Howler Costa Rica March 2023

ffordable Luxury

2022: 267,472 Translations

Spanish 84,054 German 60,935

Italian 46,949 Portuguese 37,628

Hebrew 36,135 French 1,033

Learning the

Local Language

Over the past couple of years, Costa Rica has had a large increase in the number of people moving here from around the world. The ability to work remotely has fueled this influx into what many refer to as “paradise.”

In just one community where I used to live, there are medical professionals, lawyers, computer specialists, and many other specialists working remotely. This ability to work from anywhere was made possible due to the COVID era. Companies have found that in some cases, productivity increases while costs of maintaining a workspace in physical offices decrease. Having great WiFi is a basic need to function and work remotely. Costa Rica has made it possible for those workers to get residency as digital nomads.

by John Quam

Many families have moved here with children and are taking the opportunity to educate their young ones bilingually. In just the region of Tamarindo, I can count at least 10 private schools that cater to the expat communities and give scholarships to local children as well.

These children are so lucky to be able to learn from here. Imagine how rounded they will be as they face challenges when venturing out into the world.

In the United States, we were not really encouraged to learn another language. As I look back upon my education, we were required to take a language but it was not an important part of our education. Of course, Spanish was the language we were most encouraged to learn by our teachers. Well, I attended classes and learned some

Spanish, but lost what I learned because there was no encouragement to practice. I learned how to get to Taco Bell and sing La Cucaracha.

to read an English article and then read it again in Spanish. But getting out in the community and talking with the locals is the best way to learn.

I am envious of the opportunity that expat children have in Costa Rica. I tell them how beneficial it is to learn Spanish, and even other languages from their friends representing the many different countries here.

It is very difficult to learn a new language as you get older. Many distractions encompassing our daily lives often get in the way. I regret that I did not apply myself more in my education. I have learned Spanish. I do understand what is being said to me, but my ability to respond is limited to words, not sentences.

I have been studying and learning more each week. My friends have noticed the difference in my communication. Yes, it is difficult, but very rewarding to be able to communicate in the local language. It is also respectful to the people of our host nation.

At the Howler we have many online articles incorporating lessons in Spanish that you can read and learn from. In fact, our website translates into Spanish and many other languages. A great exercise is

I encourage everyone to learn a couple of Spanish words per day and use them in their daily life. Don’t be embarrassed that you are saying them wrong. The locals will correct you and this will help you to learn and create a memory of those words.

Share with us what has worked best for you to learn Spanish.

John B. Quam

I am envious of the opportunity that expat children have in Costa Rica.

HOWLER

Ahoy, me hearties! Howler has some treasured tales to tell in our March issue. We can’t guarantee any of them are completely true — at least not the pirate parts — but they do have one reality in common. The setting is Costa Rica’s remotest and most mysterious frontier, Cocos Island. So avast ye and all hand hoy! Prepare to be intrigued by the legends and lore behind the tiny island’s allure for relentless treasure hunters during the past two centuries.

We also take a fascinating look at some dazzling real life treasures that are much more accessible today, even if not readily visible. Explore “What Lies Beneath: Gemstones of Costa Rica” in our Travel & Adventure section, where we also feature a delightful collection of monkey photos.

For expats concerned about a possible or confirmed dementia diagnosis — their own or a loved one’s — we feature comprehensive information about options for care in Costa Rica, along with resources for education and support.

FEATURED CONTRIBUTOR

Katya De Luisa is considered to be one of Costa Rica's early expat pioneers, having resided here since 1980. She is an artist, author, and freelance writer whose articles focus on healthy aging and dementia.

As a dementia educator and caregiver coach, she provides information and training centered on holistic approaches to eldercare. Her book, "Journey Through the Infinite Mind," … the science and spirituality of dementia, has been published in both English and Spanish and is a forerunner of its kind.

Katya is presently the coordinator of the volunteer Dementia Education Initiative for Rural Costa Rica. This project offers dementia information and community resource networking in Spanish for local families and English for expats in outlying areas of the Central Valley where she resides. Together with Susana Raine, the coordinator in the Southern Zone, there are several talks and workshops scheduled for Uvita and Dominical in March and April and Palmar Norte in May. Contact Katya for more information: kdeluisa@yahoo. com

WRITERS

Sylvia Barreto Benites. Writer, teacher, tutor and founding director of IREN Renaissance Institute, a Costa Rican nonprofit organization focused on innovative learning solutions for children and adults.

Terry Carlile. Served as a U. S. Navy journalist for eight years, and is also a workshop trainer and keynote speaker.

Photo cover is a sketch of the Mary Dear off Playas del Coco (so the legend goes).

Ivan Granados. Managing Partner at GM Attorneys, specializing in real estate and corporate law. igranados@gmattorneyscr.com

Jessie Rowan. Multimedia journalist and photographer originally from California. Former Pulitzer Center on Crisis Reporting grantee and global health reporter. Passion for surfing and traveling.

Captain Paul Watson. Globally renowned ocean conservationist and environmental activist, advancing marine ecosystem protection initiatives through the new Captain Paul Watson Foundation. Cofounder of the Greenpeace Foundation and founder of the Sea Shepherd Conservation Society.

PHOTOGRAPHERS

Fred Lipsky. Retired New York police officer, now enjoying kayak fishing and nature photography adventures in Costa Rica.

Anki Forsberg. Lives part of the year in his native Sweden and part of the year in Los Suenos, Costa Rica, enjoying pura vida, photographing wildlife, fishing and golfing.

• Artesano Architect and Design

• Blue River Resort and Adventures

• Bookstore of the Waves

• Force One Security

• GM Attorney

• Hidden Garden Art Gallery

• Horizon Pacific Rental Property

• Grupo Tropigala S.A.

• Jardin La Torre - a retirement community

• Liberty Express

• Mar Vista

• Odry's Massage

• Palmex

• Tres Amigos Realty Group

• The Coast

PUBLISHER / EDITOR-in-CHIEF

John B. Quam

executive director - Terry Carlile

account executive

Mary Fernández

Editorial Staff

Debbie Bride - Editorial Coordinator

Laurie Quam - Copy Editor

HOWLER (™) 2017

Cont act

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.

Copyright © 2023

The Howler Gold Coast CR S.A

Copyright © 2023 Howler Media Holding, Inc. Panama

The Howler Gold Coast CR S.A.

Ced. Juridica: 3-101-725213

HOWLER (TM)2021

UP FRONT: The Lost Treasure of Lima Editorial: Learning the Local Language

Q Costa Rica: News Updates

TRAVEL & ADVENTURE

• Monkeying Around

• The FlameColored Tanager

• Blue River Adventures

PURA VIDA

• Helping Ticos Understand the Gringo Mindset

• The Expat Dementia Dilemma in Costa Rica

• Aquatic Apes

• Spanish: Let's Dine Out

REAL ESTATE

• Tres Amigos Real Estate

• Grupo Tropigala

• Everyday is Like a Vacation

• Jardin La Torre - a retirement community

CR SURF

• Tide Chart, Moon, Sun

• The Endless Summer Lifestyle

• Tamarindo International Film Festival

go directly to those pages.

ARTS, CULTURE & ENTERTAINMENT

• What Lies Beneath

• Indigenous Cultures in Focus

• Artist Spotlights: - Donaldo Voelker

CR BUSINESS

• Update: Tax Declaration of Inactive Corporations

• More Legal Ease Articles

Schedule

Lifestyle

International Surf

Cocos Island Keeps Many Secrets The Lost Treasure

by Howler Staff

Photos: public domain

Tales of pirates and treasures have tickled the imaginations of millions. There’s something magical about the concept of brave and bold renegade pirates, driven by fortune and fame, setting out to capture, plunder and hide their bounty for future storytellers to fathom.

Thanks to popular musician Darin Talbot and the Pura Vida Show in Playa Flamingo, renewed interest in the mysterious legend of Isla del Coco — aka Cocos Island — has been inspired by his retelling of buried treasure quests. The show features a characterization of the pirate “Bloody Sword Benito.”

Many a tale has been told of this depicted scenario, focused on the belief that millions of dollars of treasure were seized and buried on the tiny island. Located 550 kilometers southwest of Costa Rica, it’s been part of the country since 1821, coinciding with the nation’s independence.

Which of these stories is legend, myth or real? The mystery continues today.

Robert Louis Stevenson's literary classic "Treasure Island" rocketed Cocos Island to fame. Author Michael Crichton was so enchanted by the island that it became the model for his famed "Jurassic Park" — Isla Nublar.

Lost 200 years ago

Though not originally a pirate stash, the colossal Treasure of Lima fell into pirate hands and has not been seen since. The Viceroy of Lima, Peru — on the edge of revolt in 1820 — sought to have the riches removed and transported to Mexico for safekeeping. British Captain William Thompson was entrusted to carry out this mission aboard his vessel, the Mary Dear.

Instead, Thompson and his crew yielded to temptation in a savage conversion to piracy. They cut the throats of the guards and companion priests before snatching the treasure for themselves and hiding it on Cocos Island. Before having a chance to go back and divvy up their shares, Thompson and his crew were captured by the Spanish. Reportedly all were tried and executed for piracy except Thompson and his first mate, Alexander Forbes. Their lives were spared in return for agreeing to lead their captors to the Cocos Island treasure site. But once on the island, the pair escaped and were never recaptured or seen again.

Or was that really their last sighting? Did Thompson and Forbes ever leave the island? It’s been rumored that they departed aboard a British whaling ship. Thompson landed in Newfoundland, while Forbes ultimately found business success in California.

Treasure of Lima

Map of Isla del Coco, drawn by Jose Maria Figueroa 1883

Captain Williams Thompson and wife. Williams was to transport the riches to Mexico for safekeeping, while traveling on the Mary Dear.

Likely depiction of "Bloody Sword Bonito?" who's nickname is the “Bloody Sword” or “Dom Pedro.” Bonito’s venture into piracy supposedly took place in 1814.

Below: Where is the treasure buried at Isla del Coco?

The Lima haul, said to be worth an estimated £160 million (about $209 million), consists of 12 chests. Within these chests are 500,000 gold coins, 16 to 18 pounds of gold dust, 11,000 silver ingots, solid gold religious statues, chests of jewels, hundreds of swords, thousands of diamonds and solid gold crowns. To the best of anyone’s knowledge, it remains undiscovered.

More treasure lore

Costa Rica’s lost treasure lore takes some twists and turns during an overlapping 19th-century time period, thanks to Benito Bonito, nicknamed the “Bloody Sword” or “Dom Pedro.” Bonito’s venture into piracy supposedly took place in1814, when he was captain of a small Spanish privateer. Next came his takeover of a

I'm Bloody Sword Bonito so my stories been told I've buried my treasure, statues and gold. The Isla del Coco where the prize awaits Many are searching so they anticipate.

Portuguese merchantman by murdering the captain. This was followed later by Bonito’s capture of an English slave ship called the Lightning. All crew members who refused to join him on this ship, renamed the Relampago, were murdered.

-TLC

The and "Treasure Park"

Rumor has it that on his deathbed, John Keating, supposedly a friend of Captain William Thompson, shared this inventory documenting the Lima Treasure contents:

• One chest containing altar trimmings of gold cloth with canopies, monstrances, chalices all coated with gemstones of up to 1,244 pieces

• One chest with 2 gold relic containers weighing 120 pounds, with 624 topaz, carnelians, emeralds and 12 diamonds

• One chest containing 3 relic containers of cast metal weighing 160 pounds, with 860 rubies,19 diamonds and other gemstones

• One chest containing 4,000 doubloons of Spanish Marked 8, 124 swords, 5,000 crowns of Mexican gold, 64 daggers, 120 shoulder belts and 28 round shield

• One chest containing 8 caskets of cedar wood and silver, with 3,840 cut stones, rings, offering plates and 4,265 uncut stones

• Seven chests with 22 candelabra in gold and silver, weighing 250 pounds and 164 rubies

• One 7-foot solid gold statue of the Virgin Mary with Baby Jesus, weighing 780 pounds, rolled on her gold chasuble, adorned with 1,684 jewels including 4-inch emeralds, 6-inch topazes and 7 crosses made of diamonds.

The legend and locale inspired "Treasure Island" and the "Jurassic Park" movie themes.

Artist sketch of the Mary Dear

Every thursday Night!

All you can eat buffet and unlimited wine and beer.

Why is it Important to Work with a Licensed Real Estate Agent and a Long Standing Real Estate Company?

How Do People Enjoy Life Here?

Buying Real Estate? The Basics

What our Reasons Why Love Living Here?

OR

What are our 99 Reasons Why We Living Here?

Can

Buy or Build?

Strong winds affect electricity and telecommunications services throughout the country

QCOSTARICA – The strong winds that have been experienced in the country this weekend are the cause of more than 3,600 averias (problems) in electricity and telecommunications services across the country.

Reports are of power failures, fallen trees and branches, cable lines damaged and interruptions in internet services in many areas.

The Instituto Costarricense de Electricidad (ICE), explained that, in its electricity coverage area, as of Sunday afternoon there are 3,642 affected clients, of which 2,748 have been recovered and 894 still pending.

The Chorotega region, followed by Brunca and Central regions are the most affected.

In addition, on Saturday night there was a failure in the transmission line that links the Cariblanco and San Miguel substations, without affecting customers, as a result of the redundancy with which the system operates.

Read more click here.

Get the latest national weather information here.

Bill seeks “loans sharks” are exposed to 10 years in prison

QCOSTARICA – A new bill seeks to penalize up to 10 years in prison for loan sharking (prestamos gota a gota in Spanish) and 12 years if the person is part of a criminal structure.

The bill is being promoted by Gilbert Jiménez, legislator for the Partido Liberacion Nacional (PLN), the party with the largest representation in the Legislative Assembly, 19 of the 57 legislative seats.

Jiménez said that this bill seeks to establish a legal framework that protects people from this type of abuse.

A loan shark is a person who –or an entity that – loans money at extremely high interest rates and often uses threats of violence to collect debts. The interest rates are generally well above an established legal rate, and often loan sharks are members of organized crime groups.

Dexchange rate to have “some stability”

in the coming months

QCOSTARICA – Miguel Cantillo, a professor at the School of Economics of the University of Costa Rica (UCR), who is also a specialist in this matter, foresees that the dollar exchange rate will have “some stability” in the coming months, despite the abrupt changes reflected in recent weeks.

According to Cantillo, several factors explain why the colon has gained more strength than had been predicted at the end of last year.

Among the various reasons, Cantillo points to direct foreign investment and the effect of the national premium on treasury bonds, which has fallen by around 20% since the middle of last year. This, coupled with a better fiscal situation, means that Costa Rica has improved its risk perspectives to invest. In addition to the above, the country offers interest of 9% on these bonds in short-term investments in Costa Rica and the United States, much higher than the 4.75% of US bonds.

Read more click here.

MOPT says “very difficult” to extend the RTV extension

QCOSTARICA – The Ministerio de Obras Públicas y Transportes (MOPT) sees it as very difficult to extend the extension that lagging vehicles have with the requirement of a vehocular technical review (RTV) as a result of the change of service provider.

The change has resulted in appointment saturation problems, especially in smaller stations, despite the extended hours the DEKRA company has implemented.

Since January 9, the RTV expired for vehicles exonerated whose plates end in 1, 2, and 3; on February 9 for those that end in 4, 5, and 6; and on March 9 for those with license plates 7, 8, and 9. April 9 is those that end in 0.

The problem is the backlog is such that available appointments are weeks away at some stations. Imagine yourself being the owner of a with license plates 7, 8 and 9 and being told that the first appointment is March 10 and onwards.

Changing stations can make a difference, not a major headache for those living in the greater metropolitan area. Not so much relief for those living in remote areas such as the southern zone or Guanacaste. Read more click here.

The Most Promising Trends in Mobile App Development for 2023

Applications are essential to our day-to-day existence. Apps are widely used by businesses to enhance customer experiences and internal processes. Over the last 10 years, there have been several improvements in app development that have resulted in a broad variety of new applications that have altered how consumers and companies go about their everyday business.

What Exactly is Mobile App Technology?

The term “mobile application technology” refers to a variety of frameworks, tools, parts, and libraries that are used to develop mobile apps. In today’s digitally sophisticated market, mobile app technology is essential for expanding your audience and generating a fortune. Growing applications enable organizations to expand their reach beyond what is possible with a standard website or antiquated desktop software.

Additionally, a mobile application developed with the aid of the appropriate technological stack or mobile app development services contributes to an increase in ROI and competitive advantage. Read more. CLICK

Bill to regulate Uber, DiDi and InDrive will be presented at the end of the month

A new attempt by the Executive Branch, this time under the Chaves administration, to regulate the different mobility platforms existing in the country will be reflected in a bill that will be presented to the Legislative Assembly in the last days of February.

The text, which is in the final stages of review, includes aspects such as the insurance of Uber, DiDi, and InDrive drivers as independent workers before Caja Costarricense de Seguro Social (CCSS), and the payment of tax charges, among others.

The Government’s intention is to create an environment of parity between the paid transport of people by taxis and mobility apps, the latter of which have been operating in the country illegally for approximately seven years.

Read more.

How beautiful Costa Rica looks from space

A view of our part of the world, and our place in it, from space. If only there were no borders, political lines, dividing us.

• Goverment “insisting” on the sale of the BCR

• Costa Rica’s US $160mn Circunvalación Norte

• The Secrets Of Traveling With Children

• Bill Seeks “Loans Sharks” Are Exposed To 10 Years In Prison

• How Does Climate Change Affect El Nino And La Nina Cycles?

• Government Denies Elimination Of Therapeutic Abortion

• Protocol

• Rodrigo Chaves: “They Threaten Me With Death Every Day”

• Bill To Regulate Uber, DiDi And InDrive Will Be Presented At The End Of The Month

Click anywhere to go to the webpage and stay updated on current news events with Q Costa Rica.

Considering Your Solutions: Grupo

Selling, buying, researching...contact us and experience

dreams:

Agriculture Development

Ocean Beachfront

Hotels & Houses Residential

Grupo Tropigala seeking investors/buyers of Five Beaches on 900 acres on a tropical island paradise in Costa Rica. Almost 7 kilometers of beach, power, water. Suitable for all inclusive, mid or high range development. Hour by ferry or utilize the large airfield on property. Hire our team to plan, develop and build your eco-concept.

Rock Patterson

15 years in Real estate in California, Florida and Costa Rica. 25 years in Healthcare Leadership.

Land near beach

Our Top left Casa Cielo Amazing designed house set of one of mountains José. Located privately community.

Considering Real Estate? Grupo Tropigala Team

Lana Taal

29 years in Real Estate. Extensive experience in business related to the area of commercial, tourism and agricultural projects in Costa Rica, Panama and Colombia.

COSTA RICA SURFIN G

MOON PHASES

MAR 7

Full Moon

MAR 14

3rd Quarter

MAR 21

New Moon

MAR 28

1st Quarter

Who is the Calypso King?

How many indigenous groups call CR home? What is a "blue zone" ?

Who helped settle Monteverde in 1951?

The Endless Summer Lifestyle

His effortless ease and relaxed style make for a true longboarder. Pair his surfing with his witty, laid-back humor and you get one of the world’s most famous surf pioneers — Robert August.

Growing up in Seal Beach, California, Robert was surrounded by waves from the very start. His father, Orral (Blackie) August, was an original California waterman and had Robert surfing by the age of 6. Robert later went on to become a successful contest surfer. He competed in various contests preceding an invite to surf in the prestigious Duke Kahanamoku Invitational.

Not just a pretty boy, class president and stylish surfer, Robert had a sharp mind to match. He attended Huntington Beach High School and was enrolled in all accelerated classes, planning to attend dental school. Then quickly after high school graduation, he was presented with the opportunity of a lifetime.

Together with filmmaker Bruce Brown and Mike Hynson, Robert set out to travel the globe in search of the perfect wave. Their quest would be turned into the famous film “The Endless Summer.” Robert was selected to be featured in the film over other more popular surfers at the time, not just because of his smooth surfing ability, but also his positive outlook on the importance of a healthy — sometimes crazy, but always fun — surfing lifestyle.

by Jessie Rowan

Originally published in August 2018 Photos: public domaine

Upon the film’s debut, “The Endless Summer” screened all over the United States and was recognized by Newsweek magazine as one of the best movies of 1964. This recognition allowed Robert to live out his own “Endless Summer” life.

At the same time, he helped put Costa Rica on the global surf map. Back in the early 1990s, Robert and Bruce Brown filmed “The Endless Summer II” at what are now considered some of Costa Rica’s most famous surf spots: Witch’s Rock, Ollie’s Point and Tamarindo.

Leaving his mark

The film’s popularity also opened up profitable business opportunities and has molded Robert August into the individual he is today: a shaper, business owner and surfing icon, but most importantly a father.

Since 2011, Robert has resided in Tamarindo, where he raises his daughter, Christine. She is carrying out the August family tradition as a strong and competitive surfer. Robert’s son, Sam August, is also a powerful surfer and former professional baseball player.

“My son played for the Houston Astros. I couldn’t believe that was my son when I would go to watch him pitch. I remember saying, ‘That's my little boy.’ He put his mind to baseball as I did with surfing.”

Upon moving to Tamarindo, Robert became a key representative of the Witch’s Rock Surf Camp. There, he teaches the history of surfing and does surfboard shaping seminars, while greatly influencing the surfing culture in and around the country.

Robert’s surfing achievements were recognized and honored at the International Surfboard Builders Hall of Fame in Huntington Beach, California, on Oct. 21, 2017.

Family first

That family is the central focus of Robert’s life is evident when he considers Christine’s future opportunities.

“I don’t want to limit her, I want her to be able to go wherever she wants. I want what is best for her.”

Since the “Endless Summer” movies, Robert has kept generating positive surf vibes around the world, leaving a mark everywhere he travels.

Click here for more

‘The Endless Summer’ was recognized by Newsweek magazine as one of the best movies of 1964.

International Film Festival

Jerry Hirsch and programing from the Film Festival, and the support of TRIO Tamarindo for the benefit of the organization CEPIA, you the 2nd annual International Surf be held on March 24th at TRIO in Playa Tamarindo.

Our mission is to our community. partnered our Film local non-profit CEPIA, the proceeds of the to help and support at-risk children, teens families in the Guanacaste Costa Rica.

Our mission is educate, and energize cultural surf community Rica through the sights, and emotions of the We will celebrate the artists and filmmakers take us to unimaginable will visit these places only dream of. We understanding of what travel the world and different countries, their customs, their their search for surf.

Join us!

International Surf Festival

and Friends, with the Florida Surf the generous Tamarindo the non-profit CEPIA, bring to annual Tamarindo Film Festival to 24th & 25th, 2023 Tamarindo.

to give back

We have Film Festival with CEPIA, with all of the Festival going support thousands of teens and their Guanacaste region of

to entertain, energize our multicommunity in Costa sights, sounds, the moving image. the surfers, filmmakers that will unimaginable places. We places that we can will get a better what it takes to and experience countries, their people, their ways of life and surf.

5,739,052 Pageviews

5,315,503 Unique Readers

Over 5 million unique readers!

Thank you to our advertising partners for your support.

We appreciate our readers for liking, sharing, and enjoying Costa Rica's loudest voice to the world.

Click covers to go to the 2022 editions:

Over 55 and Searching for a Retirement Community?

Jardin La Torre -- a secure, gated community for active 55+ retirees in Costa Rica, Central Besides houses, apartments, and lots, we offer a community and lifestyle ... a well-defined for those seeking a meaningful, enjoyable retirement with others who appreciate the same

Familiarity

• English spoken in most places

• U.S. currency accepted

• First-world living conditions with lower cost of living than U.S.

Quality of life

• Stable year-round temperatures between 60 and 85 degrees

• Quick access to the U.S. via air

• Top quality medical care at affordable prices

• Slower pace of life with less stress

• Outdoor activities within a day's drive from coast to mountains

• Cultural, social, and sporting activities

International Living has named Costa Rica the world's No. 5 place to retire in 2023

Indigenous Cultures in Focus

Photos courtesy of Facebook Group: Fotografias Antiguas Indígenas de Costa Rica

Howler is pleased once again to share some captivating historical images from Fotos Antiguas Indígenas de Costa Rica, a group created to honor Costa Rica’s rich indigenous legacy encompassing 24 territories. Images from the same source in last month’s Rich History Snapshots, and in a September 2022 feature Long, Long Ago.

Chorotega

The Chorotegas were the largest pre-Columbian ethnic group in Costa Rica, known for the strength of their military resistance to the Spanish conquest. Traditionally, they have lived in Guanacaste and part of Puntarenas, occupying the indigenous territory of Matambú and surrounding communities (Nicoya and Hojancha cantons). Agriculture — primarily corn — along with typical corn-based recipes, plant medicine, music and dance, are among the Chorotega legacies. But most notable today is the preservation of hand-crafted pottery in the preColumbian tradition, handed down through the generations.

Boruca

The Borucas, also known as bruncas, are found primarily today in the indigenous territories of Boruca and Rey Curré, in the Canton of Buenos Aires de Puntarenas. They are well known for their crafts, notably masks made for the annual Fiesta de los Diablos (Devil’s Party or Devil’s Game). This traditional three-day dramatic reenactment of the Spanish conquest dates back to colonial times, and runs from December 31 to January 2. There is symbolism on two levels, the most obvious being the fight to the death between the Spanish invader — represented by a bull — and the indigenous community, depicted as masked devils. It also symbolizes the constant effort of indigenous communities to defend their traditions, customs, beliefs and languages.

Cabécar

The Cabécar is one of the largest indigenous populations in Costa Rica, occupying remote areas on both sides of the Talamanca mountain range, grouped into eight territories. Due to the geographic isolation of the Cabécar people, relatively little acculturation or modifications to their ecologically diverse habitats have occurred over time. Their language and many traditions, including subsistence livelihood practices, have been preserved as a result.

Old Borucas town (Photo from 1979)

Traditional Fiesta de los Diablos reenactment (1979)

Cabécar family (Photo from the 1980s)

Chorotegas pottery (Date unknown) Click

Young Cabécar fishermen (Photo from the 1980s)

MAKING A SCENE Donaldo Voelker

Welcome back to our Artist Spotlight series called "Making a Scene." In every issue, we feature the selected works of a different artist, sharing personal insights into the inspiration and creative process behind each one.

Next up is Donaldo Voelker, who after 19 years living in Costa Rica, is fulfilling his life-long dream of being an artist.

"Like the French artist Paul Gauguin, I interpret a tropical land and culture from my lens as a painter from the northern latitudes,” says Voelker. “I often tend to gravitate towards the ordinary that often gets overlooked, like the hanging Flor de Itabo, a Puntarenas ferry, or wooden worker houses of the old banana fincas."

Voelker’s training as a historian pushes him to render subjects characteristic of Costa Rica and Latin America, noting the place and date painted to provide historical documentation of bringing life to the canvas.

Garza del Sol, Cariari

On the way to Tortuguero, I stopped for the night in Cariari, right near the bridge. I was outside of my cabin and flying directly overhead was the sunbittern bird (Garza del Sol) uttering a loud, primitive call that I had never heard before. The book "The Birds of Costa Rica: A Field Guide" mentions the bird´s “spectacular sunburst pattern” and it “emits a far-carrying forlorn, rising whistle lasting about one second.” It gave me an otherworldly, supernatural sense.

Voelker

by Hidden Garden Art Gallery Photos

courtesy of Hidden Garden Art Gallery

El Mar de Playa Bejuco

Playa de Bejuco stands out as a place on the central Pacific coast where I can best view the ocean and the sky. I particularly like those big, vertical clouds that reach up from the ocean. The varied colors of the evening sky over the Pacific Ocean is a scene that I don’t get where I live in the mountains of Alajuela. It’s a challenge for a landscape artist to paint the clouds, and so I had to try.

“I often tend to gravitate towards the ordinary that often gets overlooked.”

Creation time in the studio

I probably hoped to catch too much in this painting of the fishing dock in Tambor, as I´ve been counseled that too often, I try to paint too big of a scene. But I loved the geometry of the circling of these fishing boats while resting at anchor around the dock. It’s as if the dock manager wanted to arrange the boats in an artistic manner. I haven’t seen them all, but this is my favorite fishing dock in Costa Rica. It makes me feel like I am on an island when I come via ferry boat from Puntarenas to the lower Nicoya Peninsula.

El Muelle de Tambor de Paquera

The studio

Tom´s Brown Noddy at Cocos Island

I came to Costa Rica from Michigan as a birder and hopeful artist in 2004. So, I can understand Costa Rica Birding Club leader Tom Schultz´s passion to photograph the brown noddy far-off at Isla del Coco. The field guide says “unlike most other terns, it flies unswervingly and close to the ocean surface.” With the boat reeling among dangerous rocks and strong waves, it is no wonder that Tom could make such a nice photo, which is the source of my painting.

Passage to Paquera

The Tambor II ferry boat goes a few times daily between Puntarenas and Paquera, on the Nicoya Peninsula. In the hour-long ride, the boat passes several small, abandoned islands and several seabirds can be seen, like the brown booby in the photo´s foreground. At this destination, I again feel like I am on an island.

Complete the online puzzle

HOWLERTV

What Lies Beneath Gemstones of Costa Rica

by Terry Carlile

You never know what lies beneath you as you walk the grounds in Costa Rica. Or what beauty lies just under the topsoil of the landscape that you gaze at.

The land yields a variety of rocks that range from the hills and lava flows to the beaches.

All national parks in Costa Rica, prohibit removal of rocks, so know if there are any restrictions for your region.

For Bryan Gomez of Santa Rosa, Guanacaste, his adventures in discovering the stones, gems and geodes of Costa Rica involve a weekly trek to some of his most favorite locations to dig.

Bryan has beautiful creations now. You can follow Facebook to discoveries.

Photos: Bryan Gomez

has been discovering the creations for two years follow him on to discover more of his CLICK HERE FOR MORE

Hagatas

Hagatas

Diamant

Jaspe marino

Coffee hagata

Jaspe ocianico

Blue quartz

Cuarzo blanco

MARCH RATES:

ADULT $69 KIDS $59

Every Day Feels Like

Hi, my name is Robin, and I am a member of the Tres Amigos Realty Group here in the Papagayo Peninsula where there has been considerable growth since I moved here in 2017. I obtained my Real state license with the Costa Rican Global Association of Realtors (CRGAR) and am a member of the National Association of Realtors (NAR). Along with other Real Estate courses, literature and my own personal experience including building a Master Built home, purchasing real estate in Costa Rica, obtaining permanent Residency status, establishing a corporation, and operating a business “Paradise Found Costa Rica’ I feel confident in assisting you through the process.

My Story:

My husband and I spent three weeks discovering Costa Rica in 2016 and it touched our hearts and our adventurous spirits. The kindness of the people, the biodiversity of nature, warm weather, health care and lower costs had us wanting more.

We returned to Canada and sold our custom-built home where we ‘had it all’ – an acreage by the river, horses, quads, sleds, friends, and a great community – so we thought! Costa Rica was calling us back and without a second thought we sold our home and packed our suitcases to start our adventure. We certainly were not going to miss the cold weather, ice, snow, and politics in Canada.

Like a Vacation

Our original plan was to take a year off after the last of our four children moved out to travel. I was a Registered Nurse for 25 years and owned a Holistic Health Care practice for many years in Alberta Canada and it was time for a much-deserved break. We thought, why wait until we are too old to enjoy the activities like white water rafting, hiking or ziplining. Little did we know that once back in Costa Rica we would never leave.

Robin Lambrecht, Realtor

Email:

robin@paradisefoundcostarica.com

Web Site:

www.paradisefoundcostarica.com

Phone/WhatsApp: +506-8325-5961

Ron:

Travel & Adventure

Literally hundreds of articles about so many Costa Rica adventures and travel opportunities.

Search your favorite topic, translate into 12 languages and share with your friends and family on social media.

2023 Travel & Adventure digital magazine will be published in March. It's downloadable and has dozens of our favorites. Make sure you sign-up to receive our monthly newsletter. Sign-up FREE!

Travel & Adventure articles are translatable into 12 different languages, top 3: All articles are translatable into 12 languages.

ADVENTURES WITH FRED

Each month we'll highlight one of Fred's amazing bird photographs. Click lower right for more information.

video

I photographed this flame-colored tanager in December 2022, high up in the mountains south of Cartago, Costa Rica.

Complete the online puzzle

Photo and caption by Fred Lipsky

THE FLAME-COLORED TANAGER

Male

Bird in Brief: Flame-Colored Tanager (Piranga bidentata)

• Males are brightly colored with orange-red coloring and darker wings and tails

• Females are more yellow-orange

• Length: 7 to 7.5 inches (18 to 19 cm.)

• Typically inhabit woodlands in Mexico and Central America

• Rarely seen in the U.S., but has started breeding in Arizona and also spotted in Texas

• Nests made from twigs and grasses placed anywhere from higher tree branches to lower shrubs in fairly open areas

• Forage for insects in the treetops and berries near the ground

• Lines of army ants carrying wasp larvae provide “2-for1” bonus meal

Source: BirdAdvisors.com

Monkeying Around in Costa Rica

by

Photos

Around Rica

There are four types of monkeys in Costa Rica, and three of them can be found in the wild in the Guanacaste region. The four species of monkeys native to Costa Rica are the white-faced capuchin (mono cariblanco), spider monkey (mono colorado or mono araña), squirrel monkey (mono ardilla or titi), and howler monkey (mono congo).

We spotted photographer Anki Forsberg's photographs on Instagram and wanted to share his work with our readers.

How long have you been photographing?

About 15 years and more seriously lately.

Why monkeys?

Because they are great characters and their facial expressions usually convey their emotional state well. I used no filters on any of these photographs.

The challenges:

The challenges are catching fast moving wildlife in the patchy jungle light.

The thrill....

Would be to see the bigger Costa Rica cats (Jaguar, Puma) thru the lens!

Squirrel monkey making a jump

Howler Staff

Photos by Anki Forsberg

Baby capuchin with parent

Where were these photos taken?

Squirrel monkeys from Tiskita lodge in Costa Rica, near the border to Panama

Capuchins from Los Suenos, Herradura, also considered "whitefaced" monkeys

Click here for more and Anki Forsberg's social media links.

capuchin

Capuchin mama early morning

Squirrel monkey in deep sleep

Capuchin keeping watch

Planning Your 2023 Escape

Brought to you by Deals in Costa Rica

One 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.

LIR SJO

Pura Vida / Living

For Ticos, the term "pura vida" is an expression of happiness, optimism, and living life to the fullest. It is impossible to visit Costa Rica without hearing this phrase continuously.

THIS EDITION

1. Assisting the Locals Understand Expats

2. The Expat Dementia Dilemma in Costa

3. Aquatic Apes

Other popular articles:

• The Pura Vida Show Begins

• Living a Biocentric Life

• Spanish: Real Estate Terms

• Peptic Ulcer Disease Solutions to the 28 Cons

• Health Tips for Hot Tub Enjoyment

• Fiercely Feminine

• Wisdom from Albert Einstein

• Costa Rica Takes Top Recognition in Coffee International Challenge

• Medical Conditions for Air Travel

• Cookware Awareness: The Trouble with Teflon

• Contact Dermatitis

• Properly Cleaning Your tongue

• What You Eat Has the Power of What You Can Achieve

See all Pura Vida articles which are translatable into 12 different languages, top 4:

HAPPIEST COUNTRY video Expats Costa Rica

Helping Ticos Understand the Gringo Mindset

Solutions to 9 Cons of Being an Expat Destination

by Terry Carlile

In our January issue, Howler published the article Solutions to 28 Cons of Living in Costa Rica, a lighthearted look at certain situations and behaviors that expats sometimes find bewildering or even frustrating about their adopted country. The intent was not to complain or criticize, but rather promote understanding and acceptance among gringos, along with suggestions for embracing the chill lifestyle that likely lured them to Costa Roca in the first place.

Now, we take the opposite perspective, seeking to demystify certain expat ways for the benefit of our Tico friends. This is a broad-brush attempt to help locals understand the gringo mindset. We respond to some of their likely questions about our behaviors and suggest solutions. Of course, not every scenario described here is typical for every gringo.

1. Why are you angry when you pass me on the road?

Well, it could be for a variety of reasons. Gringos are used to turn signals and brake lights … and no one stopping in the middle of the road to check cell phones or to pick up passengers. And usually, when pulling into traffic, they are accustomed to being able to merge with the flow of the traffic.

Solution

Please bear with us as we strive to develop patience and tolerance, and to keep reminding ourselves we’re in your country.

2. I ride a motorcycle — why do you look at me so weird?

Once again, turn signals and brake lights are the norm in North America. Plus, if you’re popping a wheelie, we worry about the dangers of overdoing it. If you’re weaving in and out of traffic, it’s hard for us to keep up with you using our front, rear, and side vision. If you’re totally moving too fast and we’re making a turn, the gringo’s car will always be the winner in that unexpected impact.

Solution

Help us appreciate motorcycle drivers who have their lights working, are not showing off and maintaining the regular speed.

If we didn’t love you, we wouldn’t be here.

3. When I walk on the road at night, why do you honk at me?

It’s tough to see as the sun sets and throughout the night. When people walk on the road with no flashlight or reflective gear, we can’t see you. We don’t want to hit anyone! But sometimes we miss you by inches.

Solution

Please wear some light clothing, carry a flashlight or use the one on your cell phone.

4. Why do you expect me to keep my word?

Gringos are used to agreeing upfront on the stated price for a product or service. And when someone tells us the date and time to arrive or provide the service, the gringo believes you will fulfill that spoken obligation. Sure, this is pura vida, but we don’t think that’s supposed to mean “I don’t give a damn” and you don’t keep your word. Remember, you’re not the only provider of your product/ service. Word of mouth — good or bad — travels among expat communities.

Solution

If you can’t keep your appointment with gringo customers, at least call or text and let them know. And if the price is going to be higher than what was agreed on beforehand, setting up a visit with the gringo to explain is the best way to avoid surprises and misunderstandings.

CLICK HERE FOR MORE SOLUTIONSS:

5. Why are so many gringos arrogant?

6. Why are some expats so angry?

7. Why do the gringos stare at our ladies so much?

8. Why do gringos wave their hands wildly when finished eating?

9. Why do expats look at us like we're going to rob them?

The Expat Dementia Dilemma in Costa Rica

by Katya De Luisa

Retirement arrived, and you finally live the pura vida dream in Costa Rica in your forever home. The initial honeymoon phase seemed like paradise, but ultimately reality set in. Living in a foreign country can be just as challenging as living anywhere. It’s simply life, and the "stuff" you bring isn't always just the furniture.

Despite the bumps in the road (literally), you eventually became adept at handling the banking, bureaucracy, immigration, medical challenges, cultural differences, and maneuvering through life without knowledge of the language. Now, after several years, you finally feel at home.

The unexpected is something one learns to expect in Costa Rica. However, I wonder if many of you would see this one coming.

Gradually you begin to notice you or your significant other begins to have memory problems. At first, it’s just misplaced items, forgetting appointments, or someone's name. Nothing to be concerned about because this is what happens when we get older. But the forgetting gets worse, and it’s becoming apparent something else is happening.

Not only are there memory lapses, mood swings, and some terrible decision-making

complicating matters. These changes are usually first noticed by the spouse. Unfortunately, the person experiencing it is commonly in denial, and they blame others or fabricate some pretty good excuses. This certainly isn’t the “happily ever after” you planned for your Costa Rica life together.

You start to fear this could be the beginning of dementia. Maybe someone in your family had it, and this is the worst you can imagine. Your family is in another country, and your friends don't seem to have any answers. The situation escalates, and you feel very anxious, alone, and frightened. What can you do?

First, find out

The initial step is to get a medical diagnosis, preferably from a gerontologist, neurologist, or geriatric psychologist. Dementia isn’t always the dreaded Alzheimer’s; you need to find out. Alzheimer's is the number one cause and, unfortunately, incurable and progressive. Vascular problems are the second cause of dementia, and TIAs (small strokes) are the cause and are usually progressive. High blood pressure or heart issues create a high risk and usually precedes this type of dementia.

We have a Facebook group called Expat Dementia Support- Costa Rica.

There are some genetic dementias such as Huntington's and Pick’s disease, and a form of genetic early Alzheimer's, which generally begins in one's 50s or earlier. But most Alzheimer's dementia — no matter how many people in your family have had it — is not genetic.

Most cognitive conditions causing dementia are incurable; however, not all. Alcoholism is a significant cause, and commonly, stopping alcohol consumption slows or stops the progression. Also, deficiency of vitamin B12 and thyroid imbalances can create dementia symptoms and are reversible.

In Costa Rica, residency requirements dictate the CAJA inscription in the national medical system. Most foreigners have both private insurance and CAJA. In my experience, most general practitioners don’t have the specialized knowledge of a senior professional, and most CAJA system doctors are just out of medical school. You'd go to a pediatrician for children, and you should see a gerontologist for the elderly. So, find a professional.

Click here for the rest of the story

Katya De Luisa is a dementia educator, caregiver coach, and author of "Journey through the Infinite Mind," the science and spirituality of dementia, available in English or Spanish. Contact Katya for more information: kdeluisa@yahoo.com

Aquatic Apes

Since 1975, I have been fascinated by the idea that humans possibly had aquatic roots. A few decades ago, I wrote an article for Ocean Realm magazine entitled The Aquatic Ape, which invited some fierce criticism from a few anthropologists dismissing it as a silly theory without merit. When I asked them to point out how the evidence that I presented was flawed, they had very little to say other than that it was not a theory given credibility by the established scientific community.

In 1960, British naturalist Alister Hardy presented a theory that he had been working on for three decades. In an address to the British Sub-Aqua Club, he proposed the idea that the major difference in the evolution of human primates that was significantly different from most other primates was that humans had spent some time evolving in a semi-aquatic environment.(1)

When I first heard of Hardy’s theory in the 1970s, my reaction was that it was an idea that answered many questions I had asked myself for many years. I had swum with seals, dolphins, manatees and whales, and always felt a kinship with these marine mammals. I also observed that we had many characteristics in common, much more than we had in common with other primates.

Physical diving mechanism

Like dolphins and whales, humans have minimal body hair, allowing our smoother bodies to move easier through the water. And more significantly, we are the only primate with a physical diving mechanism. This means the ability to hold our breath for minutes at a time, the slowing of the heart rate, the reduction of blood flow to the arms and legs and a gradual rise in the mean arterial blood pressure. No other primate has this ability.

The average person can hold their breath for 60 to 90 seconds. But with training, this can increase up to five minutes, and in exceptional circumstances to between eight and 11 minutes — equal to the average time a dolphin can hold its breath. The Bajau people of Southeast Asia are free diver

It was an idea that answered many questions I had asked myself for many years.

Homo Aquaticus

fishers and routinely dive to 20 meters for up to five minutes. The Ama of Japan are female pearl divers who have been diving for nearly a thousand years. They routinely stay submerged for up to seven minutes.

Let’s take a look at human physical aquatic features and behavior.

• Humans have subcutaneous fatty tissue that conserves heat and assists in buoyancy. All other primates are lacking in subcutaneous fatty tissue, but this physical characteristic is found in dolphins, seals and penguins.(2)

• The dive response restricts blood flow to the limbs and allows the lungs to deflate.

For the rest of the story, click here:

Let's Dine Out

by Sylvia Barreto Benites

abridor de vino — wine bottle opener

asado — grilled

batido — smoothie

botella — bottle

botella de agua — bottle of water

carta — menu

comedor — dining room

copa — wine glass

cubiertos — cutlery

cuchara — spoon

cucharilla — teaspoon

cuchillo — knife

cuenta — bill

entrada — first course

fresco natural — fresh fruit drink

frito — fried

horeado — baked

jarra — pitcher

jugo — juice

mantel — tablecloth

menu del dia — fixed-price menu

menu de niños — children’s menu

mesa — table

mesa para dos — table for two

mesero(a)/camarero(a) — waiter (waitress)

para empezar — to start

para picar — starters

pimienta — pepper

plato — dish, plate

plato fuerte — main course

plato principal — main course

plato ondo — bowl

platos — courses

postre — dessert

postres — desserts

propina — tip

refresos — drinks

sal — salt

servilleta — napkin

silla — chair

tenedor — fork

taza de cafe — cup of coffee

vaso — glass

Useful Phrases

Bien hecho/en su punto/poco

medium/rare

¿Cómo lo/la quiere? — How do Con permiso, necesito ….. — Excuse

¿Con qué lo/la quiere? — What

¿Dónde están los servicios? —

¿Este plato tiene carne? — Does

Esto no es lo que he pedido. —

¿Hay ...? — Do you have any …

¿Hay mesas libres? — Are there

¿La cuenta, por favor? — Can

Me gustaría la carne rojo —

• medio rojo — medium rare

• medio — medium

• bien cocido — well done

¿Me puede traer más pan? —

more bread?

¿Me trae …? — Will you bring

Nada más, gracias. — Nothing

No queda — We don't have any

hecho — well done/

do you want it?

Excuse me, I need… What do you want it with?

— Where are the toilets?

Does this dish have meat in it?

— This is not what I ordered. … ?

there any free tables?

Can I have the bill, please?

I would like my meat rare rare done — Can you bring me some bring me …?

Nothing more, thanks. any left

Click here for more Spanish learning

¿Nos trae …? — Will you bring us …?

Perdon — Excuse me

Perdon, me regala….. — Pardon, can you give me …

Permiso. — Excuse me. (to attract the waiter's attention)

Permiso, me puede traer…. — Excuse me, can you bring me...

Prefiero — I prefer

Quédese con el cambio. — Keep the change.

¿Qué hay de postre? -— What is there for dessert?

¿Qué menú prefiere? — Which menu do you prefer?

¿Qué me recomienda? — What do you recommend?

¿Qué va a comer de postre? — What are you going to have for dessert?

¿Qué va a comer? — What are you going to eat?

¿Qué va a pedir? — What are you going to order?

¿Qué va a tomar? — What are you going to drink?

Quiero — I want

Quisiera — I would like

Quisiéramos pedir. — We'd like to order.

Si desean — If you wish

Soy vegetariano/-na. — I am a vegetarian.

Tenemos … — We have …

Tengo una reserva para Maria. — I have a reservation for Maria.

¿Tiene …? — Do you have …?

¿Viene con ensalada? — Does it come with salad?

Ya regreso — I'll be right back

Small and Large Beach & Mountain Properties

Turn-Key Investment Opportunities In Costa

Sun Real Estate specializes in the Guanacaste Real Estate Market.

We have a significant amount of unique Mountain Real Estate, Beach Properties or just beautiful Farm Land to offer.

As an independent Real Estate Broker, our experts cover a variety of locations ideal for living, retiring or investing in Guanacaste.

Hot Springs and Mountain Farms, such as Residential and Building lots, Commercial Land, Hotels, Titled Beachfront Farms, for development also very huge properties.

Business ideas are what Sun Real Estate listings include.

Johannes Valentin Beriè, known as Hans is a German entrepreneur and the owner of different companies, working as a proven and successful businessman, for 30 years in Costa Rica, with different kinds of views, and greatly connected everywhere, to get things done.

With Sun Real Estate he formed a team of specialists and solvers of critical situations, for any type of happenings, to lead the clients to a positive outcome.

Hans never lets his clients run alone before and after a successful closure, he always watches them and makes sure they are in a safe place.

CLICK HERE TO DISCOVER THE OPPORTUNITIES:

Private flat land, 4 km from Liberia

Luxury Oceanfront Villa, private access to Carrillo

Properties for Sale Costa Rica

Carrillo Beach

Property in the Mountains of San Juanillo

Teak wood farm with horse stables, river frontage and 5 homes for sale, La Cruz

By Captain Paul Watson Founder – Sea Shepherd 1977

Update: Tax Declaration of Inactive Corporations

New Tax Form D-195

by Iván Granados

Anew form is being introduced for filing the annual tax declaration of inactive corporations in Costa Rica.

As advised in a November 2022 Howler article, Costa Rica’s tax authority, Ministerio de Hacienda, has extended the due date for the first filing of the “Informative Declaration of Inactive Companies in Costa Rica” to April 30, 2023. The applicable resolution DGT-R-033-2022 was published on November 9, 2022 in La Gaceta number 214.

This coincides with the new D-195 tax form becoming available for companies and corporations registered in Costa Rica’s Single Tax Registry (RUT) with the activity code "960113,” which stands for "inactive company." Inactive corporations will no longer use the same tax form D-101 that active corporations use.

Inactive corporations are "… those companies incorporated in the country that do not have lucrative nor income-producing activity of a Costa Rican source." That means the company is incorporated to register assets in its names, such as vehicles or properties, and does not carry out any economic activity.

On January 30, 2023, the Ministerio de Hacienda published a draft of the proposed new regulation for tax filing by inactive companies. It provided 10 business days for anyone to submit their comments or observations.

We need to wait until the regulation is formally approved and see what changes will be made to the initial proposal. However, we will share with you below the relevant key aspects:

• Inactive companies would no longer use the same tax form D-101 that active companies with lucrative activity use, but rather a specific form called "Informative Declaration of Inactive Legal Entities D-195."

• The legal representatives shall submit the tax form by April 30 of each calendar year.

• The summarized informative form D-195 must reflect the corporate assets and obligations corresponding to the ordinary fiscal period of the tax on the previous year's profits, which covers from January 1 to December 31 of each year.

• The D-195 will be available on the digital platform "Virtual Tax Administration (ATV)" from the official Ministerio de Hacienda website.

• Non-compliance will carry heavy fines and penalties.

• Companies that receive capital income subject to unique and definitive withholdings, to avoid being considered inactive, must register the activity they carry out in the Single Tax Registry (RUT). Their address, email, and other required data must be kept up to date.

• The tax administration will unregister ex officio the companies that have been legally liquidated or dissolved with the mere verification of their legal status duly registered before the Mercantile Registry of the National Registry.

• Effective on the date of the approved resolution, inactive corporations that have already complied with their informative tax declaration obligation for the ordinary fiscal periods 2020, 2021 and 2022 — using form D-101 — will not have to file it again using form D-195.

Please consider that you must hire a CR accountant to submit this tax filing, as the balance sheet and corporate accounting records are mandatory. Your accountant or authorized person will access the ATV tax site for online tax submission to submit the forms on behalf of your corporation.

The corporate books shall be updated with the same information declared on the tax forms to reflect all agreements related to the corporation's balance, assets, liabilities, and equity value.

We at GM Attorneys will be pleased to help you with your legal matters in Costa Rica! Please feel free to contact us at info@gmattorneyscr.com or visit our blog section at https://www.gmattorneyscr.com/gm_website/ html/blog.php

Read more legal articles

Inactive corporations will no longer use the same tax form D-101 that active corporations use.

LEGAL EASE ARTICLES

• New Obligations for Inactive Corporations

• Options for Real Estate Subdivision in Costa Rica

• New Capital Gains Tax in Costa Rica

• Corporation Basics: Benefits and Obligations

• Costa Rica Residency

• Home Luxury Tax 2022

• FAQs for Expats

• Mandatory Registration of Rental Properties for Non-Traditional Tourist Accommodations

• The Eviction Process in Costa Rica

• Advance Directives for Medical Decisions

• New Laws Provide Second Chance for Corporations Being Dissolved or Already Dissolved

• Digital Nomads: Work Remotely From the Land of Pura Vida!

• Chartering in Costa Rica for International Vessels is Allowed

Real Escapes Costa Rica

Hotel for sale

Hotel Diversion Tropical Hotel

• 45 minutes from Liberia International Airport

• Brasilito, Guanacaste

• 1 km from the most beautiful beach in the region, Playa Conchal

• 10-12 restaurants and shopping within 1 km

• Built in 2006

• Ten rooms

• Turnkey operation

• Future growth is possible

Click here for more details.

Beautiful rainbow over Matapalo, Guanacaste at Cabo Velas

Photo by Deanne Willock Wasson

Two Condos for Sale in the Quaint town of Matapalo, Guanacaste

Perfect for Retirement, Families, or Rental Investment

Sponsored Content

Both condos are modern, with three bedrooms and three bathrooms, located close to seven of Costa Rica's most beautiful beaches. They offer 1,150 square feet of air-conditioned space, plus a back porch, private rear garden, parking pad for two cars, and a paved roadway in a safe, friendly gated community.

The HOA fee is a low $175 per month with excellent property management and good reserve funds.

The open floor plan offers a spacious feel. The bedrooms have built-in closets and ceiling fans. The kitchen is equipped with a stainless steel stove and fridge, and a white washer/dryer unit. Countertops in the kitchen and bathrooms are all granite. There are ceramic tile floors throughout and screen doors on the front and back doors. These condos come fully furnished with everything you need to move right in.

The rancho and community pool are great for outdoor entertaining and a cool swim. The condos are located in Matapalo, a quaint Costa Rican town with convenience stores, where you will hear and see howler monkeys, birds, and iguanas.

It is a short drive to quality 24/7 medical care, several restaurants, and shops. Playa Grande (famous for surfing) is minutes away! Conchal Beach is 10 minutes the other way. Even the Liberia international airport is only a 50-minute drive.

Email for further information or to schedule a showing. crrealescapes@gmail. com or WhatsApp: +506-8995-5497

These condos come fully furnished with everything you need to move right in.

Home for Sale in Matapalo, Guanacaste

This

Sponsored Content

High-quality construction and design in a quiet secluded area — it’s all yours, within an easy 10-minute drive to the area’s beaches, and just 20 minutes from the popular communities of Tamarindo and Flamingo.

Special spaces throughout

This classic Spanish hacienda-style house optimizes all its tropical living space, inside and out: 125 square meters under interior roof, expansive front and back patios measuring 55 square meters with a two-vehicle carport. This is all situated on a 1,645 square-meter, treecovered lot in a small, off-the-beaten-path subdivision of quality homes.

home offers the best of both worlds — privacy and convenience.

The three-bedroom floor plan incorporates two bedrooms / common bathroom and a master bedroom / bathroom. The open great room features exposed beams and high vaulted ceilings encompassing the spacious kitchen, dining and entertainment areas. The covered patios bring the tropics to your doorstep.

Ready and waiting to live in

As a turnkey property, “Casa Escondite” is completely ready to live in or rent out. The home is tastefully finished and fully furnished with all necessities.

Highly desirable location

This home for sale in Matapalo, Guanacaste, Costa Rica, offers the best of both worlds — privacy and convenience. With no through-traffic at this dead-end, low-traffic gravel road, the only noise is that of monkeys and birds.

The house is located just 450 meters off the main road and two minutes either way to the small towns of Matapalo or Huacas for shopping convenience. The drive to Playa Grande or the south end of Playa Conchal takes just over 10 minutes. Tamarindo and Flamingo are both a 20-minute drive.

The subdivision: Pase de Terras

Pase de Terras is a residential oasis with a sense of remoteness. The landscape configuration of buildings and trees ensures adequate shade and breeze for reduced reliance on air conditioning, as well as protection from the strong north winds and dust during the dry season.

For more information

Contact: crrealescapes@gmail.com or WhatsApp +506-8995-5497 to schedule a showing. Brokers welcome.