaste knowledge has allowed her to have a broader visitors to explore Ometepe, especially vision of holistic health, where scientific and by taking advantage of local bus and taxi spiritual elements blend perfectly.

transportation. Then closer to home, find out why the same can be said about bus travel in your own vicinity, as a way to save on fuel prices and enjoy the scenery. This month’s urban tourism feature unveils an artistically unique town sign, newly gracing the central park in Atenas.

Laura is the founder of Pura Vida Vibrations, serving clients there as a sound therapist. She is also a moon dancer, and a Moon Mother Level 2, directly trained by Miranda Gray. She is an entrepreneur and co-creator of Food School, a membership and community for women willing to take control of their health by learning and applying holistic living principles. Contact Laura at hello@puravidavibrations.com, and follow her on Facebook and Instagram.

HOWLER

July 2022 Vol. 31 No. 7

PUBLISHER / EDITOR-in-CHIEF John B. Quam e x e c u t i v e d i r e c t o r - Terry Carlile

WRITERS Joanna Blanco. Integrative nutritional health coach who helps clients embrace wellness in five interconnected areas of life: relationships, livelihood, physical activity, spiritual awareness and diet.

account executive Mary Fernández E d i t o r i a l S ta f f Debbie Bride - Editorial Coordinator Laurie Quam - Copy Editor

Ivan Granados. Managing Partner at GM Attorneys, specializing in real estate and corporate law. igranados@gmattorneyscr.com Mary Martin Mason. Published author whose latest book, Casa de Doloros, was inspired by her experiences and adventures as a U.S. expat living in Atenas, Costa Rica. A regular writer for the Mango Musings blog, and also an award-winning former columnist with The Southwest Journal in Minneapolis, who also taught high school English in Houston, Japan and Minnesota. Turner Mojica. Chief Marketing Officer/Senior Vice President of Howler Media Holdings as well as the Costa Rican Chamber of Culture, Fashion and the Arts and CR Fashion Week. He is an International management consultant who has worked with Oscar and Grammy nominated producers, award winning directors and celebrities. Rick Philps. Canadian who practiced law in Victoria, BC before moving to Costa Rica in 1998. He has practiced law here for 17 years, having continued his education in civil law and notary and registry law. Offers legal due diligence seminars and consultations in the Gold Coast area for expats moving, or considering moving to Costa Rica. Contact rick@ costaricacanadalaw.com or visit www.costaricacanadalaw.com John Quam. Howler Magazine Owner, Publisher and Editor-in-Chief, who has called Costa Rica home for eight years.

H OW L E R ( ™ ) 2 0 1 7

C o n ta c t

John Quam - Managing Partner headmonkey@howlermag.com Editor: editor@howlermag.com Advertising: terry@howlermag.com Design: design@howlermag.com CR Office: (506) 4701-5942 Howler Magazine Costa Rica @howlercostarica @thehowlermag @howlermagazine The Howler Gold Coast CR S.A. Ced. Juridica: 3-101-725213 The opinions, beliefs and viewpoints expressed by the various authors in this publication do not necessarily reflect the opinions, beliefs and viewpoints of Howler organization or its advertisers. All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests write to: info@howlermag.com. The Howler Magazine does not assume responsibility for the content of its advertisements. Images not credited are acquired from stock photography services.

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Ced. Juridica: 3-101-725213 HOWLER (TM)2021

COVER STORY

Retreats in Costa Rica: Pick Your Way to Unwind A Variety of Opportunities From yoga to cooking and adventures... how do you want to "relax?" read more

UP FRONT: • Growth and Regeneration Must Go Hand in Hand

REAL ESTATE • Building and Living the Dream from Italy to Costa Rica • The Cost of Living In Costa Rica • Why the Northwest Pacific Area? • Casa Catherine • Why Sell Your House with Coldwell Banker? • A Gem For a Monarch • Alex Presents Reserva Conchal Llama Del Bosque Lot

ARTS, CULTURE & ENTERTAINMENT

• Atenas Sports a New Town Sign • Jean Montanara Photography

PURA VIDA

• Ayurvedic Medicine

TRAVEL & ADVENTURE

• Explore the Natural Wonders of Ometepe Island • Excursion to Ometepe from Guanacaste • The Local Bus

CR BUSINESS

• How Does Concession Property Differ From Titled Property? • New Laws Provide Second Chance for Corporations Being Dissolved or Already Dissolved • Summer Vacation Game Plan

SURFING CR

• Tide Chart, Sun and Moon Schedule Click on the section to go directly to those pages.

UP FRONT

Retreats in Costa Rica:

Pick

YOUR WAY

to Unwind by John Quam

F COVER STORY

rom the Costa Rican coastlines to the volcanoes and cloud forests, there are many types of retreats throughout this country to entice any enthusiast. Yes, yoga is one of the clear choices of retreats, but not the only one. Health and wellness, relaxation and selfintrospection, birding, surfing and even cooking retreats … these and many more can be found almost anywhere in Costa Rica that you prefer.

The many choices of places open a wide variety of options to get away from it all. Googling the many possibilities shows you just how many locales are dedicated to these vacation options. Recently, I have been in contact with three separate groups that are developing large and exclusive places to attract the retreat seekers. From exclusive to ultra-exclusive, these developments are designed for attracting what healthyminded people in the world are looking for.

The Ultimate Gateway to Getaways

UP FRONT Costa Rica offers it all, in places where you can just get lost in the beauty. Returning to your home base without saying, “Just, WOW,” can only mean you have not opened your eyes to the uniqueness of what the surroundings offer. You can find any kind of retreat in virtually all locations. The different regions are just that — different. Each has its own unique climate and vistas. When you look at these different spots, the thing that stands out the most is the climates. Costa Rica has many microclimates to choose from. You will want to try them all. This is a country that requires extended stays or return visits to see all of its differences and wonders.

COVER STORY

Yoga, meditation and spiritual Of course, yoga is the first thing that comes to most people's minds when you mention retreats in Costa Rica. It is a big part of the tourist industry and attracts people from around the world. Along with yoga retreats, many of them offer meditation or other spiritual components as part of their packages or even on their own. Sweat lodges,

sometimes known by the indigenous names inipi or temazcal, are an example. Ayahuasca* retreats are another option.

Natural ingredients for Ayahuasca

Wellness During the past two and a half years of the world pandemic crisis, the wellness industry has had a resurgence. Many wellness retreats are popping up because people know how important it is to live a healthy life. There are many wellness resort options here in Costa Rica, with new and even more exotic places being developed due to the expanding interest and need.

Digital detox Getting away from all your electronic devices is a sure way to soothe your mind, body and soul. For many, it will take a couple of days to adjust. Not being able to reach for the phone, check a computer or turn on the TV is difficult. But shutting down all the electronic devices that are running you, and then turning on the inner soul that you have lost to them, is regenerating for your mind and body. Cooking Learn how to cook healthy. Several retreats combine this as part of their program. Vegan and vegetarian cooking is a very popular choice. Being able to put healthy delicious meals together without using meat is sought after by many. In several places, you can even stay in hotels that are totally vegetarian.

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UP FRONT Adventure Yes, adventure! With such a vast variety of activities offered throughout Costa Rica, some places specialize in showing you the best adventures. From extreme rafting and surfing to nature hikes and birding, they cover it all. The thrill levels are determined by your adventurous spirit. Medical tourism

COVER STORY

This can also be viewed as a retreat of sorts. Medical tourism opportunities combine the benefits of high-quality healthcare access and recovery in a vacation setting. Costa Rica has world-class dental facilities offering treatments that can be much less expensive than in your home country. There are also options for plastic surgery, stem cell procedures, and more. What could be better than scheduling a procedure, then recovering at a resort in the midst of all the beauty? Do your research and consider how and where your needs can best be met in Costa Rica. Get away, unwind and renew your body, mind, and soul. Leave the grind behind, wash away the pandemic’s residue and start fresh. Don’t go back to the same old routine; you deserve better. *Please use caution when booking an ayahuasca retreat. Be aware of the many warnings about safety if the ceremony is not overseen by a professional. Educate yourself on the benefits and the effects before engaging in this activity.

Discover more: • Costa Rica Natural High Benefits of Nature • Sound Journey for Self-Healing • Mindfulness Mental: Diet-Body-Heal • Yoga Wisdom: Mantras and Affirmations • Surfing and Yoga Go Hand in Hand • Yoga and Wellness Retreats

Benefits of Nature: Costa Rica Natural High Being a yoga practitioner and instructor in Costa Rica, I am fortunate in being able to teach in all kinds of stunning places, from up high on terraces with an expansive ocean view to cozy yoga studios. But practicing in nature — either on the beach, by a river stream or under a massive tree — is by far the best experience. The reason is that the therapeutic aspects of nature around us, and its natural ability to nurture every living being, comes into play and Mother Earth’s healing power. Read more:

Sound Journey to Self-Healing A Gentle Natural Healing Tool. So there I was, completely submerged in a bath of sound and vibration coming from some of the most amazing instruments I’ve ever seen (or heard) before. My body was tingling and vibrating so intensely it felt like I was levitating a foot off the ground! Then, for the first time in years, my mind was still, quiet and empty. I cannot express in words how much that meant to me. I had spent years in a depressed, anxious state working as a veterinarian. Unable to smile or even properly digest my food, I had extreme anxiety, depression, panic attacks and crazy mood swings. Read more:

A Mental Diet For Your Body to Heal Read more:

The mind is a powerful tool for creating the experiences we choose in life. It is said that everything in life exists twice — first in the mind and then in reality. What happens when our mind wanders is that we move through life unconsciously. How many times have you found yourself thinking about a subject, experience or person having no recollection of the thought chain that got you there? Or in conversation with another person, you end up talking about something unpleasant that makes you feel a negative emotion. Suddenly you ask yourself, why are we talking about this?

Mantras and Affirmations What You Speak You Become. In 1994, the alternative medicine specialist Masuru Emoto (1943-2014) opened a research center in Japan to study the response of water to different stimuli. Emoto put water in glass jars and subjected it to different types of music, words and images, before letting it freeze at 25 degrees below zero. Then with a microscope, he photographed the crystallized molecules of the water. Read more:

Surfing and Yoga Go Hand In Hand

Let’s take a moment to reconnect to our breath. Inhale deeply through your nose. Fill your lungs down to their very tips. Let your ribcage expand to where it feels as if it might open and take flight like a seafaring yellow butterfly. Slowly exhale through your mouth. Take another deep breath and feel the fresh air swirling like the wind down into your diaphragm, causing your chest and belly to rise like the tide. Let this ebb of air slowly flow out through your nose as you slightly constrict your throat. Take notice of your breathing sounds to understand why this socalled ujjayi breath in yoga is also known as the ocean breath.

Yoga and Wellness Retreats What Makes Costa Rica an Inspiration Destination? We’ll begin today’s practice in a comfortable seated position. Gently rest your hands on your knees with your palms facing up. Touch your index fingers to the tips of your thumbs. Imagine your spine is straight and tall like a palm tree as you roll your shoulders back and down like fronds giving in to gravity. In this sacred space among the ancient trees, find comfort in the clouds hanging in the tangled branches. Let the past and the future roll off like raindrops and the present fill your pool. Read more:

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TA video from April

TRAVEL & ADVENTURE

FEATURED ADVENTURE

Ex Na Om

xplore the atural Wonders of metepe Island

FEATURED ADVENTURE

TRAVEL & ADVENTURE

Born of Twin Volcanoes Story and photos by John Quam

metepe is the largest island in Lake Nicaragua. It is also ranked as the 10th largest lake island in the world. It was formed by the twin volcanoes Concepcion and Maderas, with a low lying isthmus separating the two. Ometepe’s name is derived from the indigenous Nahuatl words for “two mountains.” The volcano Concepcion’s last eruption was March 9, 2010, and there are active fumaroles on the north side of its summit crater. Still considered an active volcano, it is part of the ring of fire that loops around the islands far into the western Pacific Ocean. This volcano and the surrounding area attract adventure seekers from all over the world. Numerous trails within the tropical forest provide a picturesque experience for visitors. The other volcano making up this island, Maderas, is inactive and features a lagoon in its crater. This is also a beautiful place to hike and to see white-faced capuchin monkeys. Be careful — they will steal your stuff! I have wondered where these monkeys stash all the cameras and other stolen items. It must be a treasure trove. Hiking the Maderas volcano is really an amazing experience. Along the way you will pass some ancient petroglyphs and a lookout point for viewing the Concepcion volcano. The climb takes about three and a half hours. It’s possible to descend into the crater’s lagoon if you are an advanced hiker. It is a tough climb, and the lagoon is cold most of the time, covered in a mist.

TRAVEL & ADVENTURE

The descent down the volcano takes about the same time, as it is slippery. So the trek up and down makes for a full-day excursion. Be sure to bring enough water and food for energy. Good hiking shoes and clothing are necessary. You will get muddy! San Ramón waterfall is a mustsee. It is located on the southern slope of the volcano Maderas, only four kilometers from the San Ramón beach. There is a small fee of $3 to hike to the waterfall. It is on a large finca (farm) that houses the Ometepe Biological Field Station.

FEATURED ADVENTURE

Learn more by reading about the author’s recent excursion to Ometepe island from Guanacaste.

Click for more

TRAVEL & ADVENTURE

Excursion

to Ometepe from Guanacaste

Story and photos by John Quam

Easy to Access and Enjoy

COOL PLACES

y friend Randy Nelson and I decided that we would take a trip up to Ometepe, Lake Nicaragua’s largest island. After discussing transportation options to get there, we decided on the local bus and taxis. This was exciting to me as I had never been on a bus in Costa Rica — and in fact had not been on a local bus anywhere for probably 45 years.

Bus to the border

We left the pueblo of Matapalo at about 8 a.m., heading by car to Liberia to catch the bus. Once in Liberia we found two bus stations. The one next to the Mayca store was not the one for transportation to the border, but a friendly local guided us to another station about four blocks over.

Once at the border, we crossed over to the Nicaraguan side, paying all the necessary fees. It was very easy and nothing to be worried about.

I hopped out of the car and checked the schedule and buses to make sure we were in the right area. After concluding we were, Randy and I parked the car at a hotel for a fee of $7 per day. I would suggest doing this as the security was good there. However in retrospect, we could have taken the bus all the way from Matapalo to Liberia for about $2.50.

We got on the local bus displaying “La Cruz and Frontera” on the front. We each paid the $3.50 fee and sat back and relaxed. These buses run about every 45 minutes to the border. Along the way we picked up a few riders, and without a hitch arrived at the border in about 75 minutes.

Then we were mobbed by taxi operators offering us many different prices to take us to Rivas and the ferry that would take us to the island of Ometepe. We paid one driver $40 for this trip. We found out later that this was a high price. However, it was clean and fast. Along the way, what really stood out to me was how nice the highway was and that there was no trash on the road. I was looking for it but literally, there was no litter to be seen.

It was an enjoyable way to spend the day seeing the island from a local’s perspective.

Arriving at the ferry terminal in San Jorge, Rivas, we paid the $1.36 fare in the Nicaraguan currency cordobas. The ferry was small, they crammed many vehicles on with only inches to spare from the sides. The trip across the lake took about an hour. The views of the volcanoes made it a very enjoyable ride. Upon arrival at the island’s main city, Moyogalpa, we disembarked and searched out a place for lunch. The locals were very helpful but spoke very little English. Once again, I noticed how clean everything was. It was refreshing not seeing trash piled up and litter along the roads. Festival parade Our visit to Ometepe just happened to coincide with a festival called Moyogalpa Day. It turned out to be a music and parade celebrating the city and the children. The festivities were in full swing almost all night.

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TRAVEL & ADVENTURE

Noticeably flanking the area was a police presence. This is normal for a country with a political hold on its people. I noticed a fire truck bearing a Russia / Nicaragua logo. Randy and I found a couple of bar stools overlooking the parade and fiesta grounds. It was one of the best perches for viewing everything. Of course we proceeded to have a few beers and dinner. The parade consisted of children marching. It started with the younger ones and the next group was a little older. There were so many smiles and cute outfits. The most amazing parade highlight came when the Lipizzaner stallions danced by. What beautiful horses! The caballeros take pride in their horses, grooming them and adorning them to make them stand out. One funny thing that I noticed right away: Traffic was not stopped for the parade. Cars and buses made their way around or against the participants. I just had to laugh at this; it was so odd to see traffic on a parade route. It was also very evident to me that the people were very happy and smiling.

COOL PLACES

Fast friends Being talkative by nature, I chatted with some locals and befriended one couple, Ida and her husband, David. They provided great conversation and insights about the island and the people living in Nicaragua. Ida and David invited Randy and me for a local’s tour of the island in their vehicle. Time just flew and before we knew it, it was midnight. We had to hit the bed and rest up for our tour the next day. Our hotel was comfortable and priced at just $12 per night for each room.

In the morning we met up with our new friends and began the island tour. Ida and David showed us their favorite spots and gave us a history of Ometepe, its villages and resources the island provides. Of course we stopped at their favorite places for lunch and a few Toñas — the Nicaraguan beer. It was an enjoyable way to spend the day seeing the island from a local’s perspective. Ida kindly provided us with a taxi contact for our trip back to the border that was priced much better. Our return trip from Ometepe was just as easy as getting there. The taxi driver that Ida had arranged, Martin, met us as we disembarked the ferry. The return trip to the border was fast and cost us only $20. Of course we had to stop at the duty free shop to buy some Flor de Caña rum. I would recommend a weekend trip to Ometepe and other parts of Nicaragua. It is a beautiful country and at no time did I feel unsafe. Try taking the bus sometime, it is a great experience. You will be amazed how inexpensive it is for food, drinks and lodging. Beers at the bars and restaurants are only $1, and the food is very inexpensive too. You can get a delicious meal for $3 to $7. To arrange taxi service to / from the Nicaraguan border and Ometepe Island ferry, contact Martin on WhatsApp: +505-86640085. He will treat you right and prices are reasonable. To get a great price, let him know HOWLER sent you.

The ferry ride

TRAVEL & ADVENTURE

The Local Bus Try It

ith the high prices of fuel these days, I decided to take a look at the bus service here in Costa Rica. Currently the price for a liter of gasoline is 1,024 colones for regular. This is a 35% jump within the past year.

Many might wonder at my initial trepidation: “Courage to get on a bus?” Well, I hadn't been on a bus in probably 45 years. And it is a little intimidating in a foreign country. But now, I am amazed at how easy and inexpensive this means of transportation is.

Recently, I decided to take a journey with my friend Randy Nelson to the border of Nicaragua, for a relaxing trip to Ometepe Island on Lake Nicaragua. I was amazed at the ease of getting the bus in Liberia and how inexpensive it was. What a great option! The trip to the border cost $3.50 each. This trip on the local bus gave me the courage and knowledge to try out other places via the bus service.

I arrived at the local bus stop in Huacas, and in my broken Spanish, asked about the bus to Santa Cruz. The locals are always very helpful, and this was no exception. Given the right instruction by a nice gentleman, I waited only about 10 minutes before the local bus arrived. The cost was 1,250 colones, which at the current exchange rate is $1.80.

Curiosity rewarded Throughout the year, I’ve seen the many different buses making their journeys, picking up people at the local bus stops in Matapalo, Brasilito and Huacas. I’ve also talked about them with my friends. So curiosity got the better of me when I needed to make a trip to Santa Cruz. With the current price of fuel, taking the bus turned out to be a great idea.

COOL PLACES

Story and photos by John Quam

After finding my seat I was able to relax and see the countryside from Huacas to Santa Cruz — something as a driver you can’t always do. The bus made its tour through Portegulpe, then Cartegena, picking up many people. With this being the local bus, many use it to get to work every day. The bus route through Cartagena gave me a new insight. I haven’t spent much time in Cartagena and was amazed at what a nice city this is. It is out of the tourist traffic area, so filled with locals getting ready for the daily business. Cartagena seemed to be a bustling town and the square that was next to the beautiful church was very well maintained. I need to make another visit here to explore.

Daily commuters The bus driver picks up people not only at the regular bus stops but also if waved down by someone standing on the side of the road. I chatted with a few locals and found that they take this bus every day to work. Juan, a local from Huacas, said that he began taking the bus as the gas prices got more expensive. He is saving over $40 per week. Not only is he saving money it gives him time to relax before going to work at the ferreteria in Santa Cruz.

After finding my seat I was able to relax and see the countryside … something as a driver you can’t always do.

Click for more

TRAVEL & ADVENTURE

Yes I was the only gringo on the bus! I enjoy mixing with the locals. It is beneficial for practicing my Spanish, which is coming on slowly. The trip took about an hour and was very easy. The following day, I made a trip to Nicoya to pick up my car. I took the same bus, seeing the same people once again. Needing to change buses, I walked over a couple streets to a different station and picked up the Nicoyabound bus. This trip in total cost me 1,750 colones, or $2.56. It cost me more in fuel to get from Nicoya to Santa Cruz. There are many bus options. My excursions happened to be using the local bus. The larger tour buses, like Tracopa and Alfaro, look to be more comfortable and I am told they have

COOL PLACES

You get to really see the country by bus.

fewer stops along the way. The fare for these buses costs a little more. I am going to try them out when I get a chance. For anyone planning a similar experience, please keep in mind the need to watch your belongings and don’t give an opportunity for petty theft to ruin your day. Always be aware of your surroundings. Throughout the country these local Costa Rican bus companies make their scheduled rounds and are very efficient. Viewing the schedule, it seems they run about every 30 to 40 minutes. Try the bus; you will be amazed.

Planning Your 2022-2023 Escape Brought to you by Deals in Costa Rica

ne of the beautiful aspects of Costa Rica is the variety of opportunities for adventures. Literally there is something for everyone. The extremes are real, from being lazy chillin’ in a hammock by the beach to trekkin' a volcano trail to adrenaline rush jumps. Deals in Costa Rica presents a small fraction of the adventures that await your next vacation/escape. We highlight examples in just five regions to intrigue your adventuresome spirit. Click on the buttons for more information. There are two major international airports. Check to see which one is nearest your desired locations to visit. SURVEY: Your top 5 adventures

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REAL ESTATE

Discover Casa Catherine – Designed by Renowned Architect, Victor Cañas

asa Catherine is a uniquely designed home designed by renowned Costa Rican architect Victor Canas. It sits at the apex of the upscale Ocotal community with expansive ocean views. Due to its height above sea level and its location, Catherine House has an exceptional view of the North Guanacaste coast and the open sea. Its North orientation is the best possible orientation in tropical Costa Rica as its sun exposure is minimized and the constant Northeast breeze is constant.

FEATURED PROPERTY

The social areas folding glass doors are suspended from a steel beam which in turn is suspended from the roof structure. Above them screens roll down when the folding glass doors are closed to allow permanent cross ventilation. From an outdoor entry court, the reflecting pool crosses the lobby, becomes a swimming pool and blends with the sea and the horizon.

Water An infinity edge swimming pool/reflecting pool runs in front of the master bedroom and social areas and visually blends with the ocean and reflects the sky in an attempt to incorporate the scenery to the house, blurring the boundary between the here and there. This reflecting pool literally goes into the house at the entry and exists at the other side. Besides its esthetical and recreational value, the pool has also a practical sustainable function as it lowers the temperature of the breeze before it enters the house the temperature of the breeze before it enters the house

Water as a poetic element that helps reinforce the sense of belonging to the site by merging with the surroundings and constantly changing the internal environment as the weather changes. CLICK LOGO FOR MORE INFORMATION Read more:

Our Lagoon 450 Catamaran has 3 levels of deck space: • There is sunbathing and enjoy swinging in the hammock on the padded upper deck as well as seating for 8 people at the helm. • Our mid deck is pure entertainment with Dining in the spacious aft cockpit area or Air Conditioned Salon, a fully equipped galley (kitchen) and the forward area have another cockpit for seating and the trampolines for dolphin watching. • Escape to the privacy of your own Air Conditioned cabin and bathroom on the Lower Deck. “We boarded the 45 foot Lagoon catamaran at The Sailing Center in Potrero and set sail toward the north so we would have a prime spot for sunset. Along the way, we saw turtles swimming, several varieties of birds soaring and dolphins playing off our bow. We knew we were in for an amazing adventure.”

MOON PHASES

July 6 1st Quarter

July 13 Full Moon

July 20

3rd Quarter

July 28 New Moon

SUNRISE SUNRISE JULY OCT 1 1 JULY OCT 3131

5:25 5:32 amam 5:32 5:34 amam

SUNSET SUNSET JULY OCT 1 1 JULY OCT 3131

6:09 5:33 pmpm 6:06pm 5:19 pm

SURFING COSTA RICA

SPONSORED BY: CLICK FOR YOUR NEXT ADVENTURE

Day

JULY TIDE CHART High

Low

High

Low

High

Fri 01

04:25 8.20 ft

10:18 1.57 ft

16:30 8.57 ft

22:43 0.65 ft

Sat 02

05:04 8.27 ft

10:57 1.54 ft

17:09 8.44 ft

23:20 0.74 ft

Sun 03

05:42 8.29 ft

11:38 1.55 ft

17:49 8.25 ft

23:57 0.89 ft

Mon 04

06:21 8.28 ft

12:19 1.59 ft

18:30 8.01 ft

Tue 05

00:35 1.07 ft

07:01 8.26 ft

13:03 1.63 ft

19:13 7.75 ft

Wed 06

01:15 1.27 ft

07:42 8.25 ft

13:49 1.66 ft

19:59 7.52 ft

Thu 07

01:59 1.44 ft

08:28 8.28 ft

14:40 1.65 ft

20:51 7.36 ft

Fri 08

02:48 1.56 ft

09:18 8.36 ft

15:35 1.56 ft

21:48 7.30 ft

Sat 09

03:42 1.60 ft

10:14 8.51 ft

16:34 1.36 ft

22:49 7.40 ft

Sun 10

04:42 1.54 ft

11:13 8.74 ft

17:34 1.05 ft

23:51 7.68 ft

Mon 11

05:44 1.34 ft

12:13 9.05 ft

18:34 0.63 ft

Tue 12

00:52 8.11 ft

06:46 1.03 ft

13:11 9.41 ft

19:32 0.17 ft

Wed 13

01:50 8.63 ft

07:47 0.65 ft

14:09 9.74 ft

20:27 −0.26 ft

Thu 14

02:46 9.14 ft

08:45 0.29 ft

15:03 9.97 ft

21:19 −0.59 ft

Fri 15

03:39 9.57 ft

09:40 0.03 ft

15:57 10.06 ft

22:11 −0.75 ft

Sat 16

04:31 9.85 ft

10:34 −0.08 ft

16:49 9.96 ft

23:01 −0.71 ft

Sun 17

05:22 9.94 ft

11:28 −0.01 ft

17:41 9.67 ft

23:50 −0.46 ft

Mon 18

06:13 9.82 ft

12:21 0.23 ft

18:32 9.21 ft

Tue 19

00:40 −0.04 ft

07:04 9.54 ft

13:14 0.60 ft

19:25 8.65 ft

Wed 20

01:30 0.51 ft

07:57 9.14 ft

14:09 1.02 ft

20:21 8.06 ft

Thu 21

02:22 1.10 ft

08:51 8.70 ft

15:07 1.43 ft

21:19 7.53 ft

Fri 22

03:17 1.67 ft

09:47 8.30 ft

16:07 1.73 ft

22:21 7.15 ft

Sat 23

04:15 2.12 ft

10:44 8.01 ft

17:09 1.86 ft

23:24 6.98 ft

Sun 24

05:16 2.38 ft

11:42 7.88 ft

18:08 1.83 ft

Mon 25

00:24 7.01 ft

06:15 2.45 ft

12:35 7.89 ft

19:01 1.65 ft

Tue 26

01:17 7.21 ft

07:09 2.34 ft

13:25 8.03 ft

19:48 1.39 ft

Wed 27

02:04 7.51 ft

07:57 2.12 ft

14:10 8.23 ft

20:29 1.10 ft

Thu 28

02:47 7.84 ft

08:40 1.83 ft

14:52 8.44 ft

21:07 0.83 ft

Fri 29

03:26 8.17 ft

09:20 1.54 ft

15:31 8.60 ft

21:44 0.62 ft

Sat 30

04:03 8.45 ft

09:58 1.28 ft

16:10 8.69 ft

22:19 0.50 ft

Sun 31

04:39 8.66 ft

10:36 1.08 ft

16:47 8.68 ft

22:53 0.48 ft

2022: Over 2.4 million

worldwide readers! Click on the cover to go to that edition

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What Is the Cost of Living in Costa Rica? Sponsored Content

e will get to the nuts and bolts of what it costs to live in Costa Rica in just a minute…. But maybe the real question should be…

some extra stress or less time spent with loved ones.

REAL ESTATE FEATURE

Have you ever considered the Opportunity Cost of not living in a beautiful and stress-free Where you are living right now is definitely country like Costa Rica. All the long hours working and commuting take their toll and where you have figured out how to earn eventually you pay the price. money and amass enough of a nest egg to be able to think about buying a property and You should consider the idea that all the moving to Costa Rica in the first place. But you have more than likely had to make certain sacrifice you have made to get where you are in life also has a huge cost on your life and sacrifices along the way in order to become all the loved ones around you. Not to be a successful in your business or career. Maybe

‘What is the Cost of NOT Living in Costa Rica?'

doomsayer and certainly not to belittle all the wonderful things that you have been able to accomplish up till now. But the real cost of life is not being able to enjoy the fruits of your labors until it is too late… But enough of that - You came to find out what the real cost of living is in Costa Rica. Since we are Realtors, we will assume you are not renting and will buy or have already bought a property so rental costs are not part of this discussion.

empty Lot, an average Condo and a larger Luxury Home. Your costs will vary but this gives you good starting point for analyzing your specific property or might be a good tool to help you analyze a potential purchase. Click to discover: • Living Costs • Food • Transportation • Health • Entertainment and Activities • Summary

Property Tax and Carrying Costs The first biggie that a property owner thinks about is Property Tax. Compared to many other areas in North America and around the world, Costa Rica’s property tax of .25% of assessed value is extremely low. As a rule of thumb for every $100,000 of assessed value you pay $250 per year in Property Tax. This is the same across the board with the exception of luxury properties and some beach front property. Below are examples of the basic carrying costs of owning a property in Costa Rica, broken down between an

(506) 2672-4100 Office

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PURA VIDA / LIVING CR

Ayurvedic Medicine

Three Energies, Five Elements by Laura Méndez

WELLNESS

Energy is required to create movement ollowing last month’s introductory Howler article on this topic, today we will continue so that fluids and nutrients get to the cells, enabling the body to function. Energy is also learning more about Ayurvedic medicine. required to metabolize the nutrients in the cells, and is called for to lubricate and maintain It is said that in order to achieve all the structure of the cell. Those energies are: four pillars of light, a person must have a • Vata — the energy of movement healthy body, mind, prana (vital energy), and • Pitta — the energy of digestion or consciousness. These can be achieved by metabolism applying Ayurvedic principles in your daily life. • Kapha — the energy of lubrication and structure Ayurveda is an inherent healing system that includes: panchakarma (cleansing), All people have the qualities of vata, pitta rejuvenation, herbs, and a proper diet and and kapha. But usually one is primary, one lifestyle regimen. secondary and the third least prominent. Ayurveda identifies three basic types of The cause of disease in Ayurveda is viewed energy, or functional principles, that are as a lack of proper cellular function due to present in everything and in every body. These principles can be related to the basic biology of an excess or deficiency of vata, pitta or kapha. Disease can also be caused by the presence of the body: vata, pitta and kapha. toxins.

Your constitution and Its inner balance Ayurveda places great importance on prevention and encourages the maintenance of health through balance in one’s life, right thinking, diet, lifestyle and the use of herbs.

Pitta, expressing as the body’s metabolic system is made up of fire and water. It governs digestion, absorption, assimilation, nutrition, metabolism and body temperature. In balance, pitta promotes understanding and intelligence. Out of balance, pitta arouses anger, hatred and jealousy.

Examples of factors that disturb this balance are one’s emotional state, diet and food choices, Kapha, as the energy that forms the body’s seasons and weather, physical trauma, work, structure — bones, muscles, tendons — provides and family relationships. the “glue” that holds the cells together, formed from earth and water. Kapha supplies the water Balance is the natural order; imbalance is for all bodily parts and systems. It lubricates disorder. Health is order; disease is disorder. joints, moisturizes the skin and maintains Makes sense, right? So, when one understands immunity. In balance, kapha is expressed as the nature and structure of disorder, one can re- love, calmness and forgiveness. Out of balance, establish order. it leads to attachment, greed and envy. According to Ayurvedic philosophy the entire cosmos is an interplay of the energies of the five great elements — space, air, fire, water and earth. Vata, pitta and kapha are combinations of these five elements that manifest as patterns present in all creation. Vata, the subtle energy associated with movement, is composed of space and air. It governs breathing, blinking, muscle and tissue movement, pulsation of the heart, and all movements in the cytoplasm and cell membranes. In balance, vata promotes creativity and flexibility. Out of balance, vata produces fear and anxiety.

Do you remember, from taking the quiz in our last article, what your main dosha is? If you need to refresh your memory, or haven’t taken the quiz yet, be sure to answer the questions before next month’s follow-up article. Find me in the August issue of Howler to tell you more about how to understand your primary dosha and how to keep it balanced!

Balance is the natural order; imbalance is disorder.

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REAL ESTATE

A Gem Suited for a O

ne of the joys of traveling to Costa Rica is meeting people and seeing new places. Last weekend Lana and I had the pleasure of touring with Rafael, caretaker at large, the Hacienda Las Colinas. This is a green jewel, located in the hills of the Central Pacific of Costa Rica, in a beautiful place with 23 gentle hills, surrounded by flourishing tropical trees.

The entire geographical structure of the fa is ideal for the construction of more than 23 luxury haciendas for each of its hills, where ea house would have its own view of the mounta and the Central Pacific valley at different poin

Rafael proudly pointing out his daily view.

The farm measures a total of 112 hectares o 276 acres of many of which include incredible views. Own a luxurious estate or develop 23 amazing properties for an amazingly price of $5,600,000 just off a main highway near San J airport and even nearer to Jaco beach. Happy show you myself but better yet, I'll ask Rafael

Its location is quite special, large, and hidden from the crowd. It is a small private world with the majestic views of the mountains of the CARARA National Park, famous for its beauty and rich tropical flora and fauna of the Central Pacific of Costa Rica.

The property's climate is very cool, with a constant breeze from the mountains.

This property is located on the way to Jaco beach, Manuel Antonio and the South of Costa Rica, just 800 meters off the main Costanera highway, and just 45 minutes from San Jose International airport.

WWW.INLOVEWITHCOSTARICA.COM Rock Patterson Coordinator

rock@inlovewithcostarica.com US Phone 407-535-9939

Lana Taal

Real Estate Agent

Monarch

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Jose y to l!!!

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ARTS CULTURE ENTERTAINMENT

Atenas

YOUTUBE

a New Town Sign

Story and photos by Mary Martin Mason

or several years, the talk of the town of Atenas has been an ambitious overhaul of the historic park in the center of the town. The idea was spearheaded by Rafael Salazar Senior and his friend Antonio Castro seven years ago. They convinced the city planners to revamp the park to create a trademark to attract tourists and reflect the pride of citizens.

URBAN TOURISM

Early efforts included creating a central covered stage with seating. Unhealthy trees were replaced. A new well was dug to water the plants, an effort that entailed closing the park for months. As residents returned to enjoy the space, rumors abounded about one corner of the park. Late at night and throughout the day, trucks arrived with workmen to work in an area that was hidden behind a fence. Finally, on April 30, 2022, the barrier was removed to reveal the town’s name spelled out in colorful letters.

While many Central and South American cities and towns have constructed similar markers, this version artistically veers from the norm. The designers opted for smallerthan-usual letters that sit atop a pedestal, inscribed with the hallmark of Atenas: Mejor Clima del Mundo. Mention Atenas and invariably someone will say, “That is the town with the best climate in the world.” Erroneously credited to a National Geographic article that never existed, the catchphrase came from a marketing committee who, over 30 years ago, capitalized on the pleasant weather that has historically attracted visitors. Leandro Vega Muñoz, as artistic director, enlisted a group of young Atenas graphic artists, mostly graduates of the University of Costa Rica. Under his guidance, each letter portrays the town’s history and traditions, including some surprises. So popular is the signage that people await their turn for photo ops, most discussing the content inside the various letters. On the “T,” the town saint and most colorful character, Carmelina, stands by her beloved San Rafael Catholic Church, where she visits daily in her barefooted pilgrimage from her hut.

One of the “As” depicts the Boyero Monument, a tribute to the origin of the town that was once a rural rest stop for oxcarts laden with coffee, en route from the mountains into San José. The “N” reflects the weekly feria and Zopilota, a rock named and famed for its vista of the valley below. A second “A” shows the trestle bridge with a train atop, a throwback to the days before rust and time took over this landmark. Coffee plants and cows decorate the “S.” Local historic buildings on the “E” include El Colegio Viejo, the Escuela Central de Atenas, and the Municipalidad. A sun, designed by Muñoz, perches above those two letters. According to Rafa Salazar Senior, the project is only half completed. One idea being explored is to construct an updated playground. Whatever future additions may be made to El Parque de Atenas, the new signage perfectly captures the essence of the town.

Each letter portrays the town’s history and traditions, including some surprises.

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ARTS CULTURE ENTERTAINMENT

Jean Montanaro Night sky in Cedros Island in Puntarenas That night we experienced the bioluminescence.

ARTIST SPOTLIGHT

Click to follow Jean on Instagram: Instagram @el_montanaro

Minding Your Money and Your Wellness in 2020

REAL ESTATE

Selling Your Home? Sponsored Content

Coldwell Banker Costa Rica has 11 (soon 12) offices throughout Costa Rica. When any of our offices publish a listing on their website, it populates to all Coldwell Banker Costa Rica websites plus the main Coldwell Banker Costa Rica website and the U.S. Coldwell Banker site/International. Additionally the main website is syndicated with several networks.

In U.S. (949) 344-1986 Toll free 1-877-589-0539 linda@coldwellbankercr.com www.coldwellbankercr.com

Your property will be shown/exposed globally. The main site is viewed by more than 20 million unique visitors each year. The listings and our brand are featured in global media: Wall Street Journal, ABC, NBC, and others.

Why the Northwest Pacific Focusing on the Northwest Pacific areas of Playas Del Coco, Playa Ocotal, Playa Hermosa and Playa Panama, Coldwell Banker Coast to Coast properties offers the most varied property inventory and at reasonable prices, compared to other beach communities in Costa Rica. We do have access to properties throughout Costa Rica with Coldwell Banker offices in every major city and beach community but have found our areas to offer the most services and conveniences; 30 minutes from the International Airport in Liberia, medical/dental services, multiple markets and banks, local and international restaurants, car services, hardware stores, clothing and souvenir shops and a beautiful Coco Bay Beachfront Park.

The Park offers a calm beach for kayaking, paddle boarding, swimming or strolling along the paved pathways. Sitting on the park benches or your own beach chair, you could find yourself watching a basketball or volleyball game or enjoying a street vendor meal prepared in front of you. There are plenty of artists offering beautifully made local pots, Costa Rica wood specialties and musical talent wandering down the paths. Coco/Hermosa/Ocotal/Panama beaches are calm – not for surfing but you are able to enjoy many other aquatic activities without fighting the waves.

Considering selling your Costa Rica Property? Professional Representation vs. For Sale By Owner. Buyers, especially foreigners, considering purchase/investing in property in Costa Rica feel confident when using a broker/agent from a Costa Rica Coldwell Banker office. The brand/name attracts buyers and gives them confidence in pursuing and completing a property purchase. Our experienced agents/ brokers/managers provide crucial services when representing sellers: negotiating the best price, reviewing purchase and sale agreements presented by outside companies/agents and drafting counter offers that best protect our sellers. It is worth the time to complete the form included and we will have one of our brokers/ agents communicate with you to review options for selling your property.

Area of Costa Rica? The weather in the Northwest Pacific is the mildest of all beach communities in Costa Rica. The rainy season does not bring the torrential rain most other areas experience and we DON’T have hurricanes!

Costa Rica is often referred to as a “Safe Haven” – with no military and funds directed toward medical care and their people, a Democracy protected by the U.S. Monroe Doctrine and most important, the people “Ticos” are friendly and welcome foreigners to visit or live in their beautiful country. The people and the language are traditionally driven with a most friendly basis: “Con Mucho Gusto”, Con Permisso”, “Muchismo Gracias”.......Pura Vida.

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CR BIZ

How Does Concession Prop Differ From Titled Property by Rick Philps

hat are the differences between registered title properties and concession leasehold properties in Costa Rica? This outlines the key distinctions and considerations, particularly for foreign ownership. Registered title properties

DOING BUSINESS RIGHT

Most properties in Costa Rica have an independently registered property title in the National Registry. Each such property comes with a registered survey plan indicating the property size, boundaries and location. The survey plan number is annotated on the registered property title. Together, they provide a complete picture of any given property, with all liens, mortgages and annotations of easements, or other restrictions. The Costa Rica government guaranties the property title to be correct as it is registered, except in the case of fraud. A registered title property can be freely transferred between adult individuals or companies that are registered in the National Registry. Costa Rica lawyers and notaries perform the legal due diligence to establish the state of any given registered titled property. There are no title insurance companies or title insurance offered in Costa Rica.

Concession leasehold properties In 1977, the Maritime Zone Law was passed providing for the creation of concession properties in beachfront areas of the country. If a property was a registered titled property to the public zone (50 meters inland from the high tide line), prior to the passage of the Maritime Zone Law, it remains as such and can be freely transferred in the same manner as has been previously discussed. The concession property provisions provide for leasing of land from the government that equates with the next 150 meters inland from the 50-meter public zone line previously described, where no registered property title exists for the property. Concessions are only granted in those beachfront areas where the local municipality has adopted a municipal zoning plan, providing for the existence of such concessions for touristic-oriented, commercial or residential use, as is recognized by the Costa Rica Tourism Institute (ICT). The municipality is charged with the administering of such concessions granted by the government. The normal concession lease granted is for a 20-year period. Annual payments, which are similar to municipal property taxes, must be paid to the municipality in order to keep the concession lease current. Concession properties are likewise registered in the National Registry with a registered survey plan.

perty y?

Foreigners must have five years of legal residency status in Costa Rica prior to acquiring a majority interest in a concession property.

Restrictions on foreigners acquiring a concession property Interest

Foreigner inheritance of a concession property interest

Foreigners must have five years of legal residency status in Costa Rica prior to acquiring a majority interest in a concession property. If a foreigner wishes to acquire such an interest prior to having five years of residency status, a trust may be created where a Costa Rican citizen holds a 51% interest in the concession property while the foreigner’s five-year residency requirement period is being established. Following the establishment of five years of residency, the concession interest held in trust may be transferred to the foreigner in its entirety.

An interesting consideration for foreigners is the testamentary disposition of such concession interests. Inheriting parties must also meet the five-year residency rule, in order to acquire the entire concession property lease interest following probate. Alternatively, they would have to establish a trust-holding relationship, as was previously described, until the residency requirement was met. For more information and answers to your questions on diverse legal topics, visit Costa Rica Canada Law: www.costaricacanadalaw. com

Considering Costa Rica

Avoid the

and go straight to the source.

For accurate information concerning moving and living here, consult with someone who has 30+ years of Canadian and Costa Rican legal credentials and experience.

Legal Due Diligence Seminars LIC. RICK PHILPS, COSTA RICA LAWYER

www.costaricacanadalaw.com Email: rick@costaricacanadalaw.com

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New Laws Provide Second Chan for Corporations Being Dissolv or Already Dissolv

n 2017, the Law 9428: Tax over legal entities, came into force in Costa Rican legislation. Corporations that did not pay the corporate tax for three consecutive years or more were dissolved by the CR tax office. Because of the detrimental consequences of these corporate dissolutions, this year, the CR Congress, "Asamblea Legislativa," approved two laws that give another chance to corporations in the process of being dissolved or already dissolved for not paying corporate taxes per Law 9428. These are the new laws: Law 10220: Amendment of the Transitory II of Law 9428, Corporate Tax, of March 21, 2017

LEGALEASE

Law 10255: Re-registration of dissolved corporations

It also establishes that in those cases where the corporation is dissolved, the CR tax office will be able to continue recovering any outstanding amounts by the lack of payment of the corporate tax. Furthermore, the last registered corporate owners will be jointly and severally liable for the non-payment of the corporate taxes. To proceed with the cease of dissolution, the corporate taxes owed from 2016 until 2021 must be paid in full no later than December 15, 2022. The shareholders' formal request must be signed by at least 51% of the corporation's capital stock through the publication of an "edicto" in the official legal newspaper La Gaceta, and afterward with the formal execution of the public deed requesting the cease of dissolution. The deadline to submit the request before the National Registry is January 15, 2023.

Law 10220 — Cease of dissolution of corporations or legal entities

Law 10255 — Re-registration of dissolved corporations or legal entities

This amendment to Transitory II of Law 9428 will allow the companies, the subsidiaries of foreign corporations or their representatives, and the individual companies with limited responsibility, to cease dissolution by paying any outstanding corporate taxes, per former Law 9024 Corporate Tax, between 2016 and 2021, without penalties or interests.

Its primary objective is to allow corporations that were already dissolved — by non-payment of the corporate tax per Law 9428, or their legal term expired — to be re-registered before the National Registry. To re-register a corporation, any outstanding corporate tax, penalty fees, sanctions and related interests must be paid in full, and the legal representative must proceed with the formal request.

nce ved ved by Ivan Granados

Per sections 2, 5, and 6, the corporations can request to be re-registered at the National Registry if they comply with all the requirements, and the submission is within no more than three years from the date the corporation was legally dissolved. This law adds section 7 bis to Law 9428. Also, this law has a "second transitory" that allows for the corporations dissolved up to five years before the enactment of Law 10255 to submit the re-registration request before the National Registry as an extraordinary term for the corporations already dissolved. An attorney shall validate these terms according to the National Registry's available information to avoid any problem submitting the formal request. The government shall issue the regulation of this law within the following three months, which will allow the application of this law and the precise rules to be followed.

When the corporation gets reregistered, this must comply with the Mandatory Corporate Ownership Disclosure before the Central Bank of Costa Rica, and register those shareholders with substantial participation. According to Law 9416 for a Better Fight Against Fiscal Fraud, this must be done in a term no longer than two months from its reregistration. If the corporation does not comply with this, the corporation will be shown as omitted according to this disposition.

Click for the comparison chart concerning both laws:

Corporations that did not pay the corporate tax for three consecutive years or more were dissolved by the CR tax office.

HM HOWLER MAGAZINE | 29

CR BIZ

Summer Vacation Ga Fun for Kids, Happy for You, Healthy for Your Business by Joanna Blanco

Welcome, July!

ids start their long summer vacations, likely feeling happy and free with the prospect of no school for six to eight weeks. But most business-owner parents will not have the same amount of vacation time. So that gives us two priorities for the school break: keep our business going and keep our kids busy. Here are some ideas that can help make sure your kids stay active, healthy, and happy.

ENTREPRENEUR CR

1. Summer camps These are great solutions for parents with full-time jobs, no space in their office, or young kids that demand a lot of attention. There may be a variety of choices around your home area. Check out each place carefully, especially regarding safety. Try to find others who have sent their kids to the summer camps you have in mind. Ask for recommendations and answers to all your questions to make sure it’s the right place for your kids. 2. Create a small group and hire a teacher Some teachers stay in the area for the summer and work as babysitters. If you have enough space in your home, consider inviting one or two of your kids' friends to create a

small group — you can call it “home summer camp.” The teacher you hire can prepare an excellent schedule of fun activities to keep the kids busy. It’s important to negotiate a reasonable rate for the group size and number of hours. 3. Create a schedule for your kids If you can keep your kids at home while you work, it’s advisable to prepare a schedule of what they can and cannot do at certain times of day. Kids today have a lot of access to electronics and the internet. So, as a precaution against any misuse of electronics and internet access, set the rules: when they are allowed to use electronic devices and for how long at a time. It’s important to actually come up with a list of activities for your kids that are great non-electronic alternatives. Let me suggest some ideas: • Sport classes • Art classes • Cooking classes • Reading • Math practice • Summer journal writing • Science experiments • Play dates • Go around the world — pick different countries to learn about

ame Plan

Drinking coffee can have a positive effect on your cognitive functions, because it is rich in antioxidants.

As a business owner, I need to continue with my work responsibilities. However, during the summer, I like to give myself extra time to be with my kid. That is why I follow these few steps: 1. Every Sunday, I prepare my schedule for the week ahead. 2. Start work earlier each day — at least 30 minutes — to advance essential tasks. 3. Confirm all client visits or calls during times when my kid is at summer camp or attending a class. 4. Do grocery shopping for the next two weeks. 5. Cook for more than one meal at a time — enough for today and tomorrow, or freezer portions. Get my kid involved in the cooking. 6. Don't skip my regular physical activity. I schedule it for early morning before my kid wakes up, while she is at camp or in a class, or when we can do it together. 7. Have time to relax and have fun with my kid. It’s vacation time, and I want to enjoy it too! I am pleased to share these links to help you plan a fun summer for your kids: Smart Summer Activities For Kids | POPSUGAR Family Summer Bucket List For Kids | POPSUGAR Family Summer Crafts for Kids | Parents The Best Nature Crafts for Kids | Martha Stewart

Remember to make sure your own schedule includes “have fun!” If you are looking for professional guidance, you can contact me at any time. Howler readers can receive a free consultation. joannablanco@vivesattva.com and follow me on Instagram and Facebook

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Costa Rica Real Escapes

Building and Living the Dream from Italy to Costa Rica by Turner Mojica Photos courtesy of Graziella and Angelo Martini Girasol circa 1995

Now It's Time for a New Chapter

irst, you should know this is no ordinary opportunity for anyone looking to buy a property. To understand and appreciate just how special it is, even sight unseen, is to know the story I’m about to tell. It’s about a dream that came true for one remarkable couple, and could come true again for someone else.

PROPERTY SPOTLIGHT

Girasol circa 1995

Gasisol today

In the early ‘90s, Graziella Martini and her husband, Angelo, left the canals of Venice, Italy and moved to the rivers and estuaries of Costa Rica. Tamarindo was different back then. There was only one pay phone in town. Often people relied on a single water truck for fresh water. Services were scarce and electricity was bare, but those who came, came for a reason: to escape. A real escape. Many who ventured along the gravel roads that kicked up dust clouds during the dry season — and washed out by thunderclouds during the rainy season — found their own version of paradise at the end of their journey. It’s around the same time Howler Magazine was created as a two-page community newsletter. I met Graziella Martini and Angelo almost 10 years ago, shortly after the main roads that led to Tamarindo were finally paved. It was two years after an almost 15year stay in Italy and I was delighted to finally speak Italian again. And this was my introduction to the dream that Graziella and Angelo had built and were living — Girasol Boutique Hotel Tamarindo, about 10 minutes from downtown Tamarindo. I could finally eat well again, as guests were invited on occasion to a fullblown Italian lunch at the main house where the couple lived. Graziella was a natural culinary artist while Angelo was a boisterous entertainer.

Guests were invited on occasion to a full-blown Italian lunch at the main house.

Costa Rica Real Escapes

I stayed in room number 3 from the nine rooms offered. I had everything I needed. It was a piece of Italy in the jungle, and the business was run that way. Angelo and I became friends and would show photos and tell stories in an Italian/ Spanish mix all his own. Graziella would laugh, and the banter back and forth showed close to 40 years of marriage and a sincere love for one another. Our friendship blossomed into a deep friendship, like a family. Over the 10-year period that I would stay at their hotel, I could always count on Angelo and Graziella. I had my first wedding there, my divorce papers were delivered there, and my son was conceived there. I also wrote my second book there. When I found out why they wanted to sell their business, the answer was simple: After more than 20 years they wanted to retire and buy a condo. Graziella in particular wanted a yellow Camaro. If I had the $650k, I would have bought the hotel right away. But my life is different now. It’s for someone else looking to invest in a functional business near the beach with an opportunity to build up or bulldoze everything and start over. It makes no difference to them.

PROPERTY SPOTLIGHT

Recently, when I found out that Angelo died, my heart fell out of my chest. Gone was his laughter, Marlboro Lights, cans of Pilsen and his gentle loving demeanor. He was like a godfather to me. Now it’s time for the next generation to carry on and build their own dream on top of the foundation of an Italian dream and decades of marriage.

COSTA RICA

REALESCAPES HOMEPAGE

Girasol aerial view

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Costa Rica Real Escapes

Two Condos for Sale in the Quaint town of Matapalo, Guanacaste Perfect for Retirement, Families, or Rental Investment

PROPERTY SPOTLIGHT