Due date: January 15 of each year.
The so called ´Solidarity Tax´ for the Strengthening of Housing Programmes (Impuesto Solidario para el Fortalecimiento de Programas de Vivienda), Law # 8683, commonly referred to as the “Luxury Home Tax” only applies to houses, condos, and apartments of which construction/building value exceeds a certain amount. (₡148.000.000,00 colones in 2023, ~US$ 250K, an amount which is adjusted annually). Said amount and the methodology to calculate it is established by the Tax Office. The following assessment must be made in 2025.