Costa Rica published Resolution No. MH-DGT-RES-0051-2025 in the Official Gazette on 6 October 2025, which concerns withholding tax on real estate transfers. This follows Resolution No. MH-DGT-RES-0039-2025, published in the Official Gazette on 17 September 2025, which established a 2% creditable withholding tax on capital gains from real estate transfers by residents and a 2.5% final withholding tax on real estate transfers by non-residents. Due to technical limitations in implementing the …